Buying in the Azores or Madeira: the IMT ×1.25 Tables (2026)
Buying in the Azores or Madeira uses its own IMT tables: the same rates as the mainland, but the value thresholds are 25% higher, so a given price is taxed a little less than on the mainland. Here is how it works, with a worked example.
The ×1.25 rule
Under Lei n.º 21/90, the autonomous-region IMT brackets are the mainland thresholds increased by 25%. The marginal rates (0–8%, then the flat top bands) are identical; only the value at which each band starts and ends is higher. The practical effect is that the same purchase price falls into a lower band than it would on the mainland, so the IMT is somewhat lower.
Which table applies
The region uses Table IV for an own permanent home, Table V for a first home under IMT Jovem, and Table VI for other housing (secondary or rental) — the regional counterparts of the mainland Tables I, II and III. The calculator picks the right one automatically once you set the location to Açores or Madeira.
Worked example: a €400,000 home in the Azores
An own permanent home at €400,000 in the Azores uses Table IV: the €400,000 falls in the 7% band (247,934–413,174), so IMT is 400,000 × 7% − 13,072.48 = €14,927.52. Add 0.8% stamp duty (€3,200) for €18,127.52 in total.
The same €400,000 own home on the mainland (Table I) would be €18,236.65 IMT + €3,200 = €21,436.65 — about €3,300 more, purely from the ×1.25 thresholds.
IMT Jovem in the regions
IMT Jovem works the same way, with the higher regional ceiling: a first own permanent home for a buyer aged 35 or under is exempt from IMT and the acquisition stamp duty up to €413,174 (Table V), versus €330,539 on the mainland — and charged only on any excess above that.
Stamp duty is the same
The 0.8% acquisition stamp duty (and the mortgage stamp duty) are national and not increased in the regions. Only the IMT tables differ.
Frequently asked questions
Is IMT cheaper in the Azores and Madeira?
For the same price, usually yes: the rates are identical but the brackets are 25% higher (Lei n.º 21/90), so the value tends to fall into a lower band than on the mainland.
Which IMT table applies in the autonomous regions?
Table IV for an own permanent home, Table V for a first home under IMT Jovem, and Table VI for other housing — the ×1.25 versions of the mainland Tables I, II and III.
Does the higher threshold apply to stamp duty too?
No. Only the IMT tables are increased by 25%. The 0.8% acquisition stamp duty and the mortgage stamp duty are the same nationwide.