Before completion

Compare the agreed price with the tax property value (VPT) shown in the property tax record. The estimate uses the higher value. The applicable regime also depends on location, property use and each buyer's circumstances.

IMT is calculated using the table applicable to the purchase. In progressive bands, the taxable value is multiplied by the rate and the specified deduction is subtracted. Flat-rate bands apply the percentage to the whole value. Acquisition Stamp Duty is 0.8%, before any applicable deductions. Payment documents must be arranged before completion.

IMT Jovem depends on age at completion and the conditions declared by each buyer. A buyer aged 35 can still qualify; someone turning 36 before the transfer no longer meets the age condition. First purchase for a main permanent residence, independent IRS status and the absence of residential ownership or partial rights at purchase and in the preceding three years are assessed individually.

In 2026, full exemption covers taxable values up to €330,539 on the mainland and €413,174 in the autonomous regions. Up to €660,982 and €826,228 respectively, IMT Jovem is calculated on the amount above the exempt threshold. Above those bands, the statutory flat rates apply. Stamp Duty has the corresponding statutory deduction.

One buyer may qualify while the other does not. The calculation uses the whole property's value to determine the tax, then applies each buyer's share. For a purchase forming the couple's jointly owned marital property, enter 50% for each person.

The purpose determines the table. A second home or rental property uses the other residential property table. Other urban properties, such as shops and separately registered garages, have an IMT rate of 6.5%; rural property, 5%. IMT Jovem applies exclusively to a main permanent residence.

A specific regime applies to the first purchase of controlled-cost housing for a main permanent residence. Its application requires confirmation of the property's status, the buyer's conditions and the municipal decision. A low price alone is not sufficient. Select this option only when that status has been confirmed.

The result includes purchase taxes, excluding loan costs, registration and completion fees. Exchanges, purchases of partial rights and other special regimes need separate assessment. Any later refunds for non-residents are excluded. Confirm the final assessment with the Portuguese Tax Authority.