IMT and Stamp Duty Calculator
Use the calculator below to estimate the IMT and Stamp Duty you will pay on your property transaction. Simply enter the property value, intended use, location, and whether you are a young buyer (≤35 years old).
Official Tax Rate Tables (2026)
Click on the tables below to view the applicable IMT rates.
TABLE I - MAINLAND – PRIMARY RESIDENCE
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 106,346 € |
0% |
0.00 € |
| More than 106,346 € and up to 145,470 € |
2% |
2,126.92 € |
| More than 145,470 € and up to 198,347 € |
5% |
6,491.02 € |
| More than 198,347 € and up to 330,539 € |
7% |
10,457.96 € |
| More than 330,539 € and up to 660,982 € |
8% |
13,763.35 € |
| More than 660,982 € and up to 1,150,853 € |
Flat rate of 6% |
– |
| Above 1,150,853 € |
Flat rate of 7.50% |
– |
TABLE II - MAINLAND – PRIMARY RESIDENCE (Buyers ≤35 years)
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 330,539 € |
0% |
0.00 € |
| More than 330,539 € and up to 660,982 € |
8% |
26,443.12 € |
| More than 660,982 € and up to 1,150,853 € |
Flat rate of 6% |
– |
| Above 1,150,853 € |
Flat rate of 7.50% |
– |
TABLE III - MAINLAND – SECONDARY RESIDENCE / RENTAL
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 106,346 € |
1% |
0.00 € |
| More than 106,346 € and up to 145,470 € |
2% |
1,063.46 € |
| More than 145,470 € and up to 198,347 € |
5% |
5,427.56 € |
| More than 198,347 € and up to 330,539 € |
7% |
9,394.50 € |
| More than 330,539 € and up to 633,453 € |
8% |
12,699.89 € |
| More than 633,453 € and up to 1,150,853 € |
Flat rate of 6% |
– |
| Above 1,150,853 € |
Flat rate of 7.50% |
– |
TABLE IV - AUTONOMOUS REGIONS – PRIMARY RESIDENCE
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 132,933 € |
0% |
0.00 € |
| More than 132,933 € and up to 181,838 € |
2% |
2,658.66 € |
| More than 181,838 € and up to 247,934 € |
5% |
8,113.80 € |
| More than 247,934 € and up to 413,174 € |
7% |
13,072.48 € |
| More than 413,174 € and up to 826,228 € |
8% |
17,204.22 € |
| More than 826,228 € and up to 1,438,566 € |
Flat rate of 6% |
– |
| Above 1,438,566 € |
Flat rate of 7.50% |
– |
TABLE V - AUTONOMOUS REGIONS – PRIMARY RESIDENCE (Buyers ≤35 years)
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 413,174 € |
0% |
0.00 € |
| More than 413,174 € and up to 826,228 € |
8% |
33,053.92 € |
| More than 826,228 € and up to 1,438,566 € |
Flat rate of 6% |
– |
| Above 1,438,566 € |
Flat rate of 7.50% |
– |
TABLE VI - AUTONOMOUS REGIONS – SECONDARY RESIDENCE / RENTAL
| Taxable Property Value (€) | Applicable Marginal Rate | Amount to Deduct (€) |
|---|
| Up to 132,933 € |
1% |
0.00 € |
| More than 132,933 € and up to 181,838 € |
2% |
1,329.33 € |
| More than 181,838 € and up to 247,934 € |
5% |
6,784.47 € |
| More than 247,934 € and up to 413,174 € |
7% |
11,743.15 € |
| More than 413,174 € and up to 791,816 € |
8% |
15,874.89 € |
| More than 791,816 € and up to 1,438,566 € |
Flat rate of 6% |
– |
| Above 1,438,566 € |
Flat rate of 7.50% |
– |
TABLE VII - RUSTIC AND OTHER URBAN PROPERTIES
| Property Type | Taxable Property Value (€) | Flat Rate |
|---|
| Rustic Properties |
Any value |
5% |
| Other Urban Properties |
Any value |
6.5% |