PortuguêsPTEnglishENFrançaisFREspañolES

IMT and Stamp Duty in Portugal

Property purchase resources

Understand IMT, estimate taxes and prepare completion with more confidence.

This page brings together the site’s main resources for anyone buying property in Portugal and preparing the final stages of the transaction. You can start by understanding how the tax works, making a quick estimate, reviewing possible reliefs and checking the practical process for obtaining and paying the documents before completion.

If you already know the purchase price, go straight to the IMT and Stamp Duty calculator. If you need context first, read the guide to IMT and Stamp Duty. If you want to confirm possible reliefs, review the IMT exemptions. If you are preparing the final stage of the purchase, consult the practical guide before completion. If you already own property and want to understand the annual tax, see the page on IMI in Portugal.

Estimate

Estimate taxes quickly

Get an indicative estimate of IMT and Stamp Duty based on the purchase price and the main tax profile of the property.

Ideal for a first view of costs before completion.
Open calculator
Understand

What IMT is and when it is due

See in plain language when IMT arises, how it interacts with Stamp Duty and at which stage of the purchase these costs must be settled.

Useful to understand the framework before making decisions.
Read the guide
Reliefs

Review exemptions and special regimes

Review the main exemption scenarios, including primary residence and the youth regime, with reference to the 2026 tables.

Helps you identify when full or partial relief may apply.
Explore exemptions
Process

Practical guide before completion

Understand the usual sequence: gather the data, submit Modelo 1 IMT, generate the payment documents and settle the taxes before completion.

Useful content for the final stage of the acquisition process.
See step by step
Planning

What you can do on this site

Use the calculator, understand the rules, compare scenarios and reach completion with a more organised view of the taxes linked to the purchase.

A simple starting point for buyers, agents and advisers.
Start with the essentials
Validation

When professional confirmation may be useful

If there are doubts about ownership shares, taxable value, exemptions, age, intended use or mixed scenarios, it may be wise to validate the case before submission.

Especially relevant when the transaction falls outside the standard scenario.
Request a review

How to navigate this site

  • Start with the calculator if your priority is to estimate costs.
  • Read the page about IMT and Stamp Duty if you want to understand the rules and payment timing.
  • Review the IMT exemptions if you believe full or partial relief may apply.
  • Use the practical guide when the purchase is already advanced and the concern becomes procedural and documentary.
  • If you already own property, see the page on IMI in Portugal to understand the annual municipal tax.

When it may be worth validating the case

An online estimate is useful to prepare the purchase, but the formal tax assessment may depend on the correct legal and tax framework, the value relevant for taxation and how the transaction is presented in Modelo 1 IMT.

If there is any special feature, it is worth reviewing the case before completion.

Next step

Ready to move from a quick estimate to a safer review?

If your purchase is already moving forward, if you need to confirm an exemption or if you want more confidence before completion, you can request a preliminary legal review and clarify the tax position before filing Modelo 1.

Request a review Open calculator
  • Avoid last-minute surprises
    Useful when there are doubts about value, ownership shares, use of the property or the applicable relief.
  • Check exemption eligibility
    Helpful when you want to confirm whether an exemption or youth regime may apply.
  • Prepare payment documents
    Especially relevant once the purchase is close to completion.