Foreigners can buy property in Portugal on the same terms as residents. What differs is the paperwork around it: a tax number, money coming from abroad, and, for many buyers, a mortgage from a Portuguese bank. Below is the usual order of a purchase. Individual deals vary, and a lawyer or solicitor of your own (not the seller's agent) is the safest way through it.
1. Get a NIF
Every taxed step needs a Portuguese tax number. See our guide Getting a NIF, based on gov.pt and AT guidance.
2. Open a Portuguese bank account and sort out financing
A local account makes paying the deposit, taxes and bills simpler. If you need a mortgage, get a bank's approval in principle before signing anything with a deposit. Banco de Portugal's lending limits (loan-to-value, debt-service-to-income, maximum term) are covered in Mortgages for non-residents.
3. Due diligence on the property
Before you commit, your lawyer or solicitor normally checks:
- Certidão permanente from the land registry (Conservatória do Registo Predial): who owns it, and any mortgages, liens or seizures registered.
- Caderneta predial from AT: the tax record, including the VPT that IMI is based on and that IMT uses as a minimum.
- Licença de utilização (habitation licence) from the municipality, plus the energy certificate.
- For a flat: the condominium's debts and rules. For a rental plan: whether short-term letting (AL) is allowed in that parish.
Check the floor area and room count in the registry against what is actually there. Differences are common and can delay financing.
4. Promissory contract (CPCV)
Most purchases start with a contrato-promessa de compra e venda (CPCV). The buyer pays a deposit (sinal) and both sides agree a deed date. Under Portuguese civil law the deposit has real consequences: generally, a buyer who walks away loses it, and a seller who walks away owes double. Have your lawyer read the CPCV before you sign. The deposit percentage and dates are negotiated; the law does not set them.
5. Pay IMT and stamp duty
Before the deed, IMT is assessed and paid. Article 36 of the IMT Code requires payment on the day of assessment or within 30 days. Stamp duty of 0.8% (item 1.1 of the Stamp Duty Table) is paid with it. Non-resident buyers of housing generally pay a flat 7.5% IMT (DL 97/2026). The rates and a worked example are in IMT, IMI and stamp duty explained.
6. Deed (escritura) and registration
The final deed is signed before a notary, a lawyer or solicitor, or at a Casa Pronta desk. If there is a mortgage, the bank takes part on the same day. After signing, the purchase (and any mortgage) must be registered at the land registry so that it is recorded under your name. Ask whoever handles the deed to confirm the registration is submitted.
7. After completion
- Update the utilities and the condominium into your name.
- IMI is billed every year in May (and August/November, depending on the amount) under the IMI Code.
- If you will receive Portuguese tax notices while living outside Portugal, sort out a fiscal representative or electronic notifications (see the NIF guide).
What we have not verified
Notary, registry and legal fees change and depend on who does the work, so we do not quote them. Ask for written quotes.
Related reading
Sources
- gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras em Portugal — accessed 2026-10-10
- Código do IMT, artigo 17.º (Taxas) — 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
- Banco de Portugal, Recomendação Macroprudencial n.º 1/2026 — 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.