Buying a home in Portugal (2026): every tax and fee, who pays and when
On 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.
Key facts
- Two taxes: IMT, in brackets, and 0.8% stamp duty, both on the higher of the price and the tax value (CIMT art. 12 and 17; Stamp Duty Table, item 1.1).
- The buyer pays both, through the Modelo 1 IMT declaration, within 30 days and before the deed (CIMT art. 4, 22, 36 and 49).
- An own permanent home on the mainland pays no IMT up to €106,346; a first home bought by a buyer aged 35 or under none up to €330,539.
- Non-residents pay a flat 7.5% IMT on homes bought since 25 May 2026, with exceptions and a refund route (CIMT art. 17(10) to (12)).
- Madeira and the Azores have IMT brackets 25% higher than the mainland (Ofício Circulado 40129/2026).
- Casa Pronta does the deed and registration in one visit for €375, or €700 with a mortgage (Regulamento Emolumentar, art. 27-A).
How much does it cost to buy a home in Portugal?
For a tax-resident buyer of a €300,000 home to live in on the mainland, the costs on top of the price come to €17,067.04 in a typical case, about 5.7% of the price:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| IMT (property transfer tax), own permanent home | Tax | €10,542.04 | 3.51% | |
| Stamp duty (Imposto do Selo, 0.8%) | Tax | €2,400 | 0.80% | |
| Lawyer (market rate) | Fee, estimate | €3,750 | €3,000 to €6,000 | 1.25% |
| Deed and land registration (Casa Pronta) | Fee, estimate | €375 | €375 to €700 | 0.13% |
| Taxes | €12,942.04 | 4.31% | ||
| Fees, typical | €4,125 | €3,375 to €6,700 | 1.38% | |
| Total on top of the price | €17,067.04 | €16,317.04 to €19,642.04 | 5.69% |
Two lines are taxes set by law, IMT and stamp duty. The other two are fees, shown as estimates with a range. The rest of this page explains each one and the situations that change the bill.
What taxes do you pay when buying a home in Portugal?
| Tax | Rate | Paid by | Law |
|---|---|---|---|
| IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis), the property transfer tax | Brackets from 0% to a single 7.5%, depending on price and use | Buyer | CIMT art. 4 and 17 |
| Stamp duty (Imposto do Selo) on the purchase | 0.8% | Buyer | Stamp Duty Table, item 1.1 |
Both are charged on the higher of the price and the property’s tax value (valor patrimonial tributário, VPT) (CIMT art. 12(1); Stamp Duty Code art. 9(4)).
The detail: IMT in Portugal and stamp duty in Portugal.
How much IMT do you pay?
It depends on three things: the price, whether the home will be the buyer’s own permanent residence, and where it is. An own permanent home on the mainland pays nothing up to €106,346, then rising bands, and a single rate on the whole value above €660,982. A second home or a home to let pays from 1% on the first euro. On the mainland the tables are the same in every municipality, so IMT does not change between Lisbon, Porto and the Algarve: see buying in the Algarve, Lisbon or Porto.
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €150,000 | €2,208.98 | €2,250 | €4,458.98 | €4,083.98 to €5,908.98 | 2.97% |
| €250,000 | €9,042.04 | €3,500 | €12,542.04 | €11,917.04 to €14,742.04 | 5.02% |
| €350,000 | €17,036.65 | €4,750 | €21,786.65 | €20,911.65 to €24,736.65 | 6.22% |
| €500,000 | €30,236.65 | €6,625 | €36,861.65 | €35,611.65 to €40,936.65 | 7.37% |
| €750,000 | €51,000 | €9,750 | €60,750 | €58,875 to €66,700 | 8.10% |
| €1,000,000 | €68,000 | €12,875 | €80,875 | €78,375 to €88,700 | 8.09% |
What other fees are there?
- Deed and land registration. Through Casa Pronta, a registry counter that does both in one visit, the official fee is €375 for a purchase without a mortgage and €700 with one (Regulamento Emolumentar dos Registos e Notariado, art. 27-A). Using a notary or lawyer instead means their fee plus the land registry fee. See notary and registration fees.
- Lawyer. Lawyers set their own fees, which no official table covers; the calculator shows a market estimate.
- Mortgage. A loan pays its own stamp duty (0.6% of the amount for 5 years or more), which the calculator leaves out.
Who pays, and when?
The buyer pays both taxes, before the deed:
- The buyer files the Modelo 1 IMT declaration online or at a tax office (CIMT art. 19). It generates one payment document for IMT and one for stamp duty, and is filed even when no IMT is due.
- Both are paid on the day of the assessment or within the next 30 days (CIMT art. 36(1), since 25 May 2026; Stamp Duty Code art. 44(4)).
- The deed cannot be signed without proof of payment (CIMT art. 49(1)).
What is the buying process in Portugal, step by step?
- Get a Portuguese tax number (NIF). Every buyer and seller needs one; anyone, resident or not, can ask for it (gov.pt).
- Fiscal representative, for some non-residents. A buyer living abroad must appoint a representative resident in Portugal, unless they live in the EU or EEA, or sign up to the Tax Authority’s electronic notifications (General Tax Law art. 19(6), (8) and (15)).
- Promissory contract (contrato-promessa, CPCV). It does not trigger IMT unless the buyer gets the keys or uses the home before the deed, and the home is not their own permanent residence (CIMT art. 2(2)(a)).
- Modelo 1 IMT and payment of IMT and stamp duty, as above.
- The deed: a public deed at a notary, a deed authenticated by a lawyer or solicitor, or Casa Pronta.
- Land registration of the purchase, included in Casa Pronta.
- Moving in. For the own-home rates, the home must become the buyer’s permanent residence within 6 months (CIMT art. 11(8)).
How do buyer situations change the bill?
The same €300,000 home on the mainland, for different buyers:
| Buyer | Taxes |
|---|---|
| Tax resident, own permanent home, aged 40 | €12,942.04 |
| Tax resident, first home, aged 30 | €0 |
| Tax resident, second home | €14,005.50 |
| Not tax resident | €24,900 |
- Aged 35 or under, first home. No IMT up to €330,539 and no stamp duty up to €330,539 on the mainland, with conditions: the under-35 exemption.
- Second home or investment. The other-housing table, with no 0% band: second homes and investment.
- Non-resident. A flat 7.5% since 25 May 2026, with exceptions and a refund route: non-resident buyers. The guide also explains why people living in a tax haven are not charged the 10% rate meant for companies.
- Moving to Portugal. Buying before or after becoming resident: moving to Portugal.
Is it cheaper to buy in Madeira or the Azores?
For tax-resident buyers, IMT is lower or equal, because the islands’ brackets are 25% higher; stamp duty and fees are the same. The two regions share one set of tables.
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Portugal (mainland) | Main home, tax-resident, price €300,000 | €12,942.04 | €4,125 | €17,067.04€16,317.04 to €19,642.04 | 5.69% |
| Portugal, Madeira | Main home, tax-resident, price €300,000 | €10,327.52 | €4,125 | €14,452.52€13,702.52 to €17,027.52 | 4.82% |
| Portugal, Azores | Main home, tax-resident, price €300,000 | €10,327.52 | €4,125 | €14,452.52€13,702.52 to €17,027.52 | 4.82% |
See buying in Madeira, buying in the Azores and Madeira and the Azores vs mainland Portugal.
What does it cost at other prices?
The buying costs by price guide gives the total at every price from €100,000 to €1.5 million, for residents, second homes, non-residents and young buyers.
What taxes come after buying?
These are separate from the purchase and not in the calculator:
- IMI, the municipal property tax: 0.3% to 0.45% of the tax value a year for urban property, set by each municipality (CIMI art. 112(1)(c) and (5)). The rates in Lisbon, Porto, Faro and other municipalities are in the Algarve, Lisbon and Porto guide.
- AIMI, the additional IMI, for owners whose residential property has a total tax value above €600,000 (CIMI art. 135-C and 135-F).
What this guide does not cover
- Mortgage costs other than their stamp duty, estate agent fees and moving costs.
- Buying through a company, rustic land and commercial property.
- Visas and residence permits.
- Income tax on rent and capital gains tax on a sale.
Places
- Buying a home in Lisbon, Porto or the Algarve (2026): are the costs different?
The 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.
- Buying a home in Madeira (2026): IMT, stamp duty and fees
A 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.
- Buying a home in the Azores (2026): IMT, stamp duty and fees
Buying 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.
Taxes and fees
- IMT in Portugal (2026): property transfer tax rates and brackets explained
IMT (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.
- Stamp duty in Portugal (2026): Imposto do Selo on a home purchase and a mortgage
Stamp 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.
Buyer situations
- IMT Jovem (2026): the under-35 exemption from IMT and stamp duty in Portugal
A 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 in Portugal as a non-resident (2026): the flat 7.5% IMT, exceptions and refund
Since 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 a second home or an investment property in Portugal (2026): IMT and other costs
A 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.
Costs by price
- How much does it cost to buy a home in Portugal at each price? (2026)
On 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.
Explainers
- Deed, land registry and Casa Pronta fees in Portugal (2026)
The 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.
Questions people ask
What are the costs of buying a house in Portugal?
IMT (property transfer tax), stamp duty of 0.8%, the deed and land registration, and usually a lawyer. IMT depends on the price, the use and the buyer: from nothing on a cheap own home to a single 7.5% at the top or for non-residents.
Who pays IMT, the buyer or the seller, and when?
The buyer (CIMT art. 4), who also pays the 0.8% stamp duty on the purchase (Stamp Duty Code art. 2(3)). Both are paid before the deed: the buyer files the Modelo 1 IMT declaration, which generates the payment documents, and pays within 30 days of the assessment. The notary, registry or lawyer needs proof of payment to sign (CIMT art. 22, 36 and 49).
Do non-residents pay more to buy property in Portugal?
Yes, since 25 May 2026: a flat 7.5% IMT on any home, unless the buyer was tax resident in Portugal before. Buyers who become resident within 2 years, or let the home at a moderate rent, can claim back the difference (CIMT art. 17(10) to (12)).
What documents do I need to buy property in Portugal?
Every buyer needs a Portuguese tax number (NIF). Buyers living outside the EU and EEA also need a fiscal representative in Portugal unless they sign up to the Tax Authority's electronic notifications (General Tax Law art. 19).
Are buying costs different in Lisbon or the Algarve?
No. IMT, the 0.8% stamp duty and the Casa Pronta deed and registration fee are national, so the same home at the same price costs the same to buy in Lisbon, Porto, Cascais or the Algarve. What varies by municipality is IMI, the annual property tax (CIMI art. 112). Our guide to buying in the Algarve, Lisbon or Porto shows each council's rate.
Can I buy property in Portugal through a company?
Yes, but companies are taxed under different rules, which this site does not cover: it covers individual buyers. For example, a company or other entity based in a listed tax haven, or controlled from one, pays IMT at a flat 10% with no exemption or reduction (CIMT art. 17(4)).
Sources
- Código do IMT, full consolidated textPortal das Finanças (Autoridade Tributária e Aduaneira)
- Código do IMT, article 17 (rates)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Código do IMT, article 36 (payment deadlines)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Código do Imposto do Selo and Tabela GeralPortal das Finanças (Autoridade Tributária e Aduaneira)
- Ofício Circulado 40129/2026: IMT practical tables from 1 January 2026Autoridade Tributária e Aduaneira
- Os meus direitos e deveres na aquisição de um prédio (leaflet, January 2026)Autoridade Tributária e Aduaneira
- Custos dos serviços (Regulamento Emolumentar dos Registos e Notariado)Instituto dos Registos e do Notariado
- Lei Geral Tributária, article 19 (tax domicile and fiscal representative)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Código do IMI, article 112 (IMI rates)Portal das Finanças (Autoridade Tributária e Aduaneira)
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.