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Gift Tax Calculator (Portuguese Imposto do Selo on gifts)

How much tax do you pay on a gift in Portugal? Gifts pay Stamp Duty (Imposto do Selo): 10% on the gifted value (item 1.2 of the General Table). But a spouse, children, grandchildren, parents and grandparents are exempt from that 10%. A gift of real estate also pays 0.8% (item 1.1) on the VPT, even to those family members. This calculator estimates the duty from the value, the type of asset and who receives the gift.

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.

Stamp Duty to pay
€5,000.00

How the Stamp Duty is reached

Gift duty (item 1.2, 10%)€5,000.00
= Stamp Duty to pay (effective rate 10%)€5,000.00

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.

The two Stamp Duty items on gifts

A gift is a gratuitous transfer and pays Stamp Duty under the General Table (TGIS). Two items apply. Item 1.2 charges the gratuitous acquisition of assets at 10% on the gifted value, whether money, shares, a car or real estate. Item 1.1 is added only when the asset is real estate: a further 0.8% on the taxable value (VPT), the same item as buying a home.

Who is exempt from the 10%

Article 6(e) of the Stamp Duty Code exempts from item 1.2 (the 10%) the spouse or de facto partner, descendants (children and grandchildren) and ascendants (parents and grandparents). So a money gift from parents to children pays no tax. That exemption, however, does not cover item 1.1: gifting real estate to a child still pays 0.8% on the VPT. Anyone outside the close family (siblings, nephews, friends) pays the 10%, and on real estate 10% + 0.8% = 10.8%.

What value the duty is charged on

For money and movable goods, the duty is charged on the value actually gifted. For real estate, it is charged on the VPT from the property record (or the market value, if higher). The 10% and 0.8% rates are set in law (annexed to the Stamp Duty Code) and do not change every year with the State Budget.

Worked example

Gifting €50,000 in cash to a sibling pays €50,000 × 10% = €5,000 in Stamp Duty. The same gift to a child pays nothing (exempt). Gifting real estate with a VPT of €200,000 to a child pays only the 0.8% of item 1.1 = €1,600; to a nephew it would pay 10% + 0.8% = €21,600.

Frequently asked questions

How much tax do you pay on a gift in Portugal?
You pay Stamp Duty of 10% on the gifted value (item 1.2). But a spouse, children, grandchildren, parents and grandparents are exempt from that 10%. If the gift is real estate, you also pay 0.8% (item 1.1) on the VPT, even between exempt family.
Does a money gift from parents to children pay tax?
No. Gifts between a spouse or de facto partner, descendants (children, grandchildren) and ascendants (parents, grandparents) are exempt from the 10% Stamp Duty. Gifting money to a child pays no tax. Above €5,000 the gift must still be declared to the tax authority.
And gifting a home to a child, does it pay tax?
Yes, but only the 0.8% of item 1.1 on the property’s VPT. The exemption for spouse, descendants and ascendants covers the 10% (item 1.2), but not the 0.8% on the property transfer. On a home with a VPT of €200,000, the child pays €1,600 in Stamp Duty.
How much does someone outside the close family pay?
A sibling, nephew, friend or anyone outside the spouse/descendants/ascendants circle pays the 10% of item 1.2 on the gifted value. If the gift is real estate, a further 0.8% (item 1.1) is added, a total of 10.8% on the VPT.
Is a gift the same as an inheritance?
They are gratuitous transfers with the same 10% rate (item 1.2) and the same exemption for spouse, descendants and ascendants. The difference is timing: a gift is made in life; an inheritance is on death and has its own division rules. This calculator estimates gifts.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-16