IMT Simulator 2026

Portugal's IMT property transfer tax in 2026 has marginal rates from 0% to 8%, with single rates of 6% and 7.5% at the top (article 17 of the IMT Code). A permanent own home (HPP) is exempt up to €106,346. Stamp Duty of 0.8% is added. Example: a €300,000 own home pays about €10,542 IMT + €2,400 Stamp Duty ≈ €12,942.

Calculate IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) and Stamp Duty for buying property in Portugal in 2026. Enter the purchase price, property type and region to get the taxes due.

How IMT is calculated

IMT is charged on the contract price or the tax registration value (VPT), whichever is higher (article 12 of the IMT Code). In the progressive brackets the value is split in two: up to the limit of the highest bracket it fits in, that bracket's average rate applies; the excess pays the marginal rate of the next bracket (article 17(3)). At the top of the scale a single rate applies to the whole value instead.

IMT rates in 2026 (mainland Portugal)

  • Permanent own home (HPP) — 0% up to €106,346; 2% up to €145,470; 5% up to €198,347; 7% up to €330,539; 8% up to €660,982; a single 6% rate up to €1,150,853 and 7.5% above (article 17(1)(a), 2026 values set by Law 73-A/2025).
  • Secondary home or buy-to-let — 1% up to €106,346, then the same brackets, with the 8% bracket ending at €633,931 (article 17(1)(c)).
  • Rural property — 5% (article 17(1)(d)).
  • Other urban property, including building land, shops and offices — 6.5% (article 17(1)(e)).
  • Stamp Duty — 0.8% on the same value used for IMT (item 1.1 of the Stamp Duty General Table).

IMT Jovem (buyers up to 35)

Buyers aged up to 35 who are not claimed as dependants and are buying their first permanent own home pay no IMT up to €330,539 (article 9(2) of the IMT Code). Between €330,539 and €660,982 they pay 8% only on the excess; above that the single rates apply (article 17(1)(b)). Anyone who owned residential urban property at the time of purchase or in the previous three years is excluded (article 9(3)).

Worked example

A €300,000 permanent own home bought by a 40-year-old. The value falls in the €198,347 to €330,539 bracket: €198,347 at the 1.7274% average rate (about €3,426) plus €101,653 at the 7% marginal rate (about €7,116) gives about €10,542 of IMT. Stamp Duty is 0.8% × €300,000 = €2,400, for a total of about €12,942. A 30-year-old first-time buyer in the same situation would pay no IMT. The Azores and Madeira use higher brackets, which the simulator applies.

IMT and Stamp Duty are paid before the deed is signed. Tax advice for property purchases →

Frequently asked questions

When is IMT paid?

Before the deed or contract that transfers the property. The assessment is requested on the Portal das Finanças and the tax is paid on the same day or the next working day (articles 22 and 36 of the IMT Code).

Up to what value is a permanent own home exempt from IMT?

In mainland Portugal no IMT is due on a permanent own home up to €106,346 (article 17 of the IMT Code, with the brackets updated for 2026).

How does IMT Jovem work in 2026?

Buyers aged up to 35 purchasing their first permanent own home are exempt from IMT up to €330,539 and partly exempt up to €660,982 (articles 9(2) and 17(1)(b) of the IMT Code).

What IMT rate applies to land?

5% on rural property and 6.5% on non-residential urban property, including building land (article 17(1) of the IMT Code).

How much is Stamp Duty when buying a home?

0.8% on the same value used for IMT, meaning the higher of the price and the tax registration value (item 1.1 of the Stamp Duty General Table). It is paid together with IMT, before the deed.