Capital Gains Simulator 2026
Calculate capital gains tax (IRS) on property sales in Portugal 2026. Enter the purchase and sale prices, year of acquisition, and eligible deductions to see your tax liability.
How Capital Gains are Taxed in Portugal (2026)
Formula: Capital gain = Sale price − (Purchase price × Devaluation coefficient + Acquisition costs + Improvement costs + Sale costs). Only 50% of the gain is taxable for tax residents.
- Tax residents: 50% of capital gain added to other income, taxed at progressive IRS rates
- Reinvestment exemption: full exemption if proceeds reinvested in another primary residence within 36 months
- Over-65 exemption: exempt with reinvestment in life insurance or pension funds
- Deductible costs: IMT paid on purchase, notary fees, estate agent commission, renovation works