IMT Tables 2026: Brackets and Rates (All Regions)

For a given value the IMT is: value × the band's marginal rate − a fixed deduction (the parcela a abater) that keeps the bands continuous. Above a high threshold the progressive bands give way to a single flat rate on the whole value. The tax base is the higher of the purchase price and the VPT (rateable value).

Table I — own permanent home (habitação própria e permanente):

Table II — own permanent home under IMT Jovem (first home, buyer aged 35 or under): fully exempt up to €330,539, then 8% on the excess.

Table III — other housing (secondary homes and rentals):

The autonomous-region thresholds are the mainland ones increased by 25% (Lei n.º 21/90), so the same rates reach further up the price scale.

Table IV — own permanent home:

Table V — own permanent home under IMT Jovem (exempt up to €413,174):

Table VI — other housing:

The calculator picks the table automatically: an own permanent home uses Table I (or IV in the regions); the same home under IMT Jovem uses Table II (or V); any other housing uses Table III (or VI). A non-resident pays a flat 7.5% instead of these tables, and a blacklisted-tax-haven entity a flat 10%.

On top of IMT, acquisition stamp duty is 0.8% of the tax base (TGIS verba 1.1) — itself exempt up to the IMT Jovem ceiling for a qualifying first home. A mortgage adds stamp duty on the loan under verba 17.1: 0.6% for terms of 5 years or more, 0.5% for 1–5 years, and 0.04% per month below a year.