{
  "slug": "property-tax",
  "title": "Property Tax (IMT · IMI · AIMI · Stamp Duty)",
  "description": "Portugal’s 2026 property taxes: the IMT transfer-tax tables (own home, IMT Jovem and secondary housing, plus the rural / other-urban / blacklist flat rates), the IMI municipal tax, the AIMI wealth levy and the stamp duty on acquisition, inheritance/gifts and credit — each figure dated and sourced to the CIMT, CIMI and Código do Imposto do Selo (updated by OE2026).",
  "lastVerified": "2026-08-28",
  "url": "https://www.growinportugal.com/data/property-tax",
  "sections": [
    {
      "id": "imt-hpp",
      "heading": "IMT Tabela I — Own Permanent Home (CIMT Art. 17.º)",
      "facts": [
        {
          "id": "imt-hpp-1",
          "label": "Up to €106,346",
          "value": "0% (exempt)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "IMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Own permanent home (HPP)."
        },
        {
          "id": "imt-hpp-2",
          "label": "€106,346 to €145,470",
          "value": "2% marginal rate (parcela a abater €2,126.92)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland."
        },
        {
          "id": "imt-hpp-3",
          "label": "€145,470 to €198,347",
          "value": "5% marginal rate (parcela a abater €6,491.02)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland."
        },
        {
          "id": "imt-hpp-4",
          "label": "€198,347 to €330,539",
          "value": "7% marginal rate (parcela a abater €10,457.96)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland."
        },
        {
          "id": "imt-hpp-5",
          "label": "€330,539 to €660,982",
          "value": "8% marginal rate (parcela a abater €13,763.35)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland."
        },
        {
          "id": "imt-hpp-6",
          "label": "€660,982 to €1,150,853",
          "value": "6% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        },
        {
          "id": "imt-hpp-7",
          "label": "Over €1,150,853",
          "value": "7.5% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela I (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Own permanent home (HPP), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        }
      ]
    },
    {
      "id": "imt-young",
      "heading": "IMT Tabela II — Young Buyers ≤35 / IMT Jovem (CIMT Art. 17.º)",
      "facts": [
        {
          "id": "imt-young-1",
          "label": "Up to €330,539",
          "value": "0% (exempt)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela II — IMT Jovem (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "IMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Own permanent home bought by young buyers up to 35 years old (IMT Jovem)."
        },
        {
          "id": "imt-young-2",
          "label": "€330,539 to €660,982",
          "value": "8% marginal rate (parcela a abater €26,443.12)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela II — IMT Jovem (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "HPP, young buyers up to 35 (IMT Jovem), mainland."
        },
        {
          "id": "imt-young-3",
          "label": "€660,982 to €1,150,853",
          "value": "6% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela II — IMT Jovem (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "HPP, young buyers up to 35 (IMT Jovem), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        },
        {
          "id": "imt-young-4",
          "label": "Over €1,150,853",
          "value": "7.5% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela II — IMT Jovem (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "HPP, young buyers up to 35 (IMT Jovem), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        }
      ]
    },
    {
      "id": "imt-secondary",
      "heading": "IMT Tabela III — Secondary / Other Housing (CIMT Art. 17.º)",
      "facts": [
        {
          "id": "imt-secondary-1",
          "label": "Up to €106,346",
          "value": "1% marginal rate",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "IMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Secondary residence / other housing."
        },
        {
          "id": "imt-secondary-2",
          "label": "€106,346 to €145,470",
          "value": "2% marginal rate (parcela a abater €1,063.46)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland."
        },
        {
          "id": "imt-secondary-3",
          "label": "€145,470 to €198,347",
          "value": "5% marginal rate (parcela a abater €5,427.56)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland."
        },
        {
          "id": "imt-secondary-4",
          "label": "€198,347 to €330,539",
          "value": "7% marginal rate (parcela a abater €9,394.50)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland."
        },
        {
          "id": "imt-secondary-5",
          "label": "€330,539 to €633,931",
          "value": "8% marginal rate (parcela a abater €12,699.89)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland."
        },
        {
          "id": "imt-secondary-6",
          "label": "€633,931 to €1,150,853",
          "value": "6% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        },
        {
          "id": "imt-secondary-7",
          "label": "Over €1,150,853",
          "value": "7.5% flat rate (single rate on the whole value, no abatement)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º Tabela III (OE2026)",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40129_2026.pdf",
          "sourceName": "Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Secondary residence / other housing, mainland. A single (taxa única) rate applies to the whole value — no parcela a abater."
        }
      ]
    },
    {
      "id": "imt-flat",
      "heading": "IMT Flat Rates (CIMT Art. 17.º)",
      "facts": [
        {
          "id": "imt-flat-rural",
          "label": "Rural property (prédios rústicos)",
          "value": "5% flat rate",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMT (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "imt-flat-other-urban",
          "label": "Other urban property (non-housing) & other acquisitions",
          "value": "6.5% flat rate",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMT (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "imt-flat-blacklist",
          "label": "Buyer domiciled in a blacklisted jurisdiction",
          "value": "10% flat rate (no exemptions or reductions apply)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º n.º 4",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMT (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Where the buyer is resident/domiciled in a country, territory or region with a clearly more favourable tax regime (blacklist), the 10% rate applies and no IMT exemptions or reductions are available."
        }
      ]
    },
    {
      "id": "imt-non-resident",
      "heading": "IMT — Non-Resident 7.5% Flat Rate (CIMT Art. 17.º n.º 10–12, DL 97/2026)",
      "facts": [
        {
          "id": "imt-nonresident-flat",
          "label": "IMT — non-resident acquirer of urban residential property",
          "value": "7.5% flat rate, always, with no exemption or reduction (unless one of the three carve-outs below applies)",
          "unit": "%",
          "legalRef": "CIMT Art. 17.º n.º 10 (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "DL 97/2026, de 20 de maio, added CIMT Art. 17.º n.º 10. The 7.5% applies whenever the acquirer is NOT tax-resident in Portugal and the urban property (or autonomous fraction) is destined exclusively for habitation. It replaces the progressive Tabela I/III rates for that acquirer. Based on tax residency (IRS Art. 16.º), not nationality — EU and non-EU treated the same."
        },
        {
          "id": "imt-nonresident-exception-already-resident",
          "label": "Carve-out (a) — acquirer already tax-resident in Portugal",
          "value": "The 7.5% does NOT apply where the acquirer was already tax-resident in Portugal (IRS Art. 16.º) — the normal progressive rates apply instead",
          "unit": "rule",
          "legalRef": "CIMT Art. 17.º n.º 10 al. a) (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "imt-nonresident-exception-becomes-resident",
          "label": "Carve-out (b) — acquirer becomes tax-resident within 2 years",
          "value": "The 7.5% is refunded down to the normal rates where the acquirer becomes tax-resident in Portugal (IRS Art. 16.º) within 2 years of the acquisition date",
          "unit": "rule",
          "legalRef": "CIMT Art. 17.º n.º 10 al. b) + n.º 11 (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The 7.5% is paid upfront at the deed; the difference is annulled/refunded on request once residency is established within 2 years."
        },
        {
          "id": "imt-nonresident-exception-moderate-rent",
          "label": "Carve-out (c) — moderate-rent long-term letting",
          "value": "The 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 years",
          "unit": "rule",
          "legalRef": "CIMT Art. 17.º n.º 10 al. c) + n.º 11 (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "imt-nonresident-refund-mechanism",
          "label": "Refund mechanism — annulment of the difference",
          "value": "Where carve-out (b) or (c) occurs, the Tax Authority (AT) annuls, on request, the difference between the 7.5% paid and the normal Art. 17.º n.º 1 progressive rates. The request must be filed within 6 months of becoming resident / signing the lease.",
          "unit": "rule",
          "legalRef": "CIMT Art. 17.º n.º 11 e n.º 12 (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The 7.5% is always paid in full at completion; the buyer reclaims the difference afterwards, so budget the full amount upfront regardless of plans."
        },
        {
          "id": "imt-nonresident-moderate-rent-cap",
          "label": "Moderate-rent cap (carve-out c)",
          "value": "€2,300 / month (2026) = 2.5 × the minimum monthly wage (RMMG €920)",
          "unit": "EUR",
          "legalRef": "DL 97/2026 Art. 2.º n.º 2 al. a)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The moderate-rent ceiling that unlocks carve-out (c) is set at 2.5 × the RMMG. With the 2026 RMMG of €920, that is €2,300/month; it moves with the minimum wage."
        },
        {
          "id": "imt-nonresident-scope",
          "label": "Scope of the non-resident 7.5%",
          "value": "Urban RESIDENTIAL property only (not land, commercial or rural). Residency-based (IRS Art. 16.º), not nationality-based — EU and non-EU buyers treated the same.",
          "unit": "rule",
          "legalRef": "CIMT Art. 17.º n.º 10 (DL 97/2026)",
          "source": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227",
          "sourceName": "Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Distinct from the separate 10% agravamento that DL 97/2026 also created when a property bought at the own-permanent-home (HPP) reduced rate is not actually assigned to HPP within the required period (an anti-abuse rule)."
        }
      ]
    },
    {
      "id": "imi",
      "heading": "IMI — Annual Municipal Property Tax (CIMI Art. 112.º)",
      "facts": [
        {
          "id": "imi-urban",
          "label": "IMI — urban property",
          "value": "0.3% to 0.45% (each municipality sets its own rate annually)",
          "unit": "%",
          "legalRef": "CIMI Art. 112.º",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Annual tax on the taxable patrimonial value (VPT). The exact rate within the 0.3%–0.45% band is fixed each year by the municipality (câmara municipal)."
        },
        {
          "id": "imi-rural",
          "label": "IMI — rural property",
          "value": "0.8%",
          "unit": "%",
          "legalRef": "CIMI Art. 112.º",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "imi-vacant",
          "label": "IMI — vacant / ruined urban property (>1 year)",
          "value": "The applicable urban rate can be increased up to three times (triplicado)",
          "unit": "%",
          "legalRef": "CIMI Art. 112.º",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "For urban buildings vacant for more than one year, or in ruin, the municipal rate can be increased (agravamento) by up to a factor of three."
        },
        {
          "id": "imi-familiar",
          "label": "IMI familiar — fixed municipal deduction by dependents",
          "value": "€30 (1 dependent) · €70 (2 dependents) · €140 (3 or more dependents)",
          "unit": "EUR",
          "legalRef": "CIMI Art. 112.º-A",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cimi/Pages/cimi112a.aspx",
          "sourceName": "Autoridade Tributária — Portal das Finanças (Código do IMI)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "A fixed deduction (dedução fixa) from the IMI on the owner’s own permanent home, by the number of dependents in the household (per the IRS Code). It is optional: each municipality decides, by municipal-assembly deliberation, whether to apply it and must notify the AT by 31 December of the tax year; where adopted, the AT applies it automatically."
        }
      ]
    },
    {
      "id": "aimi",
      "heading": "AIMI — Additional to IMI (CIMI Arts. 135.º-A ff.)",
      "facts": [
        {
          "id": "aimi-allowance",
          "label": "AIMI — per-taxpayer allowance (dedução)",
          "value": "€600,000 per taxpayer (individuals and undivided inheritances). Married / união de facto couples may opt for joint taxation, which doubles the threshold to a €1,200,000 deduction.",
          "unit": "EUR",
          "legalRef": "CIMI Arts. 135.º-A a 135.º-K",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The allowance is deducted from the sum of the VPT of residential property and building land before AIMI rates apply."
        },
        {
          "id": "aimi-companies",
          "label": "AIMI — companies (legal persons)",
          "value": "0.4% on the aggregate VPT",
          "unit": "%",
          "legalRef": "CIMI Art. 135.º-F",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "aimi-individuals",
          "label": "AIMI — individuals (base rate)",
          "value": "0.7% on the aggregate VPT exceeding the allowance",
          "unit": "%",
          "legalRef": "CIMI Art. 135.º-F",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Applies to the portion above the €600,000 (or €1,200,000 joint) allowance."
        },
        {
          "id": "aimi-individuals-1m",
          "label": "AIMI — individuals, marginal rate €1,000,000 to €2,000,000",
          "value": "1% on the part of the aggregate VPT between €1,000,000 and €2,000,000",
          "unit": "%",
          "legalRef": "CIMI Art. 135.º-F",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Marginal AIMI rate applied to the value in this band (after the allowance)."
        },
        {
          "id": "aimi-individuals-2m",
          "label": "AIMI — individuals, marginal rate over €2,000,000",
          "value": "1.5% on the part of the aggregate VPT above €2,000,000",
          "unit": "%",
          "legalRef": "CIMI Art. 135.º-F",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/2003-34499575",
          "sourceName": "Diário da República — Código do IMI (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Marginal AIMI rate applied to the value in this band."
        }
      ]
    },
    {
      "id": "stamp-duty",
      "heading": "Stamp Duty — Imposto do Selo (CIS / TGIS)",
      "facts": [
        {
          "id": "stamp-verba-1-1",
          "label": "Stamp duty — onerous acquisition of real estate (Verba 1.1)",
          "value": "0.8% on the same taxable base as IMT (declared value or VPT, whichever is higher)",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 1.1",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Charged on every onerous property transfer, on top of IMT."
        },
        {
          "id": "stamp-verba-1-2",
          "label": "Stamp duty — gratuitous transfers: inheritance & gifts (Verba 1.2)",
          "value": "10% on gratuitous transfers (inheritance / gifts). Spouse / união de facto, descendants and ascendants are EXEMPT.",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 1.2; CIS Art. 6.º (exemption)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The 10% applies to gratuitous transfers of assets, but transfers to a spouse/união de facto partner, descendants (children, grandchildren) and ascendants (parents, grandparents) are exempt under CIS Art. 6.º."
        },
        {
          "id": "stamp-verba-17-1-short",
          "label": "Stamp duty — credit use, under 1 year (Verba 17.1)",
          "value": "0.04% per month on the credit used",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 17.1",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Credit with a term of less than one year: 0.04% per month on the outstanding amount."
        },
        {
          "id": "stamp-verba-17-1-1yr",
          "label": "Stamp duty — credit use, 1 year or more (Verba 17.1)",
          "value": "0.50% on the credit used",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 17.1",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Credit with a term of one year or more."
        },
        {
          "id": "stamp-verba-17-1-5yr",
          "label": "Stamp duty — credit use, 5 years or more (Verba 17.1)",
          "value": "0.60% on the credit used",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 17.1",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Credit with a term of five years or more."
        },
        {
          "id": "stamp-verba-17-1-revolving",
          "label": "Stamp duty — revolving credit / overdraft (Verba 17.1)",
          "value": "0.04% on the monthly average of the credit used",
          "unit": "%",
          "legalRef": "CIS, TGIS Verba 17.1",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1999-34540175-206142127",
          "sourceName": "Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Revolving credit, current-account overdraft and similar: 0.04% on the monthly average balance."
        }
      ]
    }
  ]
}