(+351) 932 224 792 
info@luznurcapital.com Estimate the full cost of buying and holding property in Portugal — transfer tax, stamp duty and annual rates — for the 2026 tax year.
Indicative estimates based on the 2026 tax tables and the details you enter — not tax or legal advice.
Frequently asked questions
What taxes do I pay when buying property in Portugal?
Two main ones at purchase: IMT (property transfer tax) and stamp duty (Imposto do Selo) at 0.8%. On top of the taxes you'll have notary, registration and legal fees. The calculator estimates all of these from the price.
How is IMT calculated?
IMT is charged on the higher of the price or the property's tax value (VPT). For residential property it's progressive — the rate climbs through bands — then becomes a single flat rate on the whole value above roughly €1.15M. The calculator applies the current 2026 bands automatically.
Do non-residents pay more property tax in Portugal?
Under the 2026 housing law, non-residents pay a flat 7.5% IMT on residential property, rather than the progressive resident rates. It can be refundable if you become a Portuguese tax resident within two years. Companies and tax-haven entities are treated differently again.
What are IMI and AIMI?
IMI is the annual municipal property tax, charged on the VPT at a rate your municipality sets (typically 0.3–0.45%). AIMI is an additional annual wealth tax on higher-value property, applying above €600,000 of VPT per owner. The calculator estimates both.
What is VPT and why does it matter?
VPT (Valor Patrimonial Tributário) is the tax authority's registered value for the property, usually below the market price. It's the base for IMI and AIMI, and IMT is charged on whichever is higher — the price or the VPT. You'll find it on the property's caderneta predial.
Is there a tax exemption for a primary residence?
Lower IMT entry rates apply to a permanent own home compared with a second or investment property, and some reliefs exist. A property bought purely for investment or as a holiday home doesn't qualify for the permanent-residence treatment.
Does the calculator include legal and notary fees?
Yes — alongside the taxes, it estimates legal fees (typically around 1% of price, plus VAT) and notary and registration costs, so you see the full one-time cost of buying. The figures are indicative and can be tailored to your transaction.
Are these figures exact?
They're accurate estimates based on the 2026 tax tables and the details you enter, but the final liability depends on the deed value, the current VPT, any exemptions and your residency status. We confirm definitive figures with our tax and legal partners before completion.