Portugal IMT & Stamp-Duty Calculator — 2026

IMT is charged on the higher of the purchase price and the VPT (the property's rateable value), never on the two added together. That figure is the tax base, and everything else follows from it.

IMT is progressive, but it does not accumulate across every band the way income tax does. You find the single band the tax base falls into, multiply the base by that band's rate and subtract the band's fixed deduction — the parcela a abater. One multiplication and one subtraction give the whole amount. Above a high threshold the bands give way to a single flat rate on the whole value.

Stamp duty is paid separately and is much simpler: 0.8% of the same tax base on the transfer, plus stamp duty on the loan if the purchase is financed.

The same purchase produces three very different tax bills, depending on who is buying and what the property is for:

• Buying your own permanent home on the mainland: €18,236.65 of IMT plus €3,200 of stamp duty, so €21,436.65 in total.
• The same purchase under IMT Jovem: €5,556.88 of IMT and €555.69 of stamp duty — €6,112.57 in all, about €15,300 less.
• Buying as a non-resident: the flat rate applies instead of the bands, giving €30,000 of IMT and €33,200 in total — an effective 8.3% of the price.

Enter your own figures above to see the same breakdown applied to your purchase, including the split between several buyers.

There is no single set of IMT rates for housing. The table depends on where the property is and what it will be used for: one for an own permanent home, one for a second home or a rental, and a third for a young buyer's first permanent home. The Açores and Madeira use the mainland rates with every band raised by 25% (Lei n.º 21/90), so a given price is taxed a little less than on the mainland.

See the 2026 rate tables in full

Three rules move the answer more than the price does. Non-resident buyers pay a flat rate instead of the progressive bands — a former resident keeps the ordinary rates, and a buyer who becomes resident within two years or lets at a moderate rent can reclaim the difference, provided the statutory deadlines are met. IMT Jovem exempts a first own permanent home bought by someone aged 35 or under, subject to further conditions, up to a value ceiling, and covers the acquisition stamp duty up to that same ceiling.

Where several people buy the whole property in a single deed, the rate is set by the property's total value and then applied to each person's share, so buying together gives no band-splitting advantage. Who the buyers are still matters a great deal, though: if one of them qualifies for IMT Jovem, or is non-resident, the total changes.

How the non-resident rate works

Who qualifies for IMT Jovem