Canonical value
6% flat rate (single rate on the whole value, no abatement)●Verified ·
- Unit
- %
- Issuing authority
- Autoridade Tributária — Ofício-Circulado n.º 40129/2026 (tabelas IMT 2026)
- Legal instrument
- CIMT Art. 17.º Tabela III (OE2026)
- Last verified
- Review cadence
- quarterly
- Notes
- Secondary residence / other housing, mainland. A single (taxa única) rate applies to the whole value — no parcela a abater.
Change history
- Initial capture6% flat rate (single rate on the whole value, no abatement)
No further changes recorded yet — unchanged since it was first captured.
