Initial estimate
Use the calculator to get a first view of the purchase taxes before completion.
Understand the rulesEstimate IMT and Stamp Duty when buying property in Portugal
Use the calculator below for a quick estimate of IMT and Stamp Duty when buying property in Portugal. You can simulate purchases in Mainland Portugal and the Autonomous Regions, compare primary residence with other housing scenarios and consider the youth regime up to the age of 35.
This estimate is indicative and is based on the purchase price entered. Formal confirmation may depend on the legally relevant taxable base and the characteristics of the specific case.
New: the calculator now distinguishes the buyer’s tax residence. For residential property, buyers who are not tax resident in Portugal may be subject to the special 7.5% IMT rate, subject to legal exceptions.
Important: where a property benefited from the reduced VAT rate for construction or rehabilitation, a 10% IMT surcharge on the taxable value may apply if the property is not allocated to the buyer’s permanent home within the legal deadlines. This scenario depends on property documentation and is not calculated automatically.
If your question is when the contract price matters and when the VPT may matter instead, also see purchase price or VPT: which value counts for IMT and Stamp Duty. If you are already preparing completion, also consult the practical guide to obtain and pay the payment documents.
Purchase price or VPT?
If the question is about the tax base used for the assessment, it is worth comparing the contract value with the VPT directly.
See the differenceSteps before completion
When the question is no longer the amount itself, use the practical guide to understand Modelo 1, the payment documents and the sequence up to completion.
See the processAfter the estimate
When it makes sense to confirm the estimate
The calculator is a good starting point, but there are transactions in which the legal framework, the relevant taxable base or a possible exemption justify a review 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% |