1
Gather the information
Keep the buyer, seller, property and purchase value details at hand.
Practical guide before completion
How to get and pay IMT and Stamp Duty in Portugal
In practice, the so-called payment guides correspond to the payment documents generated by the Portuguese Tax Authority after the Modelo 1 IMT declaration is submitted. The process therefore starts with the preparation of the purchase and with the correct filing of the declaration — only afterwards are the payment documents for IMT and Stamp Duty issued.
This page summarises the usual flow before completion: which details to gather, where the declaration can be handled, when the documents are generated and by when payment should be made.
2
Submit Modelo 1
The declaration can usually be handled online, through e-balcão or at a Tax Office with prior appointment.
3
Generate the documents
After submission, two payment documents are generated: one for IMT and another for Stamp Duty.
4
Pay before completion
As a rule, on the same day or on the next working day, always before the acquisition is completed.
Where this step is usually handled
The Tax Authority points to three main routes: the Finance Portal, e-balcão with the completed and signed declaration, or a Tax Office with prior appointment.
If your immediate goal is simply to estimate costs, the IMT calculator remains the best starting point.
What you should have ready
- Identification details of buyers and sellers.
- Property details, tax reference and unit/section data.
- Value stated in the deed or contract.
- Property tax sheet and draft deed / contract details.
When it makes sense to pause and validate
If there are doubts about the taxable value, ownership shares between buyers, youth relief, exemptions or mixed tax scenarios, it is prudent to validate the case before submitting Modelo 1.
For that framework, see also the IMT guide and the applicable exemptions.
1
Gather the essential data
Before accessing the Finance Portal, confirm the tax identification of the parties, the property tax details and the amount that will appear in the deed or contract. The property tax sheet helps avoid errors from the outset.
2
Complete and submit Modelo 1 IMT
This is the step that triggers the tax settlement. Even where an exemption applies, this is often where the relief is claimed and the transaction is formally framed.
3
Check the generated documents
After submission, the Tax Authority generates two documents: one for IMT and one for Stamp Duty. In the personal area of the Finance Portal, you can review the declaration and the associated records.
Taxable base
An estimate based only on the purchase price may not match the formal tax settlement if the official taxable value is higher. In the project, the base rule remains: in principle, the higher of the contract value and the taxable patrimonial value is relevant.
Exemptions and youth regime
If you are claiming an exemption or relief, the correct framework should be reflected in the declaration. This includes IMT exemption scenarios and youth-regime cases where applicable.
Joint purchase or different ownership shares
When the acquisition involves two buyers, different ownership percentages or mixed situations, completing the declaration may require extra care to avoid wrong tax settlements or later corrections.
Before filing
If completion is close, it may be worth reviewing the case before the final stage.
The procedure may look straightforward, but ownership shares, exemptions, VPT, intended use and mixed scenarios can all affect the assessment and the documents needed.
- Check before filing
It is usually easier to fix doubts before Modelo 1 than after the tax assessment is issued. - Document-focused guidance
Helps bring the transaction to completion with fewer last-minute issues. - Useful for non-standard cases
Especially where there is more than one buyer or a specific relief is involved.
Frequently asked questions
Do I pay first or submit Modelo 1 IMT first?
You first complete and submit the Modelo 1 IMT declaration. Only after submission are the payment documents for IMT and Stamp Duty generated.
Can I handle everything online?
In general, yes. The Tax Authority points to the Finance Portal as the main route. There is also the e-balcão route, with the completed and signed declaration, and filing at a Tax Office with prior appointment.
When do I have to pay IMT and Stamp Duty?
As a rule, on the day the payment documents are generated or on the next working day, but always before the purchase is completed.
Do I still need Modelo 1 IMT if an exemption applies?
In many cases, yes. The declaration is precisely the step through which the exemption is claimed and the settlement is handled by the Tax Authority.
Official sources consulted: the Portuguese Tax Authority leaflet Rights and obligations when acquiring property, the gov.pt page on IMT and the IMT forms area.