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IMT and Stamp Duty Simulator
Estimates the IMT (municipal tax on property transfers) and the Stamp Duty on your home purchase, including the Young IMT exemption for those who meet the conditions.- Credit intermediary and insurance agent registered with BdP and ASF
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IMT (Municipal Tax on Onerous Transfers of Real Estate) is a tax you pay when you buy a property in Portugal. It is charged on the transfer of ownership rights and its amount depends on the property price, the applicable rate, the location, and the purpose of the purchase.
IMT applies at the moment of the deed for the real estate transaction, that is, when the ownership of the property changes hands. That is when you must pay IMT and also the Stamp Duty on the purchase.
IMT is charged on the higher of the acquisition value (the price on the deed) and the property’s Taxable Asset Value (VPT). The applicable rate is applied to that amount, the higher of the two.
The VPT (Valor Patrimonial Tributário) is the tax value of a property assigned by the Tax Authority (Finanças), used as the basis to calculate taxes such as IMI and IMT. It usually differs from the market value and is calculated based on the property’s size, location, and age.The VPT is used as a reference to charge two taxes: IMI (Municipal Property Tax), whose annual rate, paid to the local council, is applied to the VPT; and IMT, which at the time of purchase is calculated based on the higher of the deed price and the VPT.
IMT rates range from 0% (lower-value primary residence) to 10% (buyers domiciled in a tax haven), depending on the property value, location (Mainland or Autonomous Regions), purpose of the purchase and type of property. The higher the property value, the higher the applicable rate. Since May 20, 2026, anyone who is not a tax resident in Portugal pays a flat rate of 7.5% on the purchase of a home, with no exemptions or reductions, unless they become a resident within the following two years or rent out the property with rent within the legal limits (IMT Code, article 17, paragraph 10).
In addition to IMT, when you buy a home you also pay Stamp Duty on the purchase. The State charges 0.8% on the property value. For example, on a home worth €200,000, the Stamp Duty amounts to €1,600.
As a rule, yes. Stamp Duty of 0.8% is due on the purchase of any property. The exception is for young buyers eligible for the IMT Jovem benefit, who may be exempt from Stamp Duty (in full or in part) on the purchase of their first primary residence, within the applicable value limits.
The deduction amount is a “discount” applied when calculating IMT.Imagine you buy a home on the Mainland for €200,000. The applicable rate is 7%, which would correspond to €14,000. However, that bracket benefits from a deduction amount of €10,457.96, which reduces the IMT payable to €3,542.04.The deduction amounts increase as the property value goes up and also vary according to the type of property. For a primary residence, the deduction is higher than for a second home.
No. The last two value brackets do not have a deduction amount, which means higher-value properties do not benefit from this reduction in the final amount payable.
There are two main situations that can give rise to an IMT exemption: one related to the property value (lower-value properties intended as a primary residence) and another related to the buyer’s age (the IMT Jovem benefit, on the purchase of the first primary residence).
A property intended as a primary residence can be exempt from IMT if its value (deed price or VPT) does not exceed €106,346 on the Mainland, or €132,933 in the Autonomous Region of Madeira or the Azores. There is also the IMT Jovem exemption on the first purchase of a primary residence up to €330,539, for those who are up to 35 years old, are not considered dependents for IRS purposes, and have not owned a home in the previous three years (see the questions on IMT Jovem).
Since 2024, young people aged 35 or under can benefit from an exemption from IMT and Stamp Duty on the purchase of their first primary residence, provided they meet the requirements.On the Mainland, full exemption covers properties whose transaction value is up to €330,539. Between €330,539 and €660,982 there is a partial exemption, with a discount on the IMT amount. Above €660,982 there is no longer any IMT benefit; for Stamp Duty, the deduction corresponding to the portion of the value up to €330,539 is maintained.In the Autonomous Regions, the limits are higher: full exemption up to €413,174 and partial exemption between €413,174 and €826,228. Above this last amount there is no longer any IMT benefit; for Stamp Duty, the deduction on the portion up to €413,174 is maintained.The exemption lapses if, within the following six years, the property ceases to be your primary residence (except for the situations provided for by law).
To benefit from the IMT and Stamp Duty exemption, the buyer must not: be over 35 years old; be considered a dependent for IRS purposes; own a home or a share of a home; or have owned a home, or a share, in the previous three years. The property must be intended as the first primary residence.
When only one of the buyers is eligible for IMT Jovem, the exemption applies only to their share. If they are married and the home is joint marital property, each one is considered to own half; in other cases, each person’s share is what counts. The other share is taxed at the normal rates, and the same applies to Stamp Duty.
The property’s purpose affects the applicable rates and benefits. A primary residence has more favorable tables and is the only one that gives access to the IMT Jovem exemption. A second home has lower deduction amounts, resulting in higher IMT. Rural properties, urban properties, and purchases covered by tax haven regimes have their own rates and do not benefit from IMT Jovem.
The value brackets and exemption limits are different on the Mainland and in the Autonomous Regions (Madeira and the Azores. In the Autonomous Regions, the limits are higher. For example, the primary residence exemption applies up to €106,346 on the Mainland and up to €132,933 in the Autonomous Regions.
IMT is assessed before the deed and must be paid on the day of assessment or within the following 30 days; if it is not paid within that period, the assessment becomes void. If the contract is signed abroad, payment is made during the following month. The Stamp Duty on the purchase is paid at the same time.
This simulator provides an estimate of the IMT and Stamp Duty payable, already taking into account the deduction amount and any applicable benefits, such as IMT Jovem. It is for information purposes only, based on the tables in force. The final amounts must always be confirmed by the Tax Authority (Finanças) and the notary.