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.
Key facts
- The rate on a purchase is 0.8% (Stamp Duty Table, item 1.1), on the same base as IMT: the higher of the price and the tax value.
- The buyer pays it, with IMT, before the deed (Stamp Duty Code art. 2(3), 23(4) and 44(4)).
- Buyers aged 35 or under who qualify for IMT Jovem get a deduction of up to €2,644.31, so no stamp duty up to €330,539 (Stamp Duty Code art. 7-A).
- A loan of 5 years or more pays 0.6% stamp duty on the amount borrowed, and 1 to 5 years pays 0.5% (Stamp Duty Table, items 17.1.2 and 17.1.3).
- Stamp duty applies at the same 0.8% in Madeira and the Azores.
How much stamp duty do you pay on a home in Portugal?
Stamp duty on a purchase is 0.8% of the taxable value (Stamp Duty Table, item 1.1). On a €300,000 home that is €2,400. The rate is the same for an own home, a second home, a resident and a non-resident, and the same in Madeira and the Azores.
The Portuguese name is Imposto do Selo, often shortened to IS. It is a separate tax from IMT, the property transfer tax, and both are paid on the same purchase. See IMT in Portugal.
| 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% |
Is stamp duty charged on the price or on the tax value?
On the same base as IMT: the higher of the value in the deed and the property’s tax value (valor patrimonial tributário, VPT). The Stamp Duty Code applies the IMT rules for working out the taxable value (art. 9(4)), and the IMT Code takes the higher of the two (CIMT art. 12(1)). On a home bought for €200,000 with a tax value of €250,000, stamp duty is €2,000.
Who pays stamp duty, and when?
The buyer. For purchases under item 1.1 the Stamp Duty Code names the buyer as the taxpayer (art. 2(3)) and puts the cost on the buyer (art. 3(3)(a)).
It is assessed under the IMT rules (art. 23(4)) and paid on the IMT deadlines (art. 44(4)). In practice the buyer files one declaration, the Modelo 1 IMT, which produces two payment documents, one for IMT and one for stamp duty. Both are paid within 30 days of the assessment (CIMT art. 36(1)) and before the deed, because the notary or registry needs proof of payment to sign.
How much stamp duty do you pay at different prices?
| 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% |
Do buyers under 35 pay stamp duty?
A buyer who qualifies for the young buyer IMT exemption (IMT Jovem) also gets stamp duty relief. Article 7-A of the Stamp Duty Code, in force since 1 August 2024, gives these buyers a deduction from the 0.8% stamp duty, capped at the stamp duty on the upper limit of the first band of the young buyer table. The Tax Authority’s leaflet states the cap as €2,644.31.
The cap equals the stamp duty a buyer over 35 pays on a €330,539 home, €2,644.31. The result:
- up to €330,539, no stamp duty;
- above €330,539, stamp duty is 0.8% of the part of the price above that limit.
The deduction applies at any price. Article 7-A(1) gives it to every purchase covered by the young buyer table in the IMT Code (CIMT art. 17(1)(b)), and that table has no upper limit: above €660,982 it charges the same single rates as for any own home, so IMT saves nothing, but the purchase is still under it. On a €700,000 first home the calculator shows stamp duty of €2,955.69, against €5,600 for a buyer over 35.
That line stays highlighted as not confirmed. The Government’s gov.pt service page for the exemption says the opposite: that above the 8% band no relief can be claimed and stamp duty is due on the full value. The Tax Authority’s own leaflet and the code set no such limit, and the Tax Authority has published nothing else on it. The same cap applies in Madeira and the Azores, where the line is highlighted only above €826,228.
The Tax Authority’s leaflet works an example: a couple, both aged 30, buying their first home on the mainland for €400,000 pay €555.69 in stamp duty, which is 0.8% of €400,000 minus €330,539. The calculator works it out for one buyer:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| IMT (property transfer tax), buyer aged 35 or under | Tax | €5,556.88 | 1.39% | |
| Stamp duty (Imposto do Selo, 0.8%), buyer aged 35 or under | Tax | €555.69 | 0.14% | |
| 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 | €6,112.57 | 1.53% | ||
| Fees, typical | €5,375 | €4,375 to €8,700 | 1.34% | |
| Total on top of the price | €11,487.57 | €10,487.57 to €14,812.57 | 2.87% |
The relief has the same conditions as the IMT exemption (age, first purchase, no home owned in the previous 3 years, own permanent home) and is lost in the same cases, such as letting the home within 6 years (Stamp Duty Code art. 7-A(3), by reference to CIMT art. 11(8)). The under-35 exemption guide explains them.
Is there stamp duty on a mortgage?
Yes, and it is separate from the stamp duty on the purchase. Credit is taxed under item 17.1 of the Stamp Duty Table, on the amount of credit used:
| Loan term | Stamp duty on the amount borrowed |
|---|---|
| Less than 1 year | 0.04% per month or part of a month (item 17.1.1) |
| 1 year or more | 0.5% (item 17.1.2) |
| 5 years or more | 0.6% (item 17.1.3) |
The borrower pays it (Stamp Duty Code art. 3(3)(f)). A home loan taken over 5 years or more therefore pays 0.6% of the amount borrowed. Our calculator and the tables on this page leave mortgage costs out.
Does stamp duty change in Madeira and the Azores?
No. The 0.8% rate on the purchase is national. Only the IMT brackets differ in the autonomous regions; see buying in Madeira and buying in the Azores.
What this guide does not cover
- Stamp duty on gifts and inheritances (item 1.2, 10%), which works differently.
- Stamp duty on interest, bank fees and guarantees connected with a mortgage.
- Stamp duty on leases, which the landlord pays.
- The annual property taxes, IMI and AIMI.
Questions people ask
How much is stamp duty when buying a house in Portugal?
0.8% of the price, or of the property's tax value (VPT) if that is higher (Stamp Duty Table, item 1.1, and Stamp Duty Code art. 9(4)).
Who pays stamp duty on a property purchase in Portugal?
The buyer. The Stamp Duty Code makes the buyer the taxpayer for item 1.1 (art. 2(3)). It is assessed and paid together with IMT, before the deed.
Do buyers under 35 pay stamp duty in Portugal?
Not up to €330,539 if they qualify for the young buyer IMT exemption. The relief is a deduction capped at 0.8% of €330,539, which is €2,644.31, so a qualifying buyer pays 0.8% only on the part of the price above €330,539 (Stamp Duty Code art. 7-A).
Is there stamp duty on a mortgage in Portugal?
Yes. The borrower pays stamp duty on the amount of credit used: 0.6% for a loan of 5 years or more and 0.5% for 1 to 5 years (Stamp Duty Table, items 17.1.2 and 17.1.3; Stamp Duty Code art. 3(3)(f)). Our calculator does not include mortgage costs.
Sources
- Código do Imposto do Selo and Tabela Geral (full consolidated text)Portal das Finanças (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 36 (payment deadlines)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Código do IMT, article 11 (when exemptions are lost)Portal das Finanças (Autoridade Tributária e Aduaneira)
- Pedir isenção do IMT e do Imposto de Selo (service page, updated 27 March 2026)gov.pt, Government of Portugal (service of the 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.