Enter the gifted value (for money or movable goods) or the property's VPT. Gifts to a spouse, descendants and ascendants are exempt from the 10% (item 1.2); a gift of real estate always pays 0.8% (item 1.1), even to exempt family.

Educational estimate, not tax or financial advice. It computes the Stamp Duty on gifts in mainland Portugal (item 1.2 of 10% and, for real estate, item 1.1 of 0.8%); it does not cover inheritances or the other items. Confirm the figures with the tax authority.