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.
Key facts
- IMT in Madeira uses the autonomous regions' tables IV to VI, with bracket limits 25% above the mainland's (Ofício Circulado 40129/2026, under Lei 21/90).
- Own permanent home: 0% up to €132,933, then 2%, 5%, 7% and 8% bands to €826,228, a single 6% to €1,438,566 and 7.5% above.
- Buyers aged 35 or under on a first own home: no IMT up to €413,174, partial relief up to €826,228.
- Stamp duty is the national 0.8% (Stamp Duty Table, item 1.1).
- Since 25 May 2026 a non-resident pays a flat 7.5% IMT, as on the mainland (CIMT art. 17(10)).
How much does it cost to buy a €250,000 home in Madeira?
A tax-resident buyer of a €250,000 own permanent home in Madeira pays €4,427.52 in IMT and €2,000 in stamp duty. On the mainland, the same purchase pays €7,042.04 in IMT.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| IMT (property transfer tax), own permanent home | Tax | €4,427.52 | 1.77% | |
| Stamp duty (Imposto do Selo, 0.8%) | Tax | €2,000 | 0.80% | |
| Lawyer (market rate) | Fee, estimate | €3,125 | €2,500 to €5,000 | 1.25% |
| Deed and land registration (Casa Pronta) | Fee, estimate | €375 | €375 to €700 | 0.15% |
| Taxes | €6,427.52 | 2.57% | ||
| Fees, typical | €3,500 | €2,875 to €5,700 | 1.40% | |
| Total on top of the price | €9,927.52 | €9,302.52 to €12,127.52 | 3.97% |
Why is IMT different in Madeira?
IMT is a national tax, but Madeira and the Azores, Portugal’s two autonomous regions, have their own brackets. The Tax Authority builds them from the mainland tables under Lei 21/90, and publishes them as tables IV, V and VI for the autonomous regions (Ofício Circulado 40129/2026). Each bracket limit is 25% above the mainland one; the rates are the same.
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)).
The first band runs to €132,933, against €106,346 on the mainland. On the Modelo 1 IMT declaration, the own-home exemption in the autonomous regions has its own benefit code, 76, instead of 74 on the mainland (Tax Authority leaflet, January 2026).
What does a young buyer pay in Madeira?
A buyer aged 35 or under buying a first home to live in permanently pays no IMT up to €413,174, and 8% on the part above it up to €826,228. The conditions are the national ones, explained in the under-35 exemption guide.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under | Tax | €555.69 | 0.14% | |
| IMT (property transfer tax), buyer aged 35 or under | Tax | €0 | 0.00% | |
| Lawyer (market rate) | Fee, estimate | €5,000 | €4,000 to €8,000 | 1.25% |
| Deed and land registration (Casa Pronta) | Fee, estimate | €375 | €375 to €700 | 0.09% |
| Taxes | €555.69 | 0.14% | ||
| Fees, typical | €5,375 | €4,375 to €8,700 | 1.34% | |
| Total on top of the price | €5,930.69 | €4,930.69 to €9,255.69 | 1.48% |
Stamp duty relief for young buyers also applies, with the same cap as on the mainland. Article 7-A of the Stamp Duty Code sets the cap at the stamp duty on the first band limit of the young buyer table in the IMT Code, which is €330,539; the islands’ higher limits belong to the regional IMT tables the Tax Authority builds under Lei 21/90, not to that table. The Tax Authority’s leaflet gives the cap as one figure, €2,644.31, next to the islands’ IMT limits. So in Madeira a young buyer pays no IMT up to €413,174, but stamp duty on the part of the price above €330,539, as the table above shows. 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 home in Madeira cost at different prices?
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €130,000 | €1,040 | €2,000 | €3,040 | €2,715 to €4,340 | 2.34% |
| €180,000 | €2,381.34 | €2,625 | €5,006.34 | €4,556.34 to €6,681.34 | 2.78% |
| €250,000 | €6,427.52 | €3,500 | €9,927.52 | €9,302.52 to €12,127.52 | 3.97% |
| €400,000 | €18,127.52 | €5,375 | €23,502.52 | €22,502.52 to €26,827.52 | 5.88% |
| €600,000 | €35,595.78 | €7,875 | €43,470.78 | €41,970.78 to €48,295.78 | 7.25% |
| €825,000 | €55,395.78 | €10,687.50 | €66,083.28 | €64,020.78 to €72,595.78 | 8.01% |
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €130,000 | €2,340 | €2,000 | €4,340 | €4,015 to €5,640 | 3.34% |
| €180,000 | €3,710.67 | €2,625 | €6,335.67 | €5,885.67 to €8,010.67 | 3.52% |
| €250,000 | €7,756.85 | €3,500 | €11,256.85 | €10,631.85 to €13,456.85 | 4.50% |
| €400,000 | €19,456.85 | €5,375 | €24,831.85 | €23,831.85 to €28,156.85 | 6.21% |
| €600,000 | €36,925.11 | €7,875 | €44,800.11 | €43,300.11 to €49,625.11 | 7.47% |
| €825,000 | €56,100 | €10,687.50 | €66,787.50 | €64,725 to €73,300 | 8.10% |
Do non-residents pay more in Madeira?
Yes, the same as on the mainland. Since 25 May 2026 a buyer who is not tax resident in Portugal pays a flat 7.5% on any home, with no exemption or reduction (CIMT art. 17(10)). Because the rate is flat, Madeira’s higher brackets make no difference: a non-resident pays €22,500 on a €300,000 home in Madeira or on the mainland. The non-resident buyers guide explains the exceptions and the refund.
Are the deed and registration fees different in Madeira?
No. The Casa Pronta one-stop service and the land registry fees are national; the Ministry of Justice lists the same Casa Pronta fees for any location. See notary and registration fees in Portugal.
How does Madeira compare with the mainland and the Azores?
Madeira and the Azores share one set of IMT tables, so a purchase costs the same in both. The comparison with the mainland is in Madeira and the Azores vs mainland Portugal.
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Portugal (mainland) | Main home, tax-resident, price €250,000 | €9,042.04 | €3,500 | €12,542.04€11,917.04 to €14,742.04 | 5.02% |
| Portugal, Madeira | Main home, tax-resident, price €250,000 | €6,427.52 | €3,500 | €9,927.52€9,302.52 to €12,127.52 | 3.97% |
What this guide does not cover
- Regional housing support programmes run by the Madeira regional government.
- The Madeira International Business Centre and regional company taxation.
- Annual property taxes (IMI), whose rates each municipality sets.
Questions people ask
Is IMT lower in Madeira than on the mainland?
For a tax-resident buyer, yes or equal: Madeira's brackets are 25% higher, so the same price falls in a lower band. The saving disappears for non-residents, who pay a flat 7.5%, and above €1,438,566, where every buyer pays a single 7.5%.
What is the IMT Jovem limit in Madeira?
€413,174 in 2026 for a full exemption, against €330,539 on the mainland. Between €413,174 and €826,228 IMT is 8% of the part above €413,174 (Ofício Circulado 40129/2026, table V).
Is stamp duty different in Madeira?
No. The 0.8% stamp duty on a purchase is national and applies in Madeira as on the mainland.
Are the IMT tables the same in Madeira and the Azores?
Yes. The Tax Authority publishes one set of tables for both autonomous regions, so the same purchase pays the same IMT in Madeira and in the Azores.
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)
- Código do IMT, article 11 (when exemptions and reduced rates are lost)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.