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IMT and stamp duty calculator (2026)

The two taxes you pay before the house is yours, with the official 2026 tables — including the exemption for buyers aged 35 and under.

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Use the higher of the deed price and the property’s taxable value (VPT).

Location
Purpose
Tax residence of the buyer(s)

If you have ever been a tax resident in Portugal, you count as resident. Married under community of property (including Portugal’s default, community of acquired property): if one of you is or has ever been resident, choose “Resident in Portugal”. Two co-owners with equal shares and only one non-resident: “One of two non-resident”.

35-and-under scheme (regime jovem)

First primary residence, no residential property in the last 3 years, not a dependant for IRS purposes. Buying as a couple, the benefit applies to the eligible buyer’s share only.

IMT + stamp duty to pay

€9,042.04

Where this number comes from

IMT — 7% × price − €10,457.96€7,042.04
Stamp duty (Imposto do Selo) — 0.8%€2,000.00
Total purchase taxes€9,042.04
How the brackets stack (primary residence, mainland, 2026)
0% 106 346 € 2% 145 470 € 5% 198 347 € 7% 330 539 € 8% 660 982 € Each slice of the price pays its own bracket’s rate — that is what the deductible portion (parcela a abater) solves for you. Above 660 982 € there are no more brackets: a flat 6% (up to 1 150 853 €) or 7.5% applies to the whole price.

How the calculation works

IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis — the property transfer tax) is not a single rate on the price: the value climbs through brackets and each slice pays its own bracket’s rate. So you don’t have to add up slice by slice, the official tables give you a deductible portion (parcela a abater): multiply the price by the marginal rate and subtract it. A €180,000 primary residence on the mainland pays €180,000 × 5% − €6,491.02 = €2,508.98 — an effective rate of 1.4%, not 5%.

Above €660,982 for a primary residence on the mainland (€633,931 for a second home or rental) the system changes: a flat rate (6% or 7.5%) applies to the whole price. And there are three different tables — primary residence, second home or rental, and the autonomous-regions versions with brackets 25% higher (there the flat rate starts at €826,228 and €792,414).

The purchase stamp duty (Imposto do Selo) is always 0.8% of the same value. If you are 35 or under and this is your first home, the 35-and-under scheme (regime jovem) exempts both taxes up to €330,539 — but it does not exempt the stamp duty on the mortgage (0.6% of what you borrow), a cost almost everyone forgets.

These two taxes are only part of the initial outlay. For the full picture — deposit, registration, commissions — use the total purchase costs calculator.

Frequently asked questions

Is IMT calculated on the price or on the taxable value (VPT)?
On the higher of the two. If you buy for €220,000 and the property’s taxable value (VPT, on the caderneta predial) is €180,000, IMT is charged on €220,000. If the VPT were €240,000, it would be charged on the VPT.
How much do I pay on a €250,000 primary residence on the mainland?
In 2026: IMT = €250,000 × 7% − €10,457.96 = €7,042.04, plus €2,000 of stamp duty (0.8%). Total: €9,042.04. With the 35-and-under scheme it would be €0.
I am 35 or under — up to what price am I exempt in 2026?
Full exemption from IMT and purchase stamp duty up to €330,539 (mainland). Between €330,539 and €660,982 you pay 8% IMT and 0.8% stamp duty only on the excess. Above that, the benefit disappears. Conditions: first primary residence, no residential property in the last 3 years, and not a tax dependant in the year of purchase. Note: the stamp duty on the mortgage (0.6%) is always due.
I am not resident in Portugal — what IMT do I pay?
Since 25 May 2026, a non-resident buyer pays IMT of 7.5% on the full value when buying a home (an urban property or unit intended exclusively for housing), with no brackets, no exemptions and no 35-and-under scheme (art. 17.º, n.º 10, of the IMT Code, added by Decree-Law 97/2026). A €400,000 second home on the mainland pays €30,000 of IMT, instead of the €19,300.11 a resident would pay. Purchase stamp duty is 0.8%: the rule only covers IMT and does not say whether a young non-resident buyer also loses the young-buyer exemptions from stamp duty and registration fees, so, to be safe, the calculator counts both without those exemptions. The rule does not apply if you have ever been a tax resident in Portugal. Married under community of property (including Portugal’s default, community of acquired property): there is a single assessment and the 7.5% only applies if neither spouse is or has ever been a tax resident; if one of you is or has been, the standard tables apply. With co-ownership, including spouses under separation of property who buy together, each co-owner’s own situation counts for their share: with two co-owners on equal shares and only one non-resident, the same home pays €24,650.06 (Tax Authority Ofício Circulado n.º 40131/2026). If you become resident within 2 years of the purchase (for a couple under community of property, one of you is enough), or let the home at a moderate rent (lease signed within 6 months and let for at least 36 months in the first 5 years), you pay the 7.5% and then ask the tax authority to cancel the difference, within 6 months of the date you become resident or sign the lease (art. 17.º, n.º 12, of the IMT Code). The calculator runs these cases when you choose “Non-resident” or “One of two non-resident”.
When and how is IMT paid?
Before the deed. You request the payment slip (DUC) on the Portal das Finanças or at a tax office, pay it, and bring the proof to the notary or Casa Pronta desk on signing day.
Are the rates different in the Azores and Madeira?
Yes. The autonomous regions’ brackets are 25% higher: the primary-residence exemption runs to €132,933 and the 35-and-under scheme to €413,174 (2026). The calculator applies the right tables when you pick “Azores / Madeira”.

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