IMT Jovem 2026: Who Qualifies and How Much You Save
IMT Jovem exempts young buyers from both IMT and the acquisition stamp duty on their first own permanent home. Here is who qualifies, the 2026 value ceilings, how much it saves, and the conditions for keeping the benefit.
What IMT Jovem is
Introduced by Decreto-Lei n.º 48-A/2024, IMT Jovem removes both purchase taxes — IMT and the 0.8% acquisition stamp duty (verba 1.1) — on a first own permanent home bought by someone aged 35 or under. Below a value ceiling the purchase is fully exempt; above it, tax is charged only on the part that exceeds the ceiling.
Who qualifies
- Aged 35 or under on the date of the deed, and not counted as a dependant for IRS in that year.
- The property is bought exclusively as an own permanent home (habitação própria e permanente).
- It is your first such purchase — and you do not own, and have not owned in the previous three years, an urban residential property (or part of one).
Each buyer is assessed individually. If a couple buys together and only one of them qualifies, the exemption applies to that person's share alone.
How much you save in 2026
On the mainland, IMT and the acquisition stamp duty are fully exempt up to €330,539. Above that ceiling each is charged only on the part above it: the 0.8% stamp duty on the whole excess (with no upper limit), and IMT at 8% up to €660,982 — beyond which the ordinary own-home IMT rates apply and the IMT is no longer reduced.
In the Azores and Madeira the ceiling is higher — €413,174 — because the regional tables are the mainland thresholds increased by 25% (Lei n.º 21/90).
Worked examples
A €300,000 first home on the mainland: below the €330,539 ceiling, so IMT and acquisition stamp duty are both €0 — the purchase taxes are fully waived.
A €400,000 first home on the mainland: IMT is 8% of the €69,461 above the ceiling = €5,556.88, and stamp duty is 0.8% of that same excess = €555.69. Total purchase tax: €6,112.57, versus €21,436.65 (€18,236.65 IMT + €3,200 stamp duty) without the relief — a saving of about €15,324.
Keeping the benefit
The property must stay your own permanent home. The exemption lapses if the home is given a different use within six years of the purchase — but not if you sell it, if your household changes (marriage or de facto union, its dissolution, or more dependants), or if you move for work more than 100 km away (CIMT art. 11.º n.º 8).
Frequently asked questions
Does IMT Jovem also cover stamp duty?
Yes. Decreto-Lei n.º 48-A/2024 exempts both IMT and the 0.8% acquisition stamp duty (verba 1.1) up to the same value ceiling — €330,539 on the mainland in 2026, €413,174 in the Azores and Madeira — with tax on the excess above it.
What if the home costs more than the ceiling?
You still get the relief up to the ceiling. Only the part of the value above €330,539 (mainland) is taxed — at 8% IMT plus 0.8% stamp duty — so a more expensive home is only partially, not fully, exempt.
We are buying together and only one of us is under 36 — do we lose it?
No. Eligibility is assessed per buyer. The exemption applies to the qualifying buyer's share; the other share is taxed normally.