Portugal Property Taxes: IMT and Stamp Duty (2026)
The real closing costs when buying a home in Portugal: progressive IMT brackets, exemptions, and realistic purchase budget calculators.
Verified · October 2026
| IMT (Municipal Property Transfer Tax) | Progressive, up to 7.5% (flat 10% for offshore entities) |
|---|---|
| Imposto de Selo (Stamp Duty) | Flat 0.8% on price or fiscal value (VPT) |
| Notary & registration fees | Approximately €800–€1,200 |
| Typical closing budget | 6–9% on top of the agreed purchase price |
Core Taxes at Purchase
- IMT (Municipal Property Transfer Tax): Progressive scale up to 7.5% (or flat 10% for offshore entities). The primary tax payable before deed signing.
- Imposto de Selo (Stamp Duty): Flat 0.8% on the declared purchase price or fiscal value (VPT), whichever is higher.
- Notary & Registration Fees: Approximately €800–€1,200.
Youth Exemption (Under-35 Rule)
First-time buyers aged 35 or under are fully exempt from IMT and Stamp Duty on primary residences valued up to €316,772, with partial relief up to €633,453.
Typical Closing Budget
Budget between 6% and 9% on top of the agreed purchase price for total transaction closing costs.
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