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.
Key facts
- The Azores use the autonomous regions' IMT tables, the same as Madeira, with limits 25% above the mainland's (Ofício Circulado 40129/2026).
- Own permanent home: no IMT up to €132,933; a single 6% from €826,228 and 7.5% above €1,438,566.
- Second homes: 1% from the first euro, 8% band up to €792,414.
- Under-35 first-time buyers: no IMT up to €413,174.
- Stamp duty 0.8% and the Casa Pronta fees are the same as on the mainland.
How much does it cost to buy a €200,000 home in the Azores?
A tax-resident buyer of a €200,000 own permanent home in the Azores pays €1,886.20 in IMT and €1,600 in stamp duty, €3,486.20 in taxes. The same home on the mainland would pay €5,142.04.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| IMT (property transfer tax), own permanent home | Tax | €1,886.20 | 0.94% | |
| Stamp duty (Imposto do Selo, 0.8%) | Tax | €1,600 | 0.80% | |
| Lawyer (market rate) | Fee, estimate | €2,500 | €2,000 to €4,000 | 1.25% |
| Deed and land registration (Casa Pronta) | Fee, estimate | €375 | €375 to €700 | 0.19% |
| Taxes | €3,486.20 | 1.74% | ||
| Fees, typical | €2,875 | €2,375 to €4,700 | 1.44% | |
| Total on top of the price | €6,361.20 | €5,861.20 to €8,186.20 | 3.18% |
What are the IMT rates in the Azores?
The Azores, like Madeira, is an autonomous region, and IMT there uses the regions’ own tables: the mainland rates with bracket limits 25% higher (Ofício Circulado 40129/2026, tables IV to VI, built under Lei 21/90).
IMT (property transfer tax), own permanent home
The taxable value (the higher of the price and the official value) times the rate of its band, minus that band's deduction.
| Value | Rate | Minus |
|---|---|---|
| up to €132,933 | 0% | €0 |
| €132,933 to €181,838 | 2% | €2,658.66 |
| €181,838 to €247,934 | 5% | €8,113.80 |
| €247,934 to €413,174 | 7% | €13,072.48 |
| €413,174 to €826,228 | 8% | €17,204.22 |
| €826,228 to €1,438,566 | 6% | €0 |
| over €1,438,566 | 7.5% | €0 |
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.
Kept only if you move in within 6 months and keep it as your own permanent home for 6 years (CIMT art. 11(8)).
IMT (property transfer tax), other housing
The taxable value (the higher of the price and the official value) times the rate of its band, minus that band's deduction.
| Value | Rate | Minus |
|---|---|---|
| up to €132,933 | 1% | €0 |
| €132,933 to €181,838 | 2% | €1,329.33 |
| €181,838 to €247,934 | 5% | €6,784.47 |
| €247,934 to €413,174 | 7% | €11,743.15 |
| €413,174 to €792,414 | 8% | €15,874.89 |
| €792,414 to €1,438,566 | 6% | €0 |
| over €1,438,566 | 7.5% | €0 |
Applies when it is not for your main home; the buyer is tax-resident.
A second home or a home to let starts at 1% on the first euro, and its 8% band ends at €792,414.
How much does a home in the Azores cost at different prices?
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €100,000 | €800 | €1,875 | €2,675 | €2,175 to €4,000 | 2.67% |
| €150,000 | €1,541.34 | €2,250 | €3,791.34 | €3,416.34 to €5,241.34 | 2.53% |
| €200,000 | €3,486.20 | €2,875 | €6,361.20 | €5,861.20 to €8,186.20 | 3.18% |
| €300,000 | €10,327.52 | €4,125 | €14,452.52 | €13,702.52 to €17,027.52 | 4.82% |
| €450,000 | €22,395.78 | €6,000 | €28,395.78 | €27,270.78 to €32,095.78 | 6.31% |
| €700,000 | €44,395.78 | €9,125 | €53,520.78 | €51,770.78 to €59,095.78 | 7.65% |
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €100,000 | €1,800 | €1,875 | €3,675 | €3,175 to €5,000 | 3.67% |
| €150,000 | €2,870.67 | €2,250 | €5,120.67 | €4,745.67 to €6,570.67 | 3.41% |
| €200,000 | €4,815.53 | €2,875 | €7,690.53 | €7,190.53 to €9,515.53 | 3.85% |
| €300,000 | €11,656.85 | €4,125 | €15,781.85 | €15,031.85 to €18,356.85 | 5.26% |
| €450,000 | €23,725.11 | €6,000 | €29,725.11 | €28,600.11 to €33,425.11 | 6.61% |
| €700,000 | €45,725.11 | €9,125 | €54,850.11 | €53,100.11 to €60,425.11 | 7.84% |
What does a buyer under 35 pay in the Azores?
The young buyer exemption is national, with the regional limits: no IMT up to €413,174, and 8% on the part above it up to €826,228. The buyer must be 35 or under, buying a first home to live in, with no home owned in the previous 3 years. The under-35 exemption guide has the full conditions and when the relief is lost.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| IMT (property transfer tax), buyer aged 35 or under | Tax | €0 | 0.00% | |
| Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under | Tax | €0 | 0.00% | |
| 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 | €0 | 0.00% | ||
| Fees, typical | €4,125 | €3,375 to €6,700 | 1.38% | |
| Total on top of the price | €4,125 | €3,375 to €6,700 | 1.38% |
Stamp duty relief applies in the Azores with the mainland cap. Article 7-A of the Stamp Duty Code ties the cap to the first band limit of the young buyer table in the IMT Code, €330,539, and the Tax Authority’s leaflet gives it as one figure, €2,644.31, next to the islands’ IMT limits; the islands’ 25% higher limits come from the regional IMT tables (Lei 21/90), not from that table. A young buyer therefore pays no stamp duty up to €330,539 and 0.8% on the part above it, even where IMT is still nil. Above €826,228 the deduction follows the law’s text and the line is highlighted, for the reason given in the stamp duty guide.
What does a non-resident pay in the Azores?
The flat 7.5% that applies across Portugal since 25 May 2026 (CIMT art. 17(10)). The regional brackets do not change it. On a €200,000 home a non-resident pays €15,000 in IMT. Former residents of Portugal are outside it, and buyers who become resident within 2 years can claim a refund; see the non-resident buyers guide.
Are the Azores cheaper than Madeira?
No: the same purchase costs the same in both, because they share one set of IMT tables and stamp duty is national. Against the mainland the islands come out lower or equal for resident buyers; see Madeira and the Azores vs mainland Portugal.
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Portugal, Azores | Main home, tax-resident, price €200,000 | €3,486.20 | €2,875 | €6,361.20€5,861.20 to €8,186.20 | 3.18% |
| Portugal, Madeira | Main home, tax-resident, price €200,000 | €3,486.20 | €2,875 | €6,361.20€5,861.20 to €8,186.20 | 3.18% |
| Portugal (mainland) | Main home, tax-resident, price €200,000 | €5,142.04 | €2,875 | €8,017.04€7,517.04 to €9,842.04 | 4.01% |
What this guide does not cover
- Regional housing programmes of the Azores regional government.
- Regional income tax and VAT rules, including VAT on new builds.
- Annual property tax (IMI), set by each municipality.
Questions people ask
How much is IMT on a house in the Azores?
It depends on the price and use. An own permanent home pays nothing up to €132,933, then bands of 2%, 5%, 7% and 8% up to €826,228; a second home pays 1% from the first euro (Ofício Circulado 40129/2026, tables IV and VI). Non-residents pay a flat 7.5%.
Is buying in the Azores cheaper than on the mainland?
For a tax-resident buyer, the IMT is lower or equal at every price, because the brackets are 25% higher. Stamp duty and fees are the same. For a non-resident there is no difference: the 7.5% rate is flat.
Do the Azores and Madeira have the same property taxes?
Yes. The Tax Authority publishes one set of IMT tables for both autonomous regions, and stamp duty is national, so the same purchase costs the same in both.
Sources
- Ofício Circulado 40129/2026: IMT practical tables from 1 January 2026 (tables IV to VI, autonomous regions)Autoridade Tributária e Aduaneira
- Os meus direitos e deveres na aquisição de um prédio (leaflet, January 2026)Autoridade Tributária e Aduaneira
- Código do IMT, article 17 (rates, including the non-resident rate)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Balcão Casa ProntaMinistério da Justiça
- Código do Imposto do Selo, article 7-A (young buyers), consolidated textPortal 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.