How it works

For a property purchase it works out the IMT (property-transfer tax) and the stamp duty due, buyer by buyer, and totals them.

The tax base is the higher of the purchase price and the VPT (rateable value). Enter a VPT only if it is higher than the price; otherwise the price is used.

IMT uses progressive bands. For a given value the tax is: value × the band's marginal rate − a fixed deduction (the parcela a abater) that keeps the bands continuous. Above a high threshold the bands give way to a single flat rate on the whole value.

The applicable table is chosen automatically from the property's location (mainland, Azores or Madeira), its intended use (own permanent home or secondary/rental) and, for a first home bought by someone aged 35 or under, IMT Jovem.

When several people buy the whole property in a single deed, CIMT art. 17.º n.º 6 a) sets the rate by the total value and applies it to each buyer's share. Buying together therefore gives no progressive-band advantage — the total IMT is the same as if one person bought it, just split by share.

Since Decreto-Lei n.º 97/2026, a non-resident buying housing pays a flat 7.5% IMT with no exemption or reduction (CIMT art. 17.º n.º 10), unless one of these applies:

• the buyer has been a Portuguese tax resident (a former resident) — ordinary rates apply;
• the buyer will become resident within two years;
• the home will be let at moderate rent within the legal limits.

In the second and third cases the 7.5% is paid up front and the difference down to ordinary rates can be reclaimed once the condition is met (n.º 11–12).

Note on dates: this rule has been in force since the decree-law took effect (the 5th day after its 20 May 2026 publication). It is not tied to 1 September 2026 — that date only starts the CIA and RSAA rental regimes, which do not affect an ordinary home purchase.

An entity domiciled in (or controlled from) a blacklisted jurisdiction pays a flat 10% IMT (CIMT art. 17.º n.º 4). This does not apply to individuals (n.º 7), so it is only offered here when the buyer is a company or entity.

Stamp duty on the transfer is 0.8% of the tax base (TGIS verba 1.1). Under IMT Jovem — a first own permanent home bought by someone aged 35 or under — this 0.8% is exempt up to the same ceiling as the IMT exemption and charged only on the excess (Decreto-Lei n.º 48-A/2024). If the purchase is financed, stamp duty on the loan is added under verba 17.1: 0.6% for a term of 5 years or more, 0.5% for 1 to 5 years, and 0.04% per month below a year. A home loan is not consumer credit, so the higher verba 17.2 rates do not apply.

Rates and tables are for the 2026 tax year. The autonomous-region tables are the mainland thresholds increased by 25% (Lei n.º 21/90). Future years can be added from the same official sources without touching the calculation logic.

• IMT rates & tables — CIMT art. 17.º (Portal das Finanças) and AT Ofício Circulado n.º 40129/2026;
• Non-resident, tax-haven and totality rules — CIMT art. 17.º, as amended by Decreto-Lei n.º 97/2026;
• IMT Jovem (IMT + stamp-duty relief for buyers ≤ 35) — Decreto-Lei n.º 48-A/2024 (CIMT art. 9.º/17.º; CIS art. 7.º-A);
• Stamp duty — Tabela Geral do Imposto do Selo, verbas 1.1 and 17.

This tool is an estimate and not tax advice. Confirm any figure with the Autoridade Tributária or a notary.