Property purchase costs calculator — Portugal 2026
IMT transfer tax, stamp duty, deed and registration, lawyer and mortgage costs for any price — including the 7.5% IMT for non-residents that applies since May 2026 and the under-35 exemption.
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How purchase costs work in Portugal in 2026
On top of the price, a buyer in Portugal pays IMT (the municipal transfer tax), stamp duty of 0.8%, the deed and land-registry fees and, sensibly, an independent lawyer. With a mortgage, the loan adds its own stamp duty and bank fees. Estate-agency commission is normally paid by the seller. For a resident buying a €350,000 permanent home the total is about 6–7%; for a non-resident buying the same home it is about 10%, because of the new flat IMT.
IMT tables 2026 (mainland Portugal)
IMT is progressive for homes up to €660,982 (€633,931 for second homes), then a single rate of 6% applies to the whole price, and 7.5% above €1,150,853. It is charged on the higher of the price and the property's tax value (VPT).
| Price band (€) | Permanent home | Second home / investment |
|---|---|---|
| up to 106,346 | 0% | 1% |
| 106,346 – 145,470 | 2% | 2% |
| 145,470 – 198,347 | 5% | 5% |
| 198,347 – 330,539 | 7% | 7% |
| 330,539 – 633,931 | 8% | 8% |
| 633,931 – 660,982 | 8% | 6% flat |
| 660,982 – 1,150,853 | 6% flat | 6% flat |
| above 1,150,853 | 7.5% flat | 7.5% flat |
| Non-resident buyer (any price) | 7.5% flat | |
The 7.5% IMT for non-residents
Since 25 May 2026 (Decreto-Lei 97/2026) a buyer who is not tax-resident in Portugal pays a flat 7.5% IMT on the whole price of a dwelling — no bands, no exemptions. What counts is tax residence, not nationality. Three things change the picture:
- Previously resident. The tax authority confirmed (Ofício Circulado 40131/2026) that the 7.5% does not apply if the buyer — or, for married couples in community of property, at least one spouse — was ever tax-resident in Portugal. The normal tables apply.
- Moving here. If you become tax-resident within two years of buying, you can claim back the difference to the normal rate within six months.
- Letting at moderate rent. If the home is let within six months at up to €2,300 a month and stays let for at least 36 months in the first five years, the difference is refunded too.
The rule covers dwellings only. Building land (6.5%), rustic land (5%) and commercial property (6.5%) pay the same rate whoever buys.
IMT Jovem — buyers up to 35
A buyer aged 35 or under, independent for income-tax purposes, who has not owned a home in the last three years and buys a first permanent home pays no IMT and no stamp duty up to €330,539. Between €330,539 and €660,982 only the part above €330,539 is taxed (IMT 8%, stamp duty 0.8%); above €660,982 there is no relief. Deed and registration also cost less (€150 instead of €375).
IMT at typical Sintra prices
| Price | Resident, permanent home | Resident, 2nd home | Under 35, first home | Non-resident |
|---|---|---|---|---|
| €250,000 | €7,042 | €8,106 | €0 | €18,750 |
| €350,000 | €14,237 | €15,300 | €1,557 | €26,250 |
| €500,000 | €26,237 | €27,300 | €13,557 | €37,500 |
| €850,000 | €51,000 | €51,000 | €51,000 | €63,750 |
| €1,500,000 | €112,500 | €112,500 | €112,500 | €112,500 |
IMT only; add 0.8% stamp duty (except where the under-35 relief applies), about €375 for deed and registration and a lawyer. Prices in Sintra today: apartments from about €185,000, houses from about €330,000 — see apartments and houses and villas.
Questions buyers ask
How much are purchase costs in Portugal in 2026?
For a resident buying a permanent home, roughly 6–8% of the price: IMT (progressive, 0–8% or a flat 6%), stamp duty 0.8%, deed and registration of about €375 and a lawyer at around 1% plus VAT. A non-resident pays a flat 7.5% IMT on a home, which brings the total to about 9–10%.
Do non-residents pay more IMT in Portugal?
Yes. Since 25 May 2026 non-residents pay a flat 7.5% IMT when buying a dwelling, unless they were ever tax-resident in Portugal. The difference to the normal rate is refunded if they become resident within two years or let the home at a moderate rent (up to €2,300 a month) for at least 36 months.
Is IMT charged on the price or on the tax value?
On whichever is higher: the declared price or the property's tax value (valor patrimonial tributário, VPT) shown on the caderneta predial. In Sintra the VPT is almost always below market price, so the price is the base.
Who pays the estate agent in Portugal?
Normally the seller, from the sale price. A buyer pays a search or advisory fee only if they hire someone to represent them.
What does a mortgage add to the costs?
Stamp duty of 0.6% of the loan, bank fees of roughly €800 plus 4% stamp duty, and a higher registration fee (€700 instead of €375 at Casa Pronta). Life and buildings insurance are compulsory. See the mortgage calculator.
- AT — Ofício Circulado 40129/2026 (IMT tables 2026, brackets updated by 2% in the 2026 State Budget)
- Decreto-Lei 97/2026 of 20 May (CIMT art. 17 — 7.5% for non-resident buyers of dwellings, in force 25 May 2026) and AT Ofício Circulado 40131/2026 of 4 September (prior-residency and spouse rules)
- Decreto-Lei 48-A/2024 (IMT and stamp-duty relief for buyers up to 35, limits updated for 2026)
- Código do Imposto do Selo, Tabela Geral items 1.1 (0.8% on purchases), 17.1.4 (0.6% on loans ≥ 5 years) and 17.3.1 (4% on interest)
- IRN — Casa Pronta fees: €375 purchase, €700 purchase + mortgage; €150 / €250 for buyers up to 35
This calculator gives estimates for comparison. It is not tax, legal or financial advice; confirm your case with a Portuguese lawyer or tax adviser before signing.