Tool · Updated 24 September 2026
What it really costs to buy a home in Portugal in 2026
Since 25 May 2026, non-residents buying a home in Portugal pay a flat 7.5% IMT (transfer tax) on the full price, plus 0.8% stamp duty, 0.6% stamp duty on any mortgage, legal fees and about €375–€700 in deed and registry fees. On a €600,000 house with a €300,000 mortgage that comes to about €59,680 (9.9% of the price), against €48,917 for a resident buying their main home. Buyers who become resident within two years can claim the difference back.
- IMT (transfer tax)
- €45,000
- Stamp duty on the purchase (0.8%)
- €4,800
- Stamp duty on the mortgage (0.6%)
- €1,800
- Lawyer incl. 23% VAT
- €7,380
- Deed and registry (Casa Pronta)
- €700
- As a share of the price
- 9.9%
- IMT a resident would pay on a second home
- €35,300
Mainland Portugal, homes only. Registry fees use the Casa Pronta prices: €375 without a mortgage, €700 with one. Excludes survey, bank fees and translation.
Worked examples
| Purchase | IMT | Stamp duty | Lawyer + registry | Total |
|---|---|---|---|---|
| €600,000 house in Cascais, non-resident buyer, €300,000 mortgage | €45,000 | €6,600 | €8,080 | €59,680 (9.9%) |
| Same house, buyer already Portuguese resident, main home | €34,237 | €6,600 | €8,080 | €48,917 (8.2%) |
| €400,000 flat in Lisbon, non-resident cash buyer | €30,000 | €3,200 | €5,295 | €38,495 (9.6%) |
| €1,500,000 villa in Quinta da Marinha, non-resident cash buyer | €112,500 | €12,000 | €14,213 | €138,713 (9.2%) |
Who pays the 7.5% non-resident rate?
Decree-Law 97/2026 sets a single IMT rate of 7.5% for buyers who are not tax resident in Portugal when they buy an urban property intended only for housing. It replaces the normal sliding scale and no other exemption or reduction applies on top. It took effect on 25 May 2026.
- It does not apply if you were Portuguese tax resident at any time before the purchase. You pay the normal table for homes that are not your main home.
- You can claim the difference back if you become Portuguese tax resident within two years, or if you let the home at a moderate rent (up to €2,300 a month) with a lease signed within six months, for at least 36 months within five years. You must apply within six months of becoming resident or signing the lease. Nothing is refunded automatically.
- Residency, not nationality, is what counts. A British or American buyer who already lives in Portugal pays the resident rates.
2026 IMT tables for residents
Mainland Portugal, from the tax authority's circular 40129/2026. Tax = price × rate − deduction.
| Price up to | Main home | Other homes |
|---|---|---|
| €106,346 | 0% | 1% |
| €145,470 | 2% − €2,126.92 | 2% − €1,063.46 |
| €198,347 | 5% − €6,491.02 | 5% − €5,427.56 |
| €330,539 | 7% − €10,457.96 | 7% − €9,394.50 |
| €633,931 (other homes) / €660,982 (main home) | 8% − €13,763.35 | 8% − €12,699.89 |
| €1,150,853 | 6% flat | 6% flat |
| Above €1,150,853 | 7.5% flat | 7.5% flat |
Buyers aged 35 or under buying their first main home can pay no IMT up to €330,539 (IMT Jovem). This calculator doesn't apply that relief.
The other costs
- Stamp duty: 0.8% of the price, plus 0.6% of the loan for mortgages of five years or more.
- Deed and registry: the government's Casa Pronta service charges €375 for a purchase without a mortgage and €700 with one. A notary deed costs a similar amount.
- Lawyer: optional but usual for foreign buyers; commonly 1–2% of the price or a fixed fee, plus 23% VAT.
- Estate agent: in Portugal the seller normally pays the agent. A buyer's agent, if you hire one, is an extra cost.
- When you pay: IMT and stamp duty are paid before the deed.
Sources
General information, not tax advice. Confirm your IMT position with a lawyer before you sign the promissory contract. Updated 24 September 2026.
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