Portugal’s 2026 property taxes: the IMT transfer-tax tables (formula IMT = value × marginal rate − parcela a abater), the IMI municipal rates, the AIMI levy and stamp duty — each figure set by the CIMT (Art. 17.º, updated by OE2026), the CIMI or the Código do Imposto do Selo, dated and linked to its primary source.
This dataset — live status
| Property value (mainland) | Marginal rate / abatement | Legal basis |
|---|---|---|
| Up to €106,346 | 0% (exempt)VerifiedIMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Own permanent home (HPP). | CIMT Art. 17.º Tabela I (OE2026) |
| €106,346 to €145,470 | 2% marginal rate (parcela a abater €2,126.92)VerifiedOwn permanent home (HPP), mainland. | CIMT Art. 17.º Tabela I (OE2026) |
| €145,470 to €198,347 | 5% marginal rate (parcela a abater €6,491.02)VerifiedOwn permanent home (HPP), mainland. | CIMT Art. 17.º Tabela I (OE2026) |
| €198,347 to €330,539 | 7% marginal rate (parcela a abater €10,457.96)VerifiedOwn permanent home (HPP), mainland. | CIMT Art. 17.º Tabela I (OE2026) |
| €330,539 to €660,982 | 8% marginal rate (parcela a abater €13,763.35)VerifiedOwn permanent home (HPP), mainland. | CIMT Art. 17.º Tabela I (OE2026) |
| €660,982 to €1,150,853 | 6% flat rate (single rate on the whole value, no abatement)VerifiedOwn permanent home (HPP), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela I (OE2026) |
| Over €1,150,853 | 7.5% flat rate (single rate on the whole value, no abatement)VerifiedOwn permanent home (HPP), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela I (OE2026) |
| Property value (mainland) | Marginal rate / abatement | Legal basis |
|---|---|---|
| Up to €330,539 | 0% (exempt)VerifiedIMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Own permanent home bought by young buyers up to 35 years old (IMT Jovem). | CIMT Art. 17.º Tabela II — IMT Jovem (OE2026) |
| €330,539 to €660,982 | 8% marginal rate (parcela a abater €26,443.12)VerifiedHPP, young buyers up to 35 (IMT Jovem), mainland. | CIMT Art. 17.º Tabela II — IMT Jovem (OE2026) |
| €660,982 to €1,150,853 | 6% flat rate (single rate on the whole value, no abatement)VerifiedHPP, young buyers up to 35 (IMT Jovem), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela II — IMT Jovem (OE2026) |
| Over €1,150,853 | 7.5% flat rate (single rate on the whole value, no abatement)VerifiedHPP, young buyers up to 35 (IMT Jovem), mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela II — IMT Jovem (OE2026) |
| Property value (mainland) | Marginal rate / abatement | Legal basis |
|---|---|---|
| Up to €106,346 | 1% marginal rateVerifiedIMT = property value × marginal rate − parcela a abater (abatement). Mainland (continente) 2026 table. Secondary residence / other housing. | CIMT Art. 17.º Tabela III (OE2026) |
| €106,346 to €145,470 | 2% marginal rate (parcela a abater €1,063.46)VerifiedSecondary residence / other housing, mainland. | CIMT Art. 17.º Tabela III (OE2026) |
| €145,470 to €198,347 | 5% marginal rate (parcela a abater €5,427.56)VerifiedSecondary residence / other housing, mainland. | CIMT Art. 17.º Tabela III (OE2026) |
| €198,347 to €330,539 | 7% marginal rate (parcela a abater €9,394.50)VerifiedSecondary residence / other housing, mainland. | CIMT Art. 17.º Tabela III (OE2026) |
| €330,539 to €633,931 | 8% marginal rate (parcela a abater €12,699.89)VerifiedSecondary residence / other housing, mainland. | CIMT Art. 17.º Tabela III (OE2026) |
| €633,931 to €1,150,853 | 6% flat rate (single rate on the whole value, no abatement)VerifiedSecondary residence / other housing, mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela III (OE2026) |
| Over €1,150,853 | 7.5% flat rate (single rate on the whole value, no abatement)VerifiedSecondary residence / other housing, mainland. A single (taxa única) rate applies to the whole value — no parcela a abater. | CIMT Art. 17.º Tabela III (OE2026) |
| Property / buyer type | Rate | Legal basis |
|---|---|---|
| Rural property (prédios rústicos) | 5% flat rateVerified | CIMT Art. 17.º |
| Other urban property (non-housing) & other acquisitions | 6.5% flat rateVerified | CIMT Art. 17.º |
| Buyer domiciled in a blacklisted jurisdiction | 10% flat rate (no exemptions or reductions apply)VerifiedWhere the buyer is resident/domiciled in a country, territory or region with a clearly more favourable tax regime (blacklist), the 10% rate applies and no IMT exemptions or reductions are available. | CIMT Art. 17.º n.º 4 |
| Rule | Rate / condition | Legal basis |
|---|---|---|
| IMT — non-resident acquirer of urban residential property | 7.5% flat rate, always, with no exemption or reduction (unless one of the three carve-outs below applies)VerifiedDL 97/2026, de 20 de maio, added CIMT Art. 17.º n.º 10. The 7.5% applies whenever the acquirer is NOT tax-resident in Portugal and the urban property (or autonomous fraction) is destined exclusively for habitation. It replaces the progressive Tabela I/III rates for that acquirer. Based on tax residency (IRS Art. 16.º), not nationality — EU and non-EU treated the same. | CIMT Art. 17.º n.º 10 (DL 97/2026) |
| Carve-out (a) — acquirer already tax-resident in Portugal | The 7.5% does NOT apply where the acquirer was already tax-resident in Portugal (IRS Art. 16.º) — the normal progressive rates apply insteadVerified | CIMT Art. 17.º n.º 10 al. a) (DL 97/2026) |
| Carve-out (b) — acquirer becomes tax-resident within 2 years | The 7.5% is refunded down to the normal rates where the acquirer becomes tax-resident in Portugal (IRS Art. 16.º) within 2 years of the acquisition dateVerifiedThe 7.5% is paid upfront at the deed; the difference is annulled/refunded on request once residency is established within 2 years. | CIMT Art. 17.º n.º 10 al. b) + n.º 11 (DL 97/2026) |
| Carve-out (c) — moderate-rent long-term letting | The 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 yearsVerified | CIMT Art. 17.º n.º 10 al. c) + n.º 11 (DL 97/2026) |
| Refund mechanism — annulment of the difference | 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.VerifiedThe 7.5% is always paid in full at completion; the buyer reclaims the difference afterwards, so budget the full amount upfront regardless of plans. | CIMT Art. 17.º n.º 11 e n.º 12 (DL 97/2026) |
| Moderate-rent cap (carve-out c) | €2,300 / month (2026) = 2.5 × the minimum monthly wage (RMMG €920)VerifiedThe moderate-rent ceiling that unlocks carve-out (c) is set at 2.5 × the RMMG. With the 2026 RMMG of €920, that is €2,300/month; it moves with the minimum wage. | DL 97/2026 Art. 2.º n.º 2 al. a) |
| Scope of the non-resident 7.5% | 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.VerifiedDistinct 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). | CIMT Art. 17.º n.º 10 (DL 97/2026) |
| Item | Rate / rule | Legal basis |
|---|---|---|
| IMI — urban property | 0.3% to 0.45% (each municipality sets its own rate annually)VerifiedAnnual tax on the taxable patrimonial value (VPT). The exact rate within the 0.3%–0.45% band is fixed each year by the municipality (câmara municipal). | CIMI Art. 112.º |
| IMI — rural property | 0.8%Verified | CIMI Art. 112.º |
| IMI — vacant / ruined urban property (>1 year) | The applicable urban rate can be increased up to three times (triplicado)VerifiedFor urban buildings vacant for more than one year, or in ruin, the municipal rate can be increased (agravamento) by up to a factor of three. | CIMI Art. 112.º |
| IMI — payment periods (instalments) | IMI is paid in one instalment (May) when the annual amount is up to €100; in two (May and November) from €100.01 to €500; and in three (May, August and November) above €500.Verified | CIMI Art. 120.º |
| IMI — payment by direct debit (débito direto) | IMI can be paid automatically by SEPA direct debit. Adhesion is free and made in the Portal das Finanças (or at a Serviço de Finanças), per tax, with an optional maximum authorised amount and a validity end-date. It requires a SEPA-area IBAN confirmed in the taxpayer’s AT cadastro (Situação Fiscal Integrada — Informação Cadastral — IBAN); the adhesion completes only once the bank account is confirmed.VerifiedThe confirmed-IBAN requirement is the practical gatekeeper: if the account is not yet confirmed in the taxpayer’s cadastro, the direct-debit adhesion cannot complete. | — |
| IMI familiar — fixed municipal deduction by dependents | €30 (1 dependent) · €70 (2 dependents) · €140 (3 or more dependents)VerifiedA fixed deduction (dedução fixa) from the IMI on the owner’s own permanent home, by the number of dependents in the household (per the IRS Code). It is optional: each municipality decides, by municipal-assembly deliberation, whether to apply it and must notify the AT by 31 December of the tax year; where adopted, the AT applies it automatically. | CIMI Art. 112.º-A |
| IMI — property held by an entity in a blacklisted jurisdiction | 7.5% flat rate (single aggravated rate, no municipal margin)VerifiedWhere the property is owned by an entity domiciled in a country, territory or region with a clearly more favourable tax regime (the blacklist fixed by Portaria n.º 150/2004), the annual IMI rate is an aggravated 7.5% on the VPT — distinct from the ordinary 0.3%–0.45% urban band. Per AT doctrine "entity" here also catches individuals domiciled in a listed territory. Do not confuse with the separate 10% IMT aggravation for a blacklisted buyer (see imt-flat-blacklist). | CIMI Art. 112.º n.º 4; Portaria n.º 150/2004 (lista de países / territórios com regime fiscal privilegiado) |
| Item | Allowance / rate | Legal basis |
|---|---|---|
| AIMI — per-taxpayer allowance (dedução) | €600,000 per taxpayer (individuals and undivided inheritances). Married / união de facto couples may opt for joint taxation, which doubles the threshold to a €1,200,000 deduction.VerifiedThe allowance is deducted from the sum of the VPT of residential property and building land before AIMI rates apply. | CIMI Arts. 135.º-A a 135.º-K |
| AIMI — companies (legal persons) | 0.4% on the aggregate VPTVerified | CIMI Art. 135.º-F |
| AIMI — individuals (base rate) | 0.7% on the aggregate VPT exceeding the allowanceVerifiedApplies to the portion above the €600,000 (or €1,200,000 joint) allowance. | CIMI Art. 135.º-F |
| AIMI — individuals, marginal rate €1,000,000 to €2,000,000 | 1% on the part of the aggregate VPT between €1,000,000 and €2,000,000VerifiedMarginal AIMI rate applied to the value in this band (after the allowance). | CIMI Art. 135.º-F |
| AIMI — individuals, marginal rate over €2,000,000 | 1.5% on the part of the aggregate VPT above €2,000,000VerifiedMarginal AIMI rate applied to the value in this band. | CIMI Art. 135.º-F |
| Item | Rate | Legal basis |
|---|---|---|
| Stamp duty — onerous acquisition of real estate (Verba 1.1) | 0.8% on the same taxable base as IMT (declared value or VPT, whichever is higher)VerifiedCharged on every onerous property transfer, on top of IMT. | CIS, TGIS Verba 1.1 |
| Stamp duty — gratuitous transfers: inheritance & gifts (Verba 1.2) | 10% on gratuitous transfers (inheritance / gifts). Spouse / união de facto, descendants and ascendants are EXEMPT.VerifiedThe 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. | CIS, TGIS Verba 1.2; CIS Art. 6.º (exemption) |
| Stamp duty — credit use, under 1 year (Verba 17.1) | 0.04% per month on the credit usedVerifiedCredit with a term of less than one year: 0.04% per month on the outstanding amount. | CIS, TGIS Verba 17.1 |
| Stamp duty — credit use, 1 year or more (Verba 17.1) | 0.50% on the credit usedVerifiedCredit with a term of one year or more. | CIS, TGIS Verba 17.1 |
| Stamp duty — credit use, 5 years or more (Verba 17.1) | 0.60% on the credit usedVerifiedCredit with a term of five years or more. | CIS, TGIS Verba 17.1 |
| Stamp duty — revolving credit / overdraft (Verba 17.1) | 0.04% on the monthly average of the credit usedVerifiedRevolving credit, current-account overdraft and similar: 0.04% on the monthly average balance. | CIS, TGIS Verba 17.1 |