Free calculator
IMT and stamp duty calculator
Find out how much tax you’ll pay when buying a home in Portugal, with the 2026 tables and the exemption for buyers aged 35 or under.
2026 tables · updated on 27/10/2026
Free calculator
IMT table 2026 — permanent own home
IMT (property transfer tax) is charged on the higher of the purchase price and the tax-registered value (VPT). Up to €660,982 the marginal rate of the band applies, minus the amount to deduct; above that, flat rates apply to the whole value. In the Azores and Madeira the band limits are 25% higher.
Stamp duty (Imposto do Selo) is 0.8% of the same value. Buyers aged 35 or under purchasing their first permanent own home are exempt from IMT and stamp duty up to €330,539; between that and €660,982 they pay 8% IMT and 0.8% stamp duty only on the excess.
| Value | Rate | Amount to deduct |
|---|---|---|
| €0 – €106,346 | 0% | — |
| €106,346 – €145,470 | 2% | €2,127 |
| €145,470 – €198,347 | 5% | €6,491 |
| €198,347 – €330,539 | 7% | €10,458 |
| €330,539 – €660,982 | 8% | €13,763 |
| €660,982 – €1,150,853 | 6% (flat rate) | — |
| Above €1,150,853 | 7.5% (flat rate) | — |
Frequently asked questions
IMT and stamp duty calculator
Who is entitled to IMT Jovem?
Buyers aged 35 or under, buying their first permanent own home, who are not dependants for income tax purposes and have not owned a residential property in the previous three years.
When is IMT paid?
Before the deed. The payment slip is issued on the Tax Authority portal and must be paid by the date of the deed, which can only take place once the tax is settled.
How does the youth exemption work when two people buy?
IMT is split by each buyer’s share. If only one meets the requirements, the exemption applies to their share and the other pays theirs as normal.
Is there a youth exemption on the mortgage stamp duty?
No. The youth exemption applies to the stamp duty on the purchase (0.8%). The stamp duty on the loan (0.6%) and on interest (4%) still apply.