IMT calculator 2026
Rates checked: Nov 9, 2026
IMT is the tax a buyer pays when a home in Portugal changes hands, on top of 0.8% stamp duty. Enter the price and who is buying to see both, worked out with the 2026 rates.
Calculate your IMT
IMT
€37 500
Stamp duty (0.8%)
€4 000
Total tax
€41 500
Non-residents pay a flat 7.5% IMT on a home. If you become tax resident in Portugal within two years, or let the home long-term at a capped rent, you can claim back the difference.
An estimate based on the 2026 IMT rates, for guidance only. It is not tax advice: your lawyer confirms the amount due.
IMT rates in 2026
Up to the fifth band, each rate applies only to the part of the price inside that band. Above it, one rate applies to the whole price.
| Price | IMT rate |
|---|---|
| Up to €106 346 | 0% of the whole price |
| Over €106 346, up to €145 470 | 2% of the part over €106 346 |
| Over €145 470, up to €198 347 | 5% of the part over €145 470 |
| Over €198 347, up to €330 539 | 7% of the part over €198 347 |
| Over €330 539, up to €660 982 | 8% of the part over €330 539 |
| Over €660 982, up to €1 150 853 | 6% of the whole price |
| Over €1 150 853 | 7.5% of the whole price |
| Price | IMT rate |
|---|---|
| Up to €106 346 | 1% of the whole price |
| Over €106 346, up to €145 470 | 2% of the part over €106 346 |
| Over €145 470, up to €198 347 | 5% of the part over €145 470 |
| Over €198 347, up to €330 539 | 7% of the part over €198 347 |
| Over €330 539, up to €633 931 | 8% of the part over €330 539 |
| Over €633 931, up to €1 150 853 | 6% of the whole price |
| Over €1 150 853 | 7.5% of the whole price |
Non-resident buyers
Under Decreto-Lei n.º 97/2026, a buyer who is not tax resident in Portugal pays a flat 7.5% IMT on a home, at any price, with no exemption or reduction. You can ask the tax office to refund the difference if you become tax resident in Portugal within two years, or if, within six months, you let the home at a rent within the legal limits for at least 36 of the first 60 months. The claim must be made within six months of becoming resident or signing the lease.
How IMT is worked out
IMT is charged on the price in the deed or on the property's tax value (valor patrimonial tributário), whichever is higher. Up to the fifth band, the tax office splits that value in two: the top of the highest band it passes is taxed at that band's published average rate, and the rest at the next band's rate.
| Buyer | IMT | Stamp duty | Total |
|---|---|---|---|
| Resident, permanent home | €26 237 | €4 000 | €30 237 |
| Resident, second home | €27 300 | €4 000 | €31 300 |
| Non-resident | €37 500 | €4 000 | €41 500 |
- Resident, permanent home: €12 680 on the first €330 539, plus 8% of the €169 461 above it.
- Resident, second home: €13 743 on the first €330 539, plus 8% of the €169 461 above it.
- Non-resident: 7.5% of €500 000.
Stamp duty
Stamp duty of 0.8% of the price is also due on the purchase, whoever is buying. A mortgage carries its own stamp duty, which this calculator leaves out.
Questions about IMT
Who pays IMT?
The buyer. It is charged once, on the purchase.
What value is IMT charged on?
On the price in the deed or on the property's tax value (valor patrimonial tributário), whichever is higher. The calculator assumes the price is the higher of the two.
When is IMT paid?
It is assessed before the deed is signed, and must be paid on the day it is assessed or within the next 30 days. Otherwise the assessment lapses.
Do non-residents pay more IMT?
Yes. Under Decreto-Lei n.º 97/2026, a buyer who is not tax resident in Portugal pays a flat 7.5% on a home, with no exemption or reduction. The difference can be refunded if they become tax resident within two years, or let the home long-term at a capped rent.
Are there other taxes when buying?
Stamp duty of 0.8% of the price is due on the purchase. Once you own the home, IMI, the municipal property tax, is charged every year.