IMT for Non-Residents in Portugal (2026)
Since 2026, non-residents buying property in Portugal pay a flat 7.5% IMT (property-transfer tax) instead of the progressive rates. Here is exactly when that rate applies, the exceptions that let you avoid or recover it, and a worked example.
What changed in 2026
Decreto-Lei n.º 97/2026 added a flat rate of 7.5% to CIMT article 17.º (n.º 10): a buyer who is not tax-resident in Portugal, and does not fall under one of the exceptions below, pays 7.5% of the taxable value in IMT — regardless of the price or whether the home is a permanent residence.
The rate has applied since the fifth day after the decree was published, around 25 May 2026. It is not tied to 1 September 2026 — that later date only starts separate rental regimes (CIA and RSAA) and does not change IMT.
The flat 7.5% rate
The 7.5% is applied to the taxable base — the higher of the purchase price and the VPT (rateable value) — with no progressive brackets and no deduction. IMT Jovem and the ordinary own-home rates do not apply while the 7.5% rate is in force for that buyer.
A separate 10% flat rate applies to buyers domiciled in a blacklisted tax haven, but only to companies and other entities — individuals are expressly excluded (art. 17.º n.º 7), so a non-resident individual is never charged the 10%.
When it doesn't apply: the exceptions
Three situations in art. 17.º take a non-resident out of the flat 7.5%:
- Former resident — a buyer who has already been a Portuguese tax resident keeps the ordinary progressive rates; the 7.5% does not apply.
- Becoming resident within two years — the buyer pays 7.5% at the deed but can later reclaim the difference down to the ordinary rate once residence is established (n.º 11–12).
- Letting at a moderate rent — the buyer pays 7.5% now and can reclaim the same difference if the property is let at a moderate rent within the legal limits.
In the two reclaimable cases the calculator shows both the 7.5% due now and the ordinary amount it can be reduced to, so you can see the reclaimable difference.
Buying with a resident: the totality rule
When a resident and a non-resident buy together in one deed, each buyer's own rate applies to their share. Under the co-ownership totality rule (art. 17.º n.º 6 a) the rate is set on the whole property value and applied to each share, so splitting a purchase across buyers gives no bracket advantage — the resident's share is taxed at the ordinary rate and the non-resident's at 7.5%.
Worked example: a €400,000 purchase
A non-resident individual buying a €400,000 home, with no exception: IMT is 7.5% of €400,000 = €30,000. Acquisition stamp duty (verba 1.1) adds 0.8% = €3,200. Total tax: €33,200 — an effective 8.3% of the price.
By comparison, a resident buying the same home as a secondary property would pay progressive IMT of about €19,300 plus €3,200 stamp duty. The 7.5% flat rate is what makes the non-resident's bill higher.
Frequently asked questions
Does the purchase date change the non-resident rate in 2026?
No. The 7.5% flat rate has applied since the fifth day after Decreto-Lei n.º 97/2026 was published (around 25 May 2026). It is not tied to 1 September 2026, which only starts the CIA and RSAA rental regimes.
Do non-resident individuals ever pay the 10% tax-haven rate?
No. The 10% rate applies only to companies and other entities domiciled in a blacklisted jurisdiction; individuals are excluded by CIMT art. 17.º n.º 7. A non-resident individual pays the 7.5% flat rate (or the ordinary rate if an exception applies).
Can I get the extra tax back if I move to Portugal?
If you commit to becoming resident within two years, or let the property at a moderate rent, you pay 7.5% at the deed and can later reclaim the difference down to the ordinary rate (CIMT art. 17.º n.º 11–12).