Property tax tool
Buying property in Portugal? See the upfront tax bill.
IMT (property purchase tax) plus 0.8% stamp duty (Imposto do Selo) are the buyer's upfront tax bill. On a €350,000 home you'll live in that's about €17,000; as a non-resident buyer, about €29,000. Enter the price to see yours, on the official 2026 tables.
Buyer situation
Region
Total upfront tax at closing
€17,037
Paid at the notary on the day you sign the deed (escritura).
IMT (purchase tax)
€14,237
Progressive: 0-8% depending on price band
Imposto de Selo (stamp tax)
€2,800
Flat 0.8% of purchase price
Estimate for urban properties acquired by individuals. Official 2026 tables (AT Ofício Circulado 40129/2026): primary residence pays 0% up to €106,346 on the mainland, €132,933 in Madeira/Açores. Non-resident flat 7.5% per CIMT art. 17.º n.º 10 (Decreto-Lei 97/2026, applying since 25 May 2026); confirm your case with a notary or tax adviser. Doesn't model: stamp duty on a mortgage, notary and registry fees, or companies based in listed tax havens (flat 10% IMT). Always verify final figures with your notary before closing.
Buying from abroad
Non-residents pay a flat 7.5% since 25 May 2026
If you have never been a Portuguese tax resident, any residential purchase pays a flat 7.5% IMT on the full price, with no exemption or reduction (Decreto-Lei 97/2026). It applies from 25 May 2026, not 1 September as often reported. You get the difference back if you become resident within 2 years, or let the home at a moderate rent (up to €2,300 a month).
How the non-resident rule works, and how to claim the refund →
Big benefit if you qualify
IMT Jovem: no IMT for buyers 35 and under
A first purchase of your own permanent home, by a buyer aged 35 or under, pays no IMT and no stamp duty up to €330,539 on the mainland in 2026 (in Madeira and the Açores the IMT limit is €413,174). Between that and €660,982 you pay 8% IMT and 0.8% stamp duty only on the part above the limit; above €660,982 the flat 6% applies to the whole price.
On a €300,000 first home that is €12,942.04 less than the standard own-home bill.
What counts, per the tax authority:
- Your age on the deed date, not when you signed the promissory contract
- It is your first purchase
- The home is exclusively your own permanent residence; a buyer living abroad qualifies if they move in within six months
Pick "Primary residence - IMT Jovem" in the calculator above to see your bill.
How the IMT rates work
IMT is progressive up to €660,982 (own home) or €633,931 (second home or investment): the price is multiplied by its band's rate and a fixed parcela a abater is subtracted. Your own permanent home pays 0% up to €106,346; a second home starts at 1% from the first euro.
Above those limits the rate becomes a flat 6% on the whole price, and a flat 7.5% above €1,150,853.
Madeira and the Açores use the same rates with every band limit 25% higher, so the 0% band runs to €132,933. The full tables and worked examples are in the IMT 2026 guide.
Related tax benefits
IMI exemption for a new own home
Separate from IMT: if your new home's tax value (VPT) is at most €125,000 and your household's gross income the year before was at most €153,300, it can be exempt from the annual IMI for 3 years. You must move in within 6 months and apply within the 60 days after that. See the tax bills guide for paying IMI.
Reinvestment exemption (selling old, buying new)
Not an IMT benefit, but worth knowing: if you're selling your own permanent home to buy this one, the capital gain is exempt if you reinvest in another own home in Portugal, the EU or the EEA between 24 months before and 36 months after the sale. It is declared on Anexo G of the IRS return.
What else costs at closing (not in this calculator)
- Stamp duty on a mortgage, if you're financing the purchase
- Notary and land registry fees
- Annual IMI (municipal property tax) once you own the home
After you buy
Get a heads-up before IMT, IMI, and the rest.
Once the deed is signed, annual IMI starts the next year and the rest of the Portuguese tax calendar applies. Get a short email a week before each deadline, plus a note when the rules change. Usually one to three emails a month.
2026 rates — last verified against official sources (Portal das Finanças, Segurança Social, Diário da República).