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Free tool · updated for DL 97/2026

Portugal property transfer tax (IMT) — 2026 calculator

Since 25 May 2026, non-resident buyers pay a flat 7.5% IMT on residential property instead of the progressive tables — often twice as much. But if you become a Portuguese tax resident within 2 years, you can claim the difference back. Run your numbers:

IMT is charged on the higher of the price and the tax value (VPT); for most purchases that is the price.

If you were a resident, this home would be your…

Sources: Lei n.º 73-A/2025 (OE2026) tables per Ofício Circulado n.º 40129/2026; Decreto-Lei 97/2026 for the non-resident flat rate. Mainland Portugal only; Madeira and the Azores use different tables. Informational only — confirm the final numbers with your lawyer or the Portal das Finanças simulator before signing anything. Young-buyer (≤35) exemptions for resident first homes are not included in this comparison.