IMT and Stamp Duty are both charged on the higher of the deed price and the VPT. Enter both. The calculator uses the higher. Mainland (Continente) tables, 2026 limits.
A buyer always pays both: IMT and Stamp Duty on the acquisition (0.8%). Both are charged on the same taxable value, because art. 9(4) of the Stamp Duty Code applies the IMT Code’s rules. Stamp Duty on the CREDIT (0.6% of the amount financed) is not included, because that only arises if there is a mortgage.
| Taxable value (the higher) | €250,000.00 |
| Rate applied | 7% |
| − Deduction | −€10,457.96 |
| = IMT to pay | €7,042.04 |
Educational estimate, not tax or financial advice. It computes the IMT and the acquisition Stamp Duty of a purchase in mainland Portugal; it does not include credit Stamp Duty, IMT Jovem or the Madeira/Azores tables. Confirm the figures before the deed.
IMT and Stamp Duty Calculator (Portugal) by Calculadora Capital