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Madeira buying costs calculator

Taxes and fees on top of the price in Madeira, from the rules in force on 2 November 2026. The calculator starts on one case: a 350,000 resale second home, buyer not tax-resident there who already owns a home. Change any input to see yours.

In the local currency
Tax-resident there
Purchase date 2 Nov 2026, age, first-time buyer, official value and becoming resident
Rules in force on this day
First-time buyer
Taxes use it when it is higher than the price

For Madeira, no rule depends on the property being new or owning another home, so they are not asked.

On top of the price, Portugal, Madeira

€33,800

Estimate range €32,925 to €36,750

Taxes€29,050
Fees, typical€4,750
All in€383,800
Tax set by lawTypical feeCould be up toNot confirmed yet, reason on the line

Taxes

€29,050

Fees, typical

€4,750

  • Lawyer (market rate)

    €4,375
    Estimate: €3,500 to €7,000

  • Deed and land registration (Casa Pronta)

    €375

    Casa Pronta, the registry's one-stop deed and registration: €375 for the purchase alone, €700 when a mortgage is registered in the same procedure, plus €50 for each extra property. A deed at a private notary or a lawyer's office costs more and its fee is not regulated.

    Estimate: €375 to €700Source: Ministério da Justiça: Balcão Casa Pronta, fees (updated 28 July 2026; RERN art. 27-A), checked 2 Nov 2026, official source

Read this before you budget

  • IMT and stamp duty are charged on the higher of the price and the property's tax value (VPT).
  • Every buyer is assumed to be in the same situation. Couples and co-owners are assessed one by one on their share (CIMT art. 9(4)), so a couple where only one qualifies pays a mix.
  • No official value was given, so taxes were worked out on the price. If the official value is higher, the tax is higher.

Sources and checks

Rules in force on 2 Nov 2026: Portugal (mainland) from 25 May 2026 and Madeira from 25 May 2026. Next review due 31 Dec 2026.

Lines marked as estimates are typical market figures, not quotes. The total uses the typical figure; the range adds up the low and the high ends.

Quick facts (2026)

Taxes in the rules
8: IMT (property transfer tax), buyer aged 35 or under; IMT (property transfer tax), own permanent home; IMT (property transfer tax), other housing; Stamp duty (Imposto do Selo, 0.8%); Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under; Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €826,228; IMT, non-resident buyer (flat 7.5%); IMT at the deed, non-resident (flat 7.5%), partly refundable once resident. Each applies only in the situations its rule names.
Tax-resident buyer, €350,000 resale main home
€18,977.52 on top of the price (5.4%), of which taxes €14,227.52
The calculator's starting case
€33,800 on top (9.7%) for a 350,000 resale second home, buyer not tax-resident there who already owns a home
Fees
Typically €4,750, between €3,875 and €7,700. Estimates, not quotes.
Rules in force
Since 25 May 2026. Next review due 31 Dec 2026.
Sources
8 cited, last checked 2 Nov 2026.
Not confirmed
2 items are flagged; see "Not confirmed yet" below.

Which taxes and fees apply, and when

The rules in force on 2 November 2026 for Madeira, as the engine reads them. A line applies only when every condition under it holds. Highlighted text has not been confirmed yet.

Taxes

IMT (property transfer tax), buyer aged 35 or under

Tax

Applies when

  • it is for your main home
  • the buyer is aged 35 or less
  • the buyer is a first-time buyer
  • the buyer is tax-resident

The taxable value (the higher of the price and the official value) times the rate of its band, minus that band's deduction.

Table
ValueRateMinus
up to €413,1740%€0
€413,174 to €826,2288%€33,053.92
€826,228 to €1,438,5666%€0
over €1,438,5667.5%€0

First own permanent home, buyer aged 35 or under (IMT Jovem). Kept only if you move in within 6 months and keep it as your own permanent home for 6 years (CIMT art. 11(8)).

Source: AT Ofício Circulado 40129/2026: IMT practical tables from 1 January 2026 (Lei 73-A/2025; Lei 21/90 for the islands), checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

IMT (property transfer tax), own permanent home

Tax

Applies when

  • it is for your main home
  • the buyer is tax-resident
  • except when the buyer is aged 35 or less and the buyer is a first-time buyer

The taxable value (the higher of the price and the official value) times the rate of its band, minus that band's deduction.

Table
ValueRateMinus
up to €132,9330%€0
€132,933 to €181,8382%€2,658.66
€181,838 to €247,9345%€8,113.80
€247,934 to €413,1747%€13,072.48
€413,174 to €826,2288%€17,204.22
€826,228 to €1,438,5666%€0
over €1,438,5667.5%€0

Kept only if you move in within 6 months and keep it as your own permanent home for 6 years (CIMT art. 11(8)).

Source: AT Ofício Circulado 40129/2026: IMT practical tables from 1 January 2026 (Lei 73-A/2025; Lei 21/90 for the islands), checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

IMT (property transfer tax), other housing

Tax

Applies when

  • it is not for your main home
  • the buyer is tax-resident

The taxable value (the higher of the price and the official value) times the rate of its band, minus that band's deduction.

Table
ValueRateMinus
up to €132,9331%€0
€132,933 to €181,8382%€1,329.33
€181,838 to €247,9345%€6,784.47
€247,934 to €413,1747%€11,743.15
€413,174 to €792,4148%€15,874.89
€792,414 to €1,438,5666%€0
over €1,438,5667.5%€0

Source: AT Ofício Circulado 40129/2026: IMT practical tables from 1 January 2026 (Lei 73-A/2025; Lei 21/90 for the islands), checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under

Tax

Applies when

  • it is for your main home
  • the buyer is aged 35 or less
  • the buyer is a first-time buyer
  • the buyer is tax-resident
  • the taxable value is €826,228 or less

Charged in bands on the taxable value (the higher of the price and the official value): each slice is taxed at its own rate.

Bands
Slice of the valueRate on that slice
up to €330,5390%
over €330,5390.8%

The young buyers' deduction (CIS art. 7-A) takes off up to €2,644.31, so stamp duty is 0.8% of the value above €330,539. Same conditions as IMT Jovem.

Source: Código do Imposto do Selo, art. 7-A (young buyers' deduction), consolidated by the AT, checked 2 Nov 2026, official source

From the rules for Portugal (mainland), with Madeira's own changes.

Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €826,228

Tax

Applies when

  • it is for your main home
  • the buyer is aged 35 or less
  • the buyer is a first-time buyer
  • the buyer is tax-resident
  • the taxable value is over €826,228

Charged in bands on the taxable value (the higher of the price and the official value): each slice is taxed at its own rate.

Bands
Slice of the valueRate on that slice
up to €330,5390%
over €330,5390.8%

The young buyers' deduction (CIS art. 7-A) still takes off €2,644.31: it covers every purchase in the young buyers' IMT table (CIMT art. 17(1)(b)), which has no upper limit, even though the islands' version of that table saves no IMT above €826,228.

Not confirmed: Above €826,228 the deduction follows the law's text: CIS art. 7-A(1) gives it to every purchase in CIMT art. 17(1)(b), and that table has no upper limit. The Government's gov.pt service page for the exemption (checked 2 November 2026) says the opposite, that above the 8% band no relief can be claimed and stamp duty is due on the full value, and the Tax Authority has published nothing else on it. Without the deduction this line is €2,644.31 higher.

Source: Código do Imposto do Selo, art. 7-A(1), and CIMT art. 17(1)(b), consolidated by the AT, checked 2 Nov 2026, official source

Source: Código do Imposto do Selo, art. 7-A (young buyers' deduction), consolidated by the AT, checked 2 Nov 2026, official source

From the rules for Portugal (mainland), with Madeira's own changes.

IMT, non-resident buyer (flat 7.5%)

Tax

Applies when

  • the buyer is not tax-resident
  • the buyer will not become tax-resident there

7.5% of the taxable value (the higher of the price and the official value).

No exemption or reduction applies. Not charged if you were ever tax resident in Portugal before (the normal rates apply at the deed). If you let the home at a moderate rent within 6 months, for at least 36 months in the first five years, you can claim back the difference from the normal rates within 6 months of signing the lease (CIMT art. 17(10) to (12)).

Source: Decreto-Lei 97/2026 of 20 May, art. 6 (CIMT art. 17(10) to (12)), Diário da República, checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

IMT at the deed, non-resident (flat 7.5%), partly refundable once resident

Tax

Applies when

  • the buyer is not tax-resident
  • the buyer will become tax-resident there

7.5% of the taxable value (the higher of the price and the official value).

You pay the flat 7.5% at the deed even if you plan to move. If you become tax resident within two years of buying, ask the tax office within 6 months of becoming resident to refund the difference from the normal rates (CIMT art. 17(11) and (12); a "reclamação graciosa", AT Ofício Circulado 40131/2026). A resident buyer of the same home pays the normal rates: that is roughly what the IMT comes to after the refund.

Source: Decreto-Lei 97/2026 of 20 May, art. 6 (CIMT art. 17(10) to (12)), Diário da República, checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

Fees

Deed and land registration (Casa Pronta)

Fee, estimate

Applies to every purchase

An estimate: typically €375, from €375 to €700.

Casa Pronta, the registry's one-stop deed and registration: €375 for the purchase alone, €700 when a mortgage is registered in the same procedure, plus €50 for each extra property. A deed at a private notary or a lawyer's office costs more and its fee is not regulated.

Source: Ministério da Justiça: Balcão Casa Pronta, fees (updated 28 July 2026; RERN art. 27-A), checked 2 Nov 2026, official source

From the rules for Portugal (mainland).

Lawyer (market rate)

Fee, estimate

Applies to every purchase

An estimate: typically 1.25% of the price (at least €1,500), from 1% of the price (at least €1,000) to 2% of the price (at least €2,500).

From the rules for Portugal (mainland).

Buying costs by price

The calculator's starting case at seven prices: a resale second home, buyer not tax-resident there who already owns a home.

Portugal, Madeira: second home, buyer not tax-resident, owns another home
PriceTaxesFees, typicalTotal on topEstimate rangeShare of price
€150,000€12,450€2,250€14,700€14,325 to €16,1509.80%
€250,000€20,750€3,500€24,250€23,625 to €26,4509.70%
€350,000€29,050€4,750€33,800€32,925 to €36,7509.66%
€500,000€41,500€6,625€48,125€46,875 to €52,2009.63%
€750,000€62,250€9,750€72,000€70,125 to €77,9509.60%
€1,000,000€83,000€12,875€95,875€93,375 to €103,7009.59%
€1,500,000€124,500€19,125€143,625€139,875 to €155,2009.57%
Worked out by the Buying Costs engine with the rules in force on 2 Nov 2026. Sources: Decreto-Lei 97/2026 of 20 May, art. 6 (CIMT art. 17(10) to (12)), Diário da República (checked 2 Nov 2026); Portal das Finanças: IMT and stamp duty on property purchases (AT leaflet, January 2026) (checked 2 Nov 2026); Ministério da Justiça: Balcão Casa Pronta, fees (updated 28 July 2026; RERN art. 27-A) (checked 2 Nov 2026); Lei 74/98, art. 2(2) and (4): laws with no date take effect on the fifth day after publication (checked 2 Nov 2026); AT Ofício Circulado 40131/2026: the 7.5% rate for individuals, couples and refunds (checked 2 Nov 2026).

How situations change it

Each row changes one thing from a tax-resident buyer of a €350,000 resale main home (€18,977.52 on top). Only the situations Madeira's rules look at are listed.

Portugal, Madeira, €350,000, rules in force on 2 November 2026
SituationTaxesTotal on topAgainst the baselineLink
Baseline: tax-resident, resale main home€14,227.52€18,977.52Open in the calculator
Buyer not tax-resident there€29,050€33,800€14,822.48 moreOpen in the calculator
Not resident yet, becoming resident within two years€29,050€33,800€14,822.48 moreOpen in the calculator
Second home€15,556.85€20,306.85€1,329.33 moreOpen in the calculator
Investment€15,556.85€20,306.85€1,329.33 moreOpen in the calculator
First-time buyer€14,227.52€18,977.52No changeOpen in the calculator
Buyer aged 30€14,227.52€18,977.52No changeOpen in the calculator
First-time buyer aged 30€155.69€4,905.69€14,071.83 lessOpen in the calculator

Compare Madeira

The same buyer and price side by side in the compare tool, and the written comparisons.

In the compare tool

Comparison guides

  • Where buying costs are lowestFor a tax-resident buyer of a main home, Madeira and the Azores have the lowest buying taxes of the euro places on cheaper and mid-priced homes, then mainland Portugal; on expensive homes Madrid comes first. Catalonia has the highest. For a non-resident, Madrid comes first, because Spain has no non-resident surcharge and Portugal charges a flat 7.5% IMT. For a new build, Portugal is cheapest. England, in pounds, takes a small share of the price for a resident home mover, but a large one for a buyer who already owns a home.
  • Portugal vs SpainFor a tax-resident buyer of a main home, Portugal usually costs less: its IMT starts at 0% and rises in bands, while Spain's regions charge 6% to 10% or more on a resale from the first euro. For a non-resident who will not move there, Portugal's flat 7.5% IMT plus 0.8% stamp duty makes Madrid and Andalusia cheaper. On a new build, Spain's 10% VAT makes every Spanish region the dearer choice.
  • Portugal vs EnglandA UK resident who already owns a home and buys a second one pays England's standard bands plus 5% of the price. The same buyer in Portugal is a non-resident there, so they pay a flat 7.5% IMT plus 0.8% stamp duty. On cheaper homes England usually takes the smaller share of the price; as the price rises England's share climbs past Portugal's flat rate. A buyer who moves to Portugal within two years can reclaim most of the IMT.
  • Madeira and Azores vs mainlandFor a tax-resident buyer, a home in Madeira or the Azores pays less IMT than the same home on the mainland, or the same at the top end, because the islands' IMT brackets are 25% higher. Stamp duty, fees and the non-resident rate are the same everywhere, so a non-resident buyer pays the same in all three. Madeira and the Azores share one set of tables, so they always cost the same.

Madeira buying costs: questions

How much does it cost to buy a €350,000 home in Madeira?

For a tax-resident buyer of a resale main home, the taxes are €14,227.52 and typical fees €4,750: €18,977.52 on top of the price. For a 350,000 resale second home, buyer not tax-resident there who already owns a home, it is €33,800. Both use the rules in force on 2 November 2026.

Which taxes do you pay when buying a home in Madeira?

The rules hold 8 purchase taxes: IMT (property transfer tax), buyer aged 35 or under; IMT (property transfer tax), own permanent home; IMT (property transfer tax), other housing; Stamp duty (Imposto do Selo, 0.8%); Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under; Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €826,228; IMT, non-resident buyer (flat 7.5%); IMT at the deed, non-resident (flat 7.5%), partly refundable once resident. Which ones apply depends on the buyer and the property; the rate tables on this page say when each one does.

Do non-residents pay more to buy in Madeira?

Yes. On a €350,000 resale main home, a buyer who is not tax-resident pays €33,800 on top of the price, €14,822.48 more than a resident buyer.

Are the fees exact?

No. Notary, registry and lawyer fees are typical market figures, shown with a low and a high end. On the starting case the fees are €4,750, and could be €3,875 to €7,700. Taxes are worked out exactly from the rules.

Which date are the rules from?

The calculator uses the rules in force on the purchase date you enter. Today that is the version in force since 25 May 2026, due for review by 31 December 2026. Change the purchase date to see an earlier or later version.

Related guides and calculators

Guides

  • PortugalOn top of the price, a home in Portugal costs IMT (the property transfer tax, from 0% to a single 7.5% depending on price and use), stamp duty of 0.8%, and deed, registration and lawyer fees. The buyer pays both taxes before the deed. Buyers aged 35 or under on a first home pay less, non-residents pay a flat 7.5% IMT since 25 May 2026, and Madeira and the Azores have higher IMT brackets.
  • Does buying give residency?No. Buying a home does not by itself give a right to live in Portugal, Spain or the UK, or a path to citizenship. Portugal stopped accepting golden visa applications based on buying property from 7 October 2023 (Lei 56/2023), Spain abolished its investor visa, property route included, from 3 April 2025 (Ley Orgánica 1/2025), and the UK has no visa based on buying a home. Owning a home does not make the buyer tax resident either.
  • IMTIMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the tax the buyer pays when a home changes hands in Portugal. It is charged in brackets on the higher of the price and the property's tax value: an own permanent home on the mainland pays nothing up to €106,346, and the rate rises to a single 7.5% on the whole value above €1,150,853.
  • Moving to PortugalA buyer who is not yet tax resident in Portugal pays IMT at a flat 7.5% on any home bought since 25 May 2026. If they become tax resident within 2 years, they can ask the Tax Authority, within 6 months of becoming resident, to refund the difference from the normal rates. A buyer who is already resident at the deed pays the normal rates straight away, and anyone who was tax resident in Portugal before is outside the 7.5% rule.
  • Stamp dutyStamp duty (Imposto do Selo) on a home purchase in Portugal is 0.8% of the higher of the price and the property's tax value, paid by the buyer with IMT before the deed. A buyer aged 35 or under who qualifies for the young buyer exemption pays none up to €330,539. A mortgage pays its own stamp duty: 0.6% of the loan when it runs for 5 years or more.
  • Under-35 exemptionA buyer aged 35 or under buying a first home to live in permanently pays no IMT up to €330,539 on the mainland, or €413,174 in Madeira and the Azores, and no stamp duty up to €330,539. Between that limit and €660,982 (€826,228 in the islands) IMT is charged only on the part above the limit, at 8%, and stamp duty is 0.8% of the part above €330,539, in the islands too. The relief is lost if the home is let or given another use within 6 years.
  • Buying as an AmericanBeing American does not change the purchase tax in Portugal, Spain or England: each taxes by residence, not nationality. A US citizen who does not live in the country pays Portugal's flat 7.5% IMT for non-residents or England's 2% stamp duty surcharge, both refundable after a move in time. Spain charges every buyer the same taxes, but a non-resident owner from outside the EU pays 24% each year on an imputed income from the home.
  • Non-resident buyersSince 25 May 2026, a buyer who is not tax resident in Portugal pays IMT at a flat 7.5% of the price on any home, with no exemption or reduction, plus 0.8% stamp duty. It does not apply to a buyer who was tax resident in Portugal before. A buyer who becomes resident within 2 years, or lets the home at a moderate rent, pays 7.5% at the deed and can claim back the difference.
  • Buying after BrexitBrexit did not change the purchase taxes a British buyer pays in Spain or Portugal, because both charge by residence, not nationality. What changed is that people living in the UK are now outside the EU: since 1 January 2021 Spain taxes a UK-resident owner at 24% instead of 19% on the yearly imputed income from a holiday home, and Portugal requires a fiscal representative unless the owner signs up for electronic notifications. Portugal's flat 7.5% IMT for non-residents, from 25 May 2026, applies to every non-resident, not only to the British.
  • Second homes and investmentA home that will not be the buyer's own permanent residence, such as a holiday home or a home to let, pays IMT on the 'other housing' table: 1% up to €106,346, rising through 2%, 5%, 7% and 8% bands to a single 6% from €633,931 and 7.5% above €1,150,853, plus 0.8% stamp duty. A non-resident buyer pays a flat 7.5% instead.
  • Algarve, Lisbon and PortoThe purchase costs are the same anywhere on mainland Portugal. IMT, the 0.8% stamp duty and the Casa Pronta deed and registration fee are set nationally, so a home in Lisbon, Porto, Cascais, Faro or elsewhere in the Algarve costs the same to buy at the same price. What changes by municipality is IMI, the annual property tax, which each council sets between 0.3% and 0.45% of the tax value.
  • MadeiraA home in Madeira pays the same taxes as on the mainland, IMT and 0.8% stamp duty, but IMT uses the autonomous regions' tables, where every bracket limit is 25% higher. An own permanent home pays no IMT up to €132,933, and a buyer aged 35 or under buying a first home pays none up to €413,174. Non-residents pay the same flat 7.5% as on the mainland.
  • AzoresBuying a home in the Azores costs IMT and 0.8% stamp duty, as on the mainland, but IMT uses the autonomous regions' tables with every bracket limit 25% higher. An own permanent home pays no IMT up to €132,933 and a qualifying buyer aged 35 or under none up to €413,174. A non-resident pays the same flat 7.5% as anywhere in Portugal.
  • Costs by priceOn top of the price, a home in Portugal costs IMT, which climbs with the price, 0.8% stamp duty, and deed, registration and lawyer fees. The tables on this page give the total at every price from €100,000 to €1.5 million for three buyers: a resident buying their own home, a resident buying a second home, and a non-resident, who pays a flat 7.5% IMT.
  • Notary and registration feesThe cheapest official route is Casa Pronta, a registry counter that does the deed and the land registration in one visit: €375 when only the purchase is registered, €700 for a purchase with a mortgage, plus €50 for each extra property. Using a notary or a lawyer instead means their own fee for the deed plus the land registry fee of €250 for the purchase, or €500 with a mortgage.

Other Portugal calculators

Other countries

Rule versions

Each rule file keeps its versions with the day they start and end. The calculator uses the version in force on your purchase date, so a past or upcoming change shows up when you change the date.

The starting case (€350,000, as in the calculator above) on the first day of each version
Purchase dateRules usedTaxesTotal on top
1 Jan 2026Portugal (mainland) from 1 Jan 2026, Madeira from 1 Jan 2026€15,556.85€20,306.85
25 May 2026Portugal (mainland) from 25 May 2026, Madeira from 25 May 2026€29,050€33,800
2 Nov 2026 (today)Portugal (mainland) from 25 May 2026, Madeira from 25 May 2026€29,050€33,800

  1. Portugal (mainland)

    25 May 2026 to no end date

    In force

    Starts from the version of 1 Jan 2026 and lists only what changed:

    • Changed: IMT (property transfer tax), buyer aged 35 or under (when it applies)
    • Changed: IMT (property transfer tax), own permanent home (when it applies)
    • Changed: IMT (property transfer tax), other housing (when it applies)
    • Changed: Stamp duty (Imposto do Selo, 0.8%) (when it applies)
    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under (when it applies)
    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €660,982 (when it applies)
    • Added: IMT, non-resident buyer (flat 7.5%)
    • Added: IMT at the deed, non-resident (flat 7.5%), partly refundable once resident

    IMT and stamp duty are charged on the higher of the price and the property's tax value (VPT).

    Every buyer is assumed to be in the same situation. Couples and co-owners are assessed one by one on their share (CIMT art. 9(4)), so a couple where only one qualifies pays a mix.

    Next review due 31 Dec 2026.

    Source: Decreto-Lei 97/2026 of 20 May, art. 6 (CIMT art. 17(10) to (12)), Diário da República, checked 2 Nov 2026, official source

    Source: Lei 74/98, art. 2(2) and (4): laws with no date take effect on the fifth day after publication, checked 2 Nov 2026, official source

    Source: AT Ofício Circulado 40131/2026: the 7.5% rate for individuals, couples and refunds, checked 2 Nov 2026, official source

  2. Madeira

    25 May 2026 to no end date

    In force

    Starts from the version of 1 Jan 2026 and lists only what changed:

    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under (when it applies)
    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €660,982 (when it applies)

  3. Portugal (mainland)

    1 Jan 2026 to 24 May 2026

    Past

    Sets out 8 lines: IMT (property transfer tax), buyer aged 35 or under; IMT (property transfer tax), own permanent home; IMT (property transfer tax), other housing; Stamp duty (Imposto do Selo, 0.8%); Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under; Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €660,982; Deed and land registration (Casa Pronta); Lawyer (market rate).

    IMT and stamp duty are charged on the higher of the price and the property's tax value (VPT).

    Every buyer is assumed to be in the same situation. Couples and co-owners are assessed one by one on their share (CIMT art. 9(4)), so a couple where only one qualifies pays a mix.

    Next review due 31 Dec 2026.

    Source: Portal das Finanças: IMT and stamp duty on property purchases (AT leaflet, January 2026), checked 2 Nov 2026, official source

    Source: Instituto dos Registos e do Notariado: Custos dos serviços (RERN arts. 21, 27-A), checked 2 Nov 2026, official source

  4. Madeira

    1 Jan 2026 to 24 May 2026

    Past

    Adds to or changes the rules for Portugal (mainland):

    • Changed: IMT (property transfer tax), buyer aged 35 or under (bands)
    • Changed: IMT (property transfer tax), own permanent home (bands)
    • Changed: IMT (property transfer tax), other housing (bands)
    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under (when it applies)
    • Changed: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €826,228 (name, when it applies, note, confirmation status)

Not confirmed yet

These figures or dates could not be confirmed against a source. The calculator still uses them and highlights them on the line.

  • Portugal (mainland), version from 1 Jan 2026 to 24 May 2026: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €660,982Above €660,982 the deduction follows the law's text: CIS art. 7-A(1) gives it to every purchase in CIMT art. 17(1)(b), and that table has no upper limit. The Government's gov.pt service page for the exemption (checked 2 November 2026) says the opposite, that above the 8% band no relief can be claimed and stamp duty is due on the full value, and the Tax Authority has published nothing else on it. Without the deduction this line is €2,644.31 higher.
  • Madeira, version from 1 Jan 2026 to 24 May 2026: Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under, above €826,228Above €826,228 the deduction follows the law's text: CIS art. 7-A(1) gives it to every purchase in CIMT art. 17(1)(b), and that table has no upper limit. The Government's gov.pt service page for the exemption (checked 2 November 2026) says the opposite, that above the 8% band no relief can be claimed and stamp duty is due on the full value, and the Tax Authority has published nothing else on it. Without the deduction this line is €2,644.31 higher.

Sources

Every page these rules cite, with the day it was last checked.