Portugal IMT and Stamp Duty Calculator 2026
Enter the price and the use of the property to estimate the purchase taxes. The calculation uses the Portuguese Tax Authority practical tables in force since 1 January 2026 and includes the 7.5% rate for non-residents.
Progressive table10,542.04 €
Estimate for individuals. It does not replace the assessment issued by the Portuguese Tax Authority.
IMT table 2026: permanent own home (mainland)
| Value (€) | Rate | Deduction (€) |
|---|---|---|
| ≤ 106 346 | 0% | — |
| 106 346 – 145 470 | 2% | 2 126,92 |
| 145 470 – 198 347 | 5% | 6 491,02 |
| 198 347 – 330 539 | 7% | 10 457,96 |
| 330 539 – 660 982 | 8% | 13 763,35 |
| 660 982 – 1 150 853 | 6% | — |
| > 1 150 853 | 7,5% | — |
Tax = value × rate − deduction. Above €660,982 a single rate applies to the whole value.
Frequently asked questions
What value is IMT calculated on?
On the higher of the contract price and the tax value of the property, the valor patrimonial tributário (Art. 12 of the IMT Code). Stamp duty of 0.8% is due on the acquisition value.
How much does a non-resident buyer pay?
Since May 2026 the rate is 7.5% of the whole value on the purchase of housing, with no exemption or reduction (Art. 17(10)). It does not apply to a buyer already treated as a tax resident. A buyer who becomes resident within two years, or rents the home on the legal terms, can claim back the difference within six months.
Who qualifies for IMT Jovem?
Buyers aged 35 or under on the purchase date who are not dependants for IRS in that year and did not own residential property on that date or in the previous three years. The first permanent own home is exempt up to €330,539 and pays 8% on the excess up to €660,982. For a couple the test applies to each spouse in equal parts; the calculator assumes one buyer.
Are the amounts different in the Azores and Madeira?
Yes. The housing bracket limits carry a 1.25 coefficient (Law 21/90). The rates are the same. The calculator uses tables IV to VI of Ofício Circulado 40129/2026.
Is the result final?
No. It is an estimate for individuals. The amount due is the one assessed by the Portuguese Tax Authority.