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IMT calculator Portugal
Estimate property transfer tax (IMT) and stamp duty for 2026 — including the new 7.5% rate for non-residents.
Estimated purchase taxes
€33,200
- IMT
- €30,000
- Stamp duty (0.8%)
- €3,200
- Effective rate
- 8.30%
Indicative estimate based on the 2026 IMT tables (AT n.º 40129/2026). Excludes notary, registration and bank costs.
Full mortgage simulationHow IMT works in Portugal
IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the tax paid by the buyer on any property purchase in Portugal. It is calculated on the higher of the purchase price and the tax value of the property, and is paid before the deed together with 0.8% stamp duty.
For Portuguese tax residents the rate is progressive, and lower for a permanent home than for a second home. Since 2026, buyers who are not tax residents in Portugal pay a flat 7.5% regardless of price or use — a major change for international buyers. Read more in our guide to mortgages for non-residents.
IMT questions
How much is IMT for a non-resident buying in Portugal?+
Since 2026, buyers who are not tax residents in Portugal pay IMT at a flat 7.5% of the purchase price, whatever the value or intended use of the property. Stamp duty of 0.8% is added on top.
What is IMT Jovem?+
IMT Jovem is an exemption for Portuguese tax residents aged 35 or under buying their first primary residence. There is no IMT or stamp duty up to 330,539 €, and a reduced amount up to 660,982 €.
When is IMT paid?+
IMT and stamp duty are paid before the deed, usually a few days beforehand. The notary will not complete the purchase without proof of payment.
Can IMT be included in the mortgage?+
No. Portuguese banks lend against the property value, so IMT, stamp duty and notary costs must be covered by your own funds alongside the deposit.