Calculate IMT and Stamp Duty
Rules and sources reviewed on .
Direct purchase of an entire residential property by individuals in mainland Portugal, the Azores or Madeira. Supports one or several buyers, marital community property, IMT Jovem and nonresident rules.
Excludes exchanges, estate divisions, purchases of only part of a property, usufruct, companies and relief other than IMT Jovem. All buyers must use the property for the purpose selected.
Rules and sources used
AT · 2026 IMT tables, mainland and islandsOpen official sourceAT · nonresidents and marital community propertyOpen official sourceCIMT · 9.º · IMT JovemOpen official sourceCIMT · 17.ºOpen official sourceCIS · 7.º-A · Imposto do Selo JovemOpen official sourceCIMT · 12 · taxable valueOpen official source
Understand the topic
IMT: how to pay property purchase tax in 2026
How Portugal’s property transfer tax (IMT) is calculated, with 2026 tables, worked examples, Stamp Duty and relief for eligible young buyers.
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