المصدر الرسمي وراء 7 حقيقة موثّقة في سجل بيانات GrowIN.
| الحقيقة | القيمة | موثّق |
|---|---|---|
| IMT — non-resident acquirer of urban residential property | 7.5% flat rate, always, with no exemption or reduction (unless one of the three carve-outs below applies) | |
| Carve-out (a) — acquirer already tax-resident in Portugal | 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 | |
| Carve-out (b) — acquirer becomes tax-resident within 2 years | 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 | |
| Carve-out (c) — moderate-rent long-term letting | 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 | |
| Refund mechanism — annulment of the difference | 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. | |
| Moderate-rent cap (carve-out c) | €2,300 / month (2026) = 2.5 × the minimum monthly wage (RMMG €920) | |
| Scope of the non-resident 7.5% | 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. |
