IMT and Stamp Duty calculator 2026
Calculate the taxes on buying property in mainland Portugal and the autonomous regions, with the tables in force since 1 January 2026.
Optional. It is on the property tax record (caderneta predial): tax is charged on the higher of the two values.
Enter the property value to see the result.
- The tax is charged on the higher of two values: the purchase price or the property's taxable value (VPT).
- Tables from Tax Authority Circular 40129/2026 (Law 73-A/2025, State Budget for 2026) and article 17 of the IMT Code, as amended by Decree-Law 97/2026 for non-residents.
- Indicative result. The amount due is the one assessed by the Tax Authority before the deed.
Frequently asked questions
Who pays IMT?
The buyer. IMT and Stamp Duty are paid before the deed or the authenticated private document.
Who qualifies for the young buyers' IMT exemption?
Buyers aged 35 or under buying their first permanent home, who are not dependants for IRS purposes and have not owned a home in the previous three years. In 2026 there is a full exemption up to €330,539 and a partial one up to €660,982.
How much does a non-resident buyer pay?
Since Decree-Law 97/2026, buyers who are not tax resident generally pay IMT at a flat rate of 7.5% on residential property. The difference can be cancelled on request if they become resident within two years or let the property under the legal conditions.
What is Stamp Duty on a purchase?
It is 0.8% of the purchase value (item 1.1 of the Stamp Duty General Table), paid together with IMT.