10% on gratuitous transfers (inheritance / gifts). Spouse / união de facto, descendants and ascendants are EXEMPT.●Verified ·
Unit
%
Issuing authority
Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)
Legal instrument
CIS, TGIS Verba 1.2; CIS Art. 6.º (exemption)
Last verified
Review cadence
quarterly
Notes
The 10% applies to gratuitous transfers of assets, but transfers to a spouse/união de facto partner, descendants (children, grandchildren) and ascendants (parents, grandparents) are exempt under CIS Art. 6.º.
Change history
Initial capture10% on gratuitous transfers (inheritance / gifts). Spouse / união de facto, descendants and ascendants are EXEMPT.
No further changes recorded yet — unchanged since it was first captured.
