Initial estimate
Use this tool for a quick estimate of IMT and Stamp Duty before the deed.
View the tax contextPortugal IMT calculator (2026)
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).
This estimate is indicative and is based on the purchase price entered by the user. Formal tax confirmation may depend on the legally relevant taxable base and the specific details of the case.
Exemptions and reliefs
If you may qualify for an exemption or youth regime, review the relevant scenarios first.
Review exemptionsBefore completion
When your question is procedural rather than numerical, use the practical guide for the Modelo 1 and payment documents.
See the processAfter the estimate
Need to confirm whether the estimated amount fits your case?
The calculator is a strong starting point, but some transactions still require a closer look at the legal basis, the relevant taxable value or any available exemption before completion.
- Compare the standard rule with any relief
Useful if you think a full or partial exemption may apply. - Confirm the relevant taxable basis
A formal tax assessment may differ from a simple estimate in some cases. - Approach completion with more clarity
Particularly helpful when documents and payments are already being organised.
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 633,931 € | 8% | 12,699.89 € |
| More than 633,931 € 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 792,414 € | 8% | 15,874.89 € |
| More than 792,414 € 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% |