Canonical value
0.8% on the same taxable base as IMT (declared value or VPT, whichever is higher)●Verified ·
- Unit
- %
- Issuing authority
- Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)
- Legal instrument
- CIS, TGIS Verba 1.1
- Last verified
- Review cadence
- quarterly
- Notes
- Charged on every onerous property transfer, on top of IMT.
Change history
- Initial capture0.8% on the same taxable base as IMT (declared value or VPT, whichever is higher)
No further changes recorded yet — unchanged since it was first captured.
