10% flat rate (no exemptions or reductions apply)●Verified ·
Unit
%
Issuing authority
Diário da República — Código do IMT (texto consolidado)
Legal instrument
CIMT Art. 17.º n.º 4
Last verified
Review cadence
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.
Change history
Initial capture10% flat rate (no exemptions or reductions apply)
No further changes recorded yet — unchanged since it was first captured.
