What you pay on top of the price

What comes on top

Four items. IMT depends on what the home is for and on the buyer's age. Stamp duty is charged on the same base. Notary and registration are neither a tax nor a fixed amount — the notary quotes them before you sign, which is why we do not print a number for them. The fourth arrives later: IMI, every year.

IMT is not rate times price

The table is banded. You apply the rate of the band the price falls into, then subtract a fixed part — that is what makes the step between bands smooth. Multiplying the rate by the price always overstates the bill.

The top two bands work the other way round: the rate applies to the whole amount with nothing subtracted. So at the 1 150 853 € line the tax jumps. That jump is in the table itself; it is not a rounding error.

Three tables, three answers

For a permanent home the zero band runs to 106 346 €.

A buyer of a permanent home aged up to 35 gets a table of their own: the zero band runs to 330 539 €. Stamp duty drops too: up to 2 644,31 € of it is deducted (artigo 7.º-A do Código do Imposto do Selo), if the price is no more than 660 982 €.

For a second home or one bought to let there is no zero band: tax starts at 1 % from the first euro. The top rate is the same in all three tables — 7,5 %.

Buying as a non-resident

If you buy a home without being, or ever having been, tax resident in Portugal, IMT is a single rate of 7,5 % with no exemption or reduction of any kind: not the zero band for a permanent home, not the table for buyers up to 35 (artigo 17.º, n.º 10, do Código do IMT). If you have already been treated as tax resident, you pay by the ordinary tables. A company with its tax domicile in a territory on the list of more favourable tax regimes, or controlled from one, pays 10 % (artigo 17.º, n.os 4 e 7, do Código do IMT); that rate never applies to an individual.

You pay the single rate when you buy, but the difference from the table can be annulled later, on request, in two cases: if you become tax resident within two years, or if, within six months of buying, you let the home as a residence at a monthly rent of up to 2,5 times the 2026 monthly minimum wage and keep it let for at least 36 months in the first five years. The request is due within six months of becoming resident or signing the lease. The calculator has an option for non-resident buyers and one for such companies.

For any buyer, a new-build home sold with reduced VAT (artigo 10.º do Decreto-Lei n.º 97/2026) carries one more condition: if it does not become the buyer's permanent home within six months, or does not stay so for the following 12 months, IMT goes up by 10 % of the taxable value.

When it is paid

IMT is paid on the day of assessment or within the 30 days that follow; miss that and the assessment itself lapses (artigo 36.º do CIMT). The rule was rewritten recently — Decreto-Lei n.º 97/2026, de 20 de maio — and the older version «pay before the deed» still circulates in guides.

If the contract is signed abroad the deadline differs: during the following month (artigo 36.º do CIMT).

After the purchase: IMI, every year

The rate is set by the municipality and differs between them. It is assessed in the year after the one you owned the property and paid in May, August and November, depending on the amount (artigos 112.º, 113.º e 120.º do CIMI).

Your municipality's rate is on this site: every one of them has a page.