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Buying a home · IMT and Stamp Duty · 2026

How much tax will you pay at the deed?

The price of the house isn't what leaves your account. On top of it comes IMT (Property Transfer Tax), Stamp Duty on the purchase and, if there's a mortgage, Stamp Duty on the loan. This simulator works out all three and warns you when you're sitting right on a bracket threshold.

The property

Tax is charged on whichever is higher: the price or the rateable value, or VPT (Article 12 of the Property Transfer Tax Code, CIMT).

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The VPT shown on the property's tax record (caderneta predial). If it's higher than the price, tax is calculated on it instead. Leave at zero if you don't know it.
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A primary and permanent residence gets the most favourable table, with an exempt first bracket. A second home, a buy-to-let property and a holiday home fall under the general housing table, which starts at 1% straight away.
The brackets for the autonomous regions are 25% higher, so the tax is lower for the same price.

Who's buying

The exemption under Decree-Law 48-A/2024 requires all four of the following at once: being 35 or under on the date of the deed, not being treated as a dependant for IRS purposes that year, not currently owning — and not having owned in the previous three years — any urban residential property, and using the property exclusively as a primary and permanent residence.
In that case, Article 17(4) of the CIMT imposes a flat rate of 10% and rules out every exemption and reduction.

Mortgage loan

Drawing down a loan also attracts Stamp Duty, under item 17.1 of the General Table. The mortgage set up at the same time isn't taxed separately, as it's a materially ancillary form of security.

Leave at zero if you're buying outright, with no financing.
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Taxes at the deed 0 €

How this is calculated. IMT is based on the practical tables in force from 1 January 2026, approved by Circular Letter 40129/2026 of the Portuguese Tax Authority, with brackets updated by 2% under the 2026 State Budget. There are six tables — primary and permanent residence, acquisition by young buyers, and general housing — each with one version for mainland Portugal and another for the autonomous regions. Rural properties are taxed at 5% and other urban properties at 6.5%, under Article 17 of the CIMT; buyers domiciled in a country with a clearly more favourable tax regime pay a flat 10%, with no exemptions or reductions. Stamp Duty on the purchase is charged under item 1.1 of the General Table, at 0.8%, and Stamp Duty on the loan under item 17.1, at 0.60% for terms of five years or more and 0.50% for terms between one and five years. Tax is charged on whichever is higher: the price or the rateable value, under Article 12 of the CIMT.

What's left out. Registry fees, notary fees and commissions aren't included. Special exemptions and reductions aren't modelled: urban rehabilitation, cost-controlled housing, properties acquired for resale, property swaps, the acquisition of a shareholding conferring at least 75% of a company's capital, real estate investment funds and transfers in favour of the State. For young buyers, the simulator assumes all four conditions of Decree-Law 48-A/2024 are met. When there's more than one buyer, the young-buyer benefit is assessed per person — this simulator covers the case of a single buyer.

This tool is a decision-support estimate and doesn't replace the assessment issued by the Tax Authority or the analysis of a certified accountant on your specific case. No data is collected or sent anywhere: the whole calculation runs in your browser. Descontaplicar.

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