A companion to Buying steps for foreigners. Tick the boxes in order; each tax line links to its official source. This is not legal advice — a lawyer or solicitor of your own should check the documents.
Before you make an offer
- ☐ NIF issued (gov.pt); Portal das Finanças password requested.
- ☐ Decide: electronic notifications or a fiscal representative, if you live outside the EU/EEA (gov.pt).
- ☐ Portuguese bank account opened.
- ☐ If financing: bank approval in principle and FINE in hand; check the LTV limit for your purpose (90% own home, 80% other) (Banco de Portugal).
- ☐ Budget includes IMT (non-residents of housing: usually a flat 7.5% — DL 97/2026), 0.8% stamp duty (Selo item 1.1), and 0.6% stamp duty on a loan of five years or more, plus quoted fees. Use the IMT calculator.
Due diligence
- ☐ Certidão permanente (land registry): owner, mortgages, liens.
- ☐ Caderneta predial (AT): VPT and description match the property.
- ☐ Licença de utilização and energy certificate.
- ☐ Condominium: debts, rules, any AL ban.
- ☐ If you plan short-term letting: AL number checked in the RNAL, municipal AL rules and containment areas checked (see the AL guide).
- ☐ Annual IMI estimated from the VPT and the municipality's rate (see IMI rates by concelho).
Contract and completion
- ☐ CPCV reviewed by your lawyer: price, deposit, deed date, conditions (e.g. financing).
- ☐ IMT assessed and paid on the day or within 30 days (CIMT art. 36.º); stamp duty paid.
- ☐ Deed (escritura) signed; mortgage signed the same day if applicable.
- ☐ Purchase and mortgage registered at the land registry.
- ☐ Utilities and condominium transferred; IMI calendar noted (CIMI).
Related reading
Sources
- gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras em Portugal — accessed 2026-10-10
- gov.pt — Nomear representante fiscal — accessed 2026-10-10
- Banco de Portugal, Recomendação Macroprudencial n.º 1/2026 — accessed 2026-10-10
- Decreto-Lei n.º 97/2026, de 20 de maio, art. 6.º (CIMT art. 17.º n.os 10–12) — Portal das Finanças — accessed 2026-10-10
- Código do IMT, artigo 36.º (Prazos para pagamento) — Portal das Finanças — accessed 2026-10-10
- Tabela Geral do Imposto do Selo — Portal das Finanças — accessed 2026-10-10
- Código do IMI, artigo 112.º (Taxas) — Portal das Finanças — accessed 2026-10-10
- RNAL — Registo Nacional de Alojamento Local, public search (Turismo de Portugal) — accessed 2026-10-10
This guide is general information, not financial, tax or legal advice. Confirm with Portal das Finanças, AIMA, Banco de Portugal or a qualified professional for your situation.