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.●Verified ·
Unit
rule
Issuing authority
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
Legal instrument
CIMT Art. 17.º n.º 11 e n.º 12 (DL 97/2026)
Last verified
Review cadence
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.
Change history
Initial captureWhere 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.
No further changes recorded yet — unchanged since it was first captured.
