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How much IRS will you pay for selling the house?

House, apartment, or land, bought, inherited, or built by you. See the tax with the current rules and how much you can reduce with reinvestment, renovations, and expenses with invoices.
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Same profit, very different taxes

Examples calculated by the simulator, with the rules of 2026.
House sold with €60,000 profit · income of €30,000
  • Without reinvesting€11,462
  • Reinvesting in a new home, under the legal conditions€0
Built house, sold for €420,000 · Nuno and Cristina’s case
  • Only with the VPT€13,756
  • With the invoices from the work€8,357
Reinvesting in a new house to live in can remove the capital gain from IRS. In a house you built, the invoices from the work and the land can be worth more than the VPT. Planning before selling makes a difference. Values calculated by the simulator.

Two questions to find out how much IRS you’ll pay

€

€

The deed amount. If you haven’t sold yet, enter the price you expect.
We assume the purchase in June 2015, €7,500 in purchase costs and estimated selling costs, with no reinvestment. You can change everything under “In detail”. Did you build the house? Choose “I built it” in “In detail”.
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How we calculate

The capital gain is the difference between what you receive from the sale and what the home cost you, updated for the loss of the currency’s value.

  1. We update the purchase cost

    We multiply the purchase price by the coefficient for the year of acquisition, if you have owned the home for more than 24 months. We add IMT, Stamp Duty, the deed and works from the last 12 years with an invoice.Legal rule · CIRS, art.º 50.º and 51.º; Portaria n.º 382/2025/1

  2. We see how much counts for tax

    Gain = sale minus selling costs minus updated cost. Only half counts. If you reinvest in another permanent own home, or in housing to rent out, within the legal deadlines, the reinvested part is excluded.Legal rule · CIRS, art.º 10.º, n.º 5, and 43.º, n.º 2; DL n.º 97/2026

  3. We calculate the tax

    That half is added to your other income for the year and pays IRS by the brackets, in the following year’s return.Legal rule · CIRS, art.º 68.º

Illustrative cases

Illustration of Teresa and Manuel
Illustrative example

Teresa and Manuel were going to sell the house and only then think about IRS.

−€3,454 of IRSShe is 58, he is 61. The children left home and the 4-bedroom in Viseu, bought in May 2012, became too big. They had an offer of €265,000 for the house and were thinking of buying a smaller 2-bedroom and keeping the difference. Before signing, they ran a simulation: keeping the difference would have cost them €3,454 in IRS.
  • Viseu
  • 58 and 61 years old
  • Owner-occupied home since May 2012
  • Joint IRS filing
  • Mortgage outstanding: €45,000
ItemAmount
Sale (deed)€265,000
Purchase: €120,000 × 1.20−€144,000
Purchase, renovation and sale costs−€40,798
Capital gain€80,203
To be fully exempt, they had to reinvest the sale price minus the mortgage repaid: €220,000.
PlanExcludedIRS
Not reinvesting—€12,722
2-bedroom for €150,00068%€3,454
3-bedroom for €240,000100%€0
“We were about to pay tax just to leave money sitting in the account. This way we bought the right home and the remaining mortgage is small.”Teresa

Mortgage needed ≈ €20,000

IRS on the capital gain€0

IRS on the capital gain€0instead of €3,454 with the 2-bedroom
Mortgage needed≈ €20,000plus purchase costs
Deadline to buy36 monthsafter the sale
Illustrative case: characters, amounts and conditions are fictitious. Amounts calculated by the simulator with gross income of €48,000 per year, joint IRS filing and the 2026 rules. The exclusion depends on meeting the legal conditions and deadlines for reinvestment. This is not tax advice. Granting of credit is subject to approval by the credit institution. Provisional coefficients: the ordinance for sales in 2026 has not yet been published. We use the one for 2025.
Illustration of Nuno and Cristina in front of the house they built
Illustrative example

Nuno and Cristina built the house. They were going to declare only the VPT.

−€5,399 in IRS with the invoicesHe is 49 years old, she is 47. Nuno inherited a plot of land from his parents in Quinta do Conde, Sesimbra, and they built the house where they live. Now they are going to sell it for €420,000 and buy a T3 for €230,000 closer to work. They thought the 'purchase' was the contractor's budget or the construction credit. It is not.
  • Sesimbra
  • 49 and 47 years
  • House registered in the matrix in November 2016
  • Joint IRS
  • Outstanding mortgage: €60,000
What counts as purchaseValue
Construction budget (forecast)€190,000 · does not count
Construction credit (payment method)€150,000 · does not count
Initial VPT (property register)€128,000
Land + construction: €35,000 + €165,000 with invoice€200,000
Counts as purchase€200,000 × 1.19
How they declareCapital gainIRS
Only with the VPT€231,650€13,756
With the invoices€145,970€8,357
To be exempt, they would need to reinvest €360,000 (the sale minus the amortized credit). With the T3 for €230,000, 64% of the capital gain is excluded.
“We had the invoices in a box in the garage. They were worth more than we thought.”Cristina

Savings with the invoices €5,399

Capital gains IRS€8,357

Capital gains IRS€8,357instead of €13,756 only with the VPT
Savings with the invoices€5,399land and construction instead of VPT
To be exempt€360,000to reinvest: the sale minus the amortized credit
Illustrative case: characters, values, and conditions are fictional. Values calculated by the simulator with gross income of €52,000 per year, joint IRS, the coefficient of the year of the house's registration in the matrix, and the rules in force. The exclusion depends on meeting the conditions and deadlines for reinvestment. This is not tax advice. The granting of credit is subject to the approval of the credit institution. Provisional coefficients: the ordinance for sales in 2026 has not yet been published. We use the one for 2025.
*Illustrative, non-binding example, with values that are merely indicative and subject to confirmation. This does not constitute a credit offer and does not replace an assessment of each client’s personal and financial situation, nor the approval of the lending credit institution. CrediSegur (CRRF Brokerage, Lda.) — Tied Credit Intermediary registered with Banco de Portugal under no. 0001290.

Myths

  • Depends“If I sell the house and buy another, I pay nothing.”Only if both are your permanent own home, within the legal deadlines. What counts is the sale value (not just the profit) you reinvest: if you reinvest less, the proportional part is taxed.What to do: declare the intention to reinvest in the IRS return for the year of the sale and keep the dates and deeds.Source: CIRS, art.º 10.º, n.º 5
  • Myth“I pay tax on the whole profit.”The purchase cost is updated for inflation, expenses and works are added, and only half of the gain counts for IRS.What to do: gather the invoices for works from the last 12 years and the purchase documents.Source: CIRS, art.º 43.º, 50.º and 51.º
  • Truth“Homes bought before 1989 don’t pay capital gains tax.”Gains on property bought before the IRS Code came into force are not subject to tax. Later works and extensions may have their own rules.What to do: check the date of the purchase deed.Source: DL n.º 442-A/88, art.º 5.º

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Did you also sell stocks, ETFs, funds, or crypto?The IRS on investments has its own rules: losses, aggregation, and holding period.

Frequently asked questions

From the sale value you subtract the purchase value updated by the currency devaluation coefficient, the purchase expenses, the improvement works from the last 12 years and the selling expenses. The coefficient only applies if more than 24 months pass between the purchase and the sale. Houses and apartments bought before 1989 are not subject to tax; plots for construction may be.
For residents, 50% of the capital gain is added to the other income of the year and taxed at the IRS bracket rates. If the property received non-repayable public support above 30% of its taxable value and you sell it before 10 years, 100% of the capital gain is counted: the simulator does not consider this case, so the IRS would be higher. The tax is the difference between the IRS for the year with and without the sale, so it depends on your income and on whether you file IRS separately or jointly.
If you sell your primary and permanent residence and reinvest in buying another home to live in, between 24 months before and 36 months after the sale, the capital gain is excluded in proportion to the amount reinvested. What counts is the sale value minus the mortgage you repay.
For sales from 2026 to 2029, reinvesting in residential rental properties with moderate rent, up to €2,300 per month, also excludes the capital gain (Decreto-Lei n.º 97/2026). The property must remain rented and cannot be sold during the legal period.
Yes. If you, your spouse or the person you live with in a non-marital partnership are 65 or older, or already retired, the sale of your primary residence can be excluded if you reinvest in a financial Life Insurance policy (including a PPR in the form of insurance), an open pension fund, the public capitalization scheme or a PEPP, within 6 months, complying with the legal rules for receiving the funds.
The greater of two values counts (art. 46, no. 3 of the CIRS): the taxable patrimonial value (VPT) set in the first appraisal of the house, or the value of the land plus the construction costs proven with invoices. The land is considered at the purchase value (or the VPT used in the IMT, if greater). If you inherited or received it, it is considered at the VPT used in the Stamp Duty. The purchase date becomes the date of the house's registration in the matrix.
Official data verified on 10/20/2026 · Sources: Diário da República, Autoridade Tributária, INE, Segurança Social, Assembleia da República · see sourcesData from INE – Portugal, reused under the CC BY 4.0 licence.
Important note: Simulation for informational purposes only, based on the values you indicated and the tax rules in force. It does not constitute tax advice and does not exempt confirmation with the Tax Authority or a certified accountant. The final tax is determined in the IRS settlement and depends on all household income. CRRF – BROKERAGE, LDA (CrediSegur) is a tied Credit Intermediary registered with Banco de Portugal (no. 0001290) and an Insurance Mediator registered with the ASF (no. 421571530); it does not charge fees for credit intermediation.Sources (in Portuguese) — Capital gains: CIRS, art.º 10.º, 43.º e 44.º (mais-valias); DL n.º 442-A/88, art.º 5.º (não sujeição antes de 1989) · Coefficients: Portaria n.º 382/2025/1 (alienações de 2025) · Rental: Decreto-Lei n.º 97/2026 · IRS: Art.º 68.º do CIRS, Lei n.º 73-A/2025 (OE 2026); art.º 68.º-A (solidariedade); art.º 70.º (mínimo de existência) · Parameters updated on October 2, 2026.