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Portugal's main acquisition tax, paid at Finanças before the deed. Rates are progressive (CIMT art. 17): a primary home starts at 0% and secondary homes or investment properties start at 1%, with single rates of 6% and 7.5% at the top. Since 25 May 2026, non-residents who have never been tax resident in Portugal pay 7.5% on the full price of residential property, refundable down to the normal rates if they become resident within 2 years or let at a moderate rent.
A fixed 0.8% tax on the property value, paid alongside IMT. If you take a mortgage, an additional 0.6% stamp duty applies on the loan amount. This applies to all buyers regardless of nationality or how you're financing.
A solicitor is essential for foreign buyers — they verify title, check for encumbrances, draft the CPCV, and attend the Escritura. Standard fees run 1–1.5% plus VAT. Notary and land registry are fixed government charges around €700–€1,200.
Paid annually on the tax registration value (VPT), usually well below market value. Lisbon charges 0.3% on urban property. Owner-occupiers may qualify for a 3-year exemption if the VPT is up to €125,000 and household income is within the legal limit.
Before anything, you need a Portuguese tax number (NIF) — obtainable at any Finanças office or remotely via a fiscal representative. You'll also need a Portuguese bank account for paying taxes and utilities. Both can be arranged in 1–2 weeks.
If converting from USD, GBP, or another currency, the exchange rate can make a €5,000–€20,000 difference on a €400,000 purchase. Specialist FX providers (Wise, Lumon, TorFX) typically beat bank rates by 1–2% and offer forward contracts to lock your rate.
IMT is calculated as price × marginal rate − deduction. Since 25 May 2026 (Decree-Law 97/2026), non-residents who have never been tax resident in Portugal pay a 7.5% single rate on residential property, with the difference refundable if they become resident within 2 years or let the property at a moderate rent.
| Property value | Marginal rate | Deduction | Effective rate at band top |
|---|---|---|---|
| Up to €106,346 | 0% | — | 0.00% |
| €106,346 – €145,470 | 2% | €2,126.92 | 0.54% |
| €145,470 – €198,347 | 5% | €6,491.02 | 1.73% |
| €198,347 – €330,539 | 7% | €10,457.96 | 3.84% |
| €330,539 – €660,982 | 8% | €13,763.35 | 5.92% |
| €660,982 – €1,150,853 | 6% (single rate) | — | 6.00% |
| Above €1,150,853 | 7.5% (single rate) | — | 7.50% |
| Property value | Marginal rate | Deduction | Effective rate at band top |
|---|---|---|---|
| Up to €106,346 | 1% | — | 1.00% |
| €106,346 – €145,470 | 2% | €1,063.46 | 1.27% |
| €145,470 – €198,347 | 5% | €5,427.56 | 2.26% |
| €198,347 – €330,539 | 7% | €9,394.50 | 4.16% |
| €330,539 – €633,931 | 8% | €12,699.89 | 6.00% |
| €633,931 – €1,150,853 | 6% (single rate) | — | 6.00% |
| Above €1,150,853 | 7.5% (single rate) | — | 7.50% |
Brackets updated +2% by the 2026 State Budget. IMT Jovem (35 or under, first own home): full IMT and stamp duty exemption up to €330,539, partial up to €660,982. Figures for Portugal Continental; the Azores and Madeira have their own scales.
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