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.●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 10 (DL 97/2026)
Last verified
Review cadence
quarterly
Notes
Distinct from the separate 10% agravamento that DL 97/2026 also created when a property bought at the own-permanent-home (HPP) reduced rate is not actually assigned to HPP within the required period (an anti-abuse rule).
Change history
Initial captureUrban 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.
No further changes recorded yet — unchanged since it was first captured.
