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Tool · estimate

IMT and stamp duty calculator (2026)

Uses the same tax library as the property pages: the Autoridade Tributária's 2026 tables and the Código do IMT. This is an estimate, not tax advice. Check with a Serviço de Finanças, a solicitador or a lawyer before you sign.

Estimate · IMT – own permanent home (Tabela I/IV)

IMT
€10,542.04
Imposto do Selo (0.8%)
€2,400.00
Estimated total
€12,942.04

IMT and Imposto do Selo are charged on the higher of the declared price and the property's VPT (valor patrimonial tributário). DwellSage only knows the asking price, so these figures assume the price is the tax base.

IMT Jovem: who qualifies
  • Applies to the first purchase of an urban property or flat used exclusively as your own permanent home (CIMT art. 9.º n.º 2; art. 17.º n.º 1 b)).
  • You must be 35 or younger on the date of the transfer, and not be counted as a dependant for IRS (CIRS art. 13.º) in the year of the transfer (CIMT art. 9.º n.º 2).
  • Excluded if, on the date of the transfer or at any time in the previous three years, you owned (or held a partial right over) an urban residential property (CIMT art. 9.º n.º 3).
  • No IMT up to €330,539 (Continente) or €413,174 (Açores/Madeira). Above that, 8% minus the deduction in Tabela II/V up to €660,982 / €826,228. Above that, the normal flat 6% or 7.5% applies (CIMT art. 9.º n.º 2; art. 17.º n.º 1 b); Ofício Circulado 40129/2026).
  • Couples buying as common property are assessed individually, half each, and each files their own declaration (CIMT art. 9.º n.º 4).
  • Imposto do Selo: a deduction of up to 0.8% × €330,539 = €2,644.31 (CIS art. 7.º-A). For Açores/Madeira this cap is unverified: no official text found says whether the regions use their higher limit.
  • The benefit is lost if, within six years, the home is used for another purpose (except a sale, a change in household by marriage, union, divorce or more dependants, or a job move more than 100 km away), if it is not used as your permanent home within six months, or if you become an IRS dependant within those six years (CIMT art. 11.º n.º 8).
Non-resident buyers: flat 7.5%
  • A non-resident buyer of an urban property or flat used exclusively for housing pays a flat 7.5% IMT, with no exemption or reduction (CIMT art. 17.º n.º 10, added by DL 97/2026). In force from 2026-05-25. This date is inferred: DL 97/2026 states no date for its art. 6.º, so the general rule of Lei n.º 74/98, art. 2.º, n.º 2 applies (5th day after publication on 2026-05-20).
  • It does not apply if the buyer was previously tax-resident in Portugal under CIRS art. 16.º (n.º 10 a)).
  • If the buyer becomes tax-resident within two years of the purchase (n.º 10 b)), or the home is let for housing within six months at a monthly rent within the limits of DL 97/2026 art. 2.º n.os 2–3 (2.5 × the 2026 minimum monthly wage) and is let for at least 36 months, consecutive or not, in the first five years (n.º 10 c)), the AT cancels the difference against the normal rates. You must apply within six months of becoming resident or signing the lease (n.os 11–12).
  • For a married couple buying as common property, the 7.5% applies only if both spouses are non-resident and neither has ever been resident under CIRS art. 16.º (Ofício Circulado 40131/2026).

Legal basis: Código do IMT, artigo 17.º, n.º 1, alíneas a) (Tabelas I/IV), b) (Tabelas II/V) e c) (Tabelas III/VI); escalões atualizados pela Lei n.º 73-A/2025, de 30 de dezembro (Orçamento do Estado para 2026); Regiões Autónomas: artigo único da Lei n.º 21/90, de 4 de agosto.

Not covered: buyers domiciled in a listed tax haven (10%, art. 17.º n.º 4), partial rights, swaps, and notary, registry and legal fees.

Financing too? Try the mortgage affordability calculator.

Official sources