From 1 September 2026 non-resident buyers pay a flat 7.5% IMT from the first euro, instead of the progressive scale. For most purchases that is a large increase, and almost nobody is showing you the two numbers side by side. Here they are.
IMT is charged on the higher of the price and the valor patrimonial tributário (the tax registry value). For most market purchases that is the price.
Mainland Portugal rates. Madeira and the Azores use different brackets.
An estimate from published brackets, not a quote and not legal or tax advice.
Rates are set regionally or nationally and change, sometimes mid-year. If a figure here disagrees with the official authority, the official authority is right — and please tell us so we can fix it.
Portugal's parliament approved the Construir Portugal housing package in February 2026. Under Decreto-Lei 97/2026, from 1 September 2026 a buyer who is not tax resident in Portugal pays a flat 7.5% IMT on residential property — from the first euro, on primary and secondary homes alike, with none of the usual progressive bands, reductions or exemptions.
General guidance, not legal or tax advice — sources above.
There is relief, and it is worth raising before you complete. You can apply to the tax authority to cancel the difference between the 7.5% paid and the standard progressive rates if you either become a Portuguese tax resident within two years of the purchase, or allocate the property to moderate-rent long-term housing. Both have conditions. Raise it with your lawyer before the deed, not after.
IMT is worked out as value × marginal rate − the deductible, not as a flat percentage. That is why the effective rate is always lower than the headline band.
| Value | Rate | Deductible |
|---|---|---|
| €0 – €106,346 | 0% | — |
| €106,346 – €145,470 | 2% | €2,126.92 |
| €145,470 – €198,347 | 5% | €6,491.02 |
| €198,347 – €330,539 | 7% | €10,457.96 |
| €330,539 – €660,982 | 8% | €13,763.35 |
| €660,982 – €1,150,853 | 6% | — |
| Above €1,150,853 | 7.5% | — |
| Value | Rate | Deductible |
|---|---|---|
| €0 – €106,346 | 1% | — |
| €106,346 – €145,470 | 2% | €1,063.46 |
| €145,470 – €198,347 | 5% | €5,427.56 |
| €198,347 – €330,539 | 7% | €9,394.50 |
| €330,539 – €633,931 | 8% | €12,699.89 |
| €633,931 – €1,150,853 | 6% | — |
| Above €1,150,853 | 7.5% | — |
The 2026 thresholds were uprated by 2% from 2025 under Ofício Circulado 40129/2026.
On top of IMT you pay Imposto do Selo (stamp duty) at 0.8% of the price, plus notary and land registry costs. The calculator includes all three. Read the full Portugal guide for the professionals you need and what each one is actually for.
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