IMT Simulator 2026
IMT (Imposto Municipal sobre Transmissões) on property purchases in Portugal 2026 ranges from 0% to 7.5% depending on value and property type. Primary residence (HPP) is exempt up to €106,346. Plus Stamp Duty at 0.8% of the deed value. Example: HPP at €300,000 ≈ €6,428 IMT + €2,400 Stamp Duty = €8,828 total. Secondary homes: no exemption, rates 1%-7.5%.
Calculate IMT (Imposto Municipal sobre Transmissões) and Stamp Duty for buying property in Portugal 2026. Enter the purchase price and property type to get the exact taxes due.
IMT Rates for Property Purchases in Portugal (2026)
- Primary residence (HPP): exempt up to €106,346 — then progressive rates up to 7.5%
- Secondary residence: no exemption, rates from 1% to 7.5%
- Land/rural property: flat rate 5%
- Stamp Duty: 0.8% on purchase price (all property types)
- Under 35 exemption: no IMT or Stamp Duty on primary residence up to €316,772
IMT is paid at the notary before signing the deed. It is calculated on the higher of the purchase price or the taxable patrimonial value (VPT).