IMT — non-resident acquirer of urban residential property
Verified
FACT ID · imt-nonresident-flat
Canonical value
7.5% flat rate, always, with no exemption or reduction (unless one of the three carve-outs below applies)●Verified ·
Unit
%
Issuing authority
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
Legal instrument
CIMT Art. 17.º n.º 10 (DL 97/2026)
Last verified
Review cadence
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.
Change history
Initial capture7.5% flat rate, always, with no exemption or reduction (unless one of the three carve-outs below applies)
No further changes recorded yet — unchanged since it was first captured.
