50% of the gain is included in taxable income and taxed at the Art. 68.º marginal rates; a full exemption applies on reinvestment of a main-home (own-home) sale●Verified ·
Issuing authority
Diário da República — Código do IRS (texto consolidado)
Legal instrument
CIRS Art. 43.º n.º 2; Art. 10.º n.º 5
Last verified
Review cadence
quarterly
Change history
Initial capture50% of the gain is included in taxable income and taxed at the Art. 68.º marginal rates; a full exemption applies on reinvestment of a main-home (own-home) sale
No further changes recorded yet — unchanged since it was first captured.
