How much tax do I pay when buying a home?
| IMT (property transfer tax) | €7,042.04 |
| Imposto do Selo (stamp duty) | €2,000.00 |
More options
How we calculated it
Autoridade Tributária (tax authority) tables in force since 1 January 2026. Imposto do Selo is 0.8% of the value.
It does not include the deed (escritura), registration or mortgage costs. Since 25 May 2026 there is a 7.5% rate for non-residents, with exceptions.
Example: you buy a €180,000 home on the mainland to live in. You pay €2,508.98 of IMT and €1,440 of Imposto do Selo, €3,948.98 in total. If the same home is not where you will live, for example to rent out or for holidays, IMT goes up to €3,572.44 and the total to €5,012.44. Imposto do Selo is the same in both cases.
Frequently asked questions
Up to what price am I exempt from IMT in 2026?
When buying the home you will live in, on the mainland, up to €106,346. With IMT Jovem, up to €330,539.
How much is Imposto do Selo (stamp duty) when buying a house?
0.8% of the price, or of the tax value (valor patrimonial) if higher.
Who pays IMT, the buyer or the seller?
The buyer. IMT and the stamp duty on the purchase are paid by the buyer, before the deed or the Casa Pronta contract. Without proof of payment, the deed cannot go ahead.
How much IMT Jovem do I pay on a home above €330,539?
You only pay on the part above that amount: 8% IMT and 0.8% Imposto do Selo. On a €400,000 home, that is €5,556.88 of IMT and €555.69 of Imposto do Selo. Above €660,982 there is no exemption.
Is IMT based on the price or on the tax value?
On whichever is higher: the price in the deed or the home's tax value (valor patrimonial tributário), shown on the caderneta predial (property record). The 0.8% Imposto do Selo follows the same rule.