Buying a house is one of the biggest financial decisions in life - and the associated taxes are often underestimated. IMT (Municipal Property Transfer Tax) and Stamp Duty are added to the deed value and must be paid before signing the contract.
What Is IMT?
IMT is the tax paid to the State whenever there is a real estate transaction. It is levied on the deed value or the Tax Asset Value (VPT), whichever is higher.
2026 IMT Tables
Brackets were updated by 2% compared to 2025, following inflation.
Primary Residence - Mainland Portugal
| Property value | Rate | Deductible |
|---|---|---|
| Up to €106,346 | Exempt | - |
| €106,346 to €145,023 | 2% | €2,126.92 |
| €145,023 to €197,096 | 5% | €6,477.61 |
| €197,096 to €330,539 | 7% | €10,457.96 |
| €330,539 to €660,982 | 8% | €13,763.35 |
| Above €660,982 | 6% (on total value) | - |
Young IMT - Full Exemption Under 35
Buyers aged 35 or under purchasing their first primary residence benefit from full exemption up to €330,539.
Calculate Now
Our simulator has the official 2026 tables. Enter the property value, choose the purpose and find out exactly how much you will pay.
Sources: AT Circular Letter No. 40129/2026 | IMT Code | State Budget 2026
