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IMT and Stamp Duty Calculator (Portugal)

How much tax will you pay when buying a home in Portugal? This calculator works out both taxes due at the deed, the property transfer tax (IMT) and the acquisition stamp duty, from the deed price (or the VPT, if higher) and the property use.

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.

IMT to pay
€7,042.04
Stamp Duty (0.8%, TGIS item 1.1)
€2,000.00
Total tax at the deed
€9,042.04

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.

How the IMT is reached

Taxable value (the higher)€250,000.00
Rate applied7%
− 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.

Video: how to use the calculator

What IMT is and who pays it

The Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT) is a one-off tax paid by whoever buys a property in Portugal. It is due before the deed (without proof of payment the purchase cannot go ahead) and the revenue goes to the municipality. Unlike IMI (which is annual), IMT is paid only at the moment of purchase.

How it is calculated

IMT is charged on the higher of two values: the value declared in the deed (the price) or the property’s taxable value (VPT). A rate is then applied that depends on what the property is for. For housing (own permanent home or secondary), the rate is progressive in brackets: you multiply the value by the bracket rate and subtract the "parcela a abater" (deduction). As a formula: IMT = value × rate − deduction. Rural buildings pay a flat 5% and other urban buildings 6.5%.

The exemption and the 2026 brackets

Buying an own permanent home is exempt from IMT up to €106,346 in 2026 (the first bracket is 0%). Above that, the marginal rate rises through brackets (2%, 5%, 7% and 8%) up to single flat rates of 6% and 7.5% on higher-value properties. A non-permanent home (a second home or buy-to-let) follows its own table, without the exempt bracket: it starts straight at 1%. The bracket limits are updated each year by the State Budget.

Why IMT and Stamp Duty are calculated together

A home buyer does not pay one tax, they pay two: IMT and the acquisition stamp duty. Item 1.1 of the Stamp Duty General Table charges 0.8% on the "aquisição onerosa" (onerous acquisition) of ownership or partial rights over property, with no threshold and no general exemption. So even a buyer who pays no IMT at all, because they are below the €106,346 own-permanent-home exemption, still pays the 0.8% stamp duty. And the shared base is no coincidence: the Stamp Duty Code defers to the IMT Code twice, in art. 9(4) (the taxable value of property transactions follows the IMT Code’s rules for determining the tax base) and in art. 23(4) (the assessment of item 1.1 likewise follows "as regras contidas no CIMT"). That is why one calculator, given the deed price and the VPT, reaches both taxes: the law measures them with the same ruler and assesses them by the same route.

What this calculator does not include

Stamp duty on the CREDIT (item 17.1) is left out: 0.6% of the amount financed on a loan of five years or more, which only arises if you buy with a mortgage and depends on the loan amount and term rather than the price of the house. That calculation is in the Stamp Duty calculator. Also out of scope are IMT Jovem (full exemption up to €330,539 in 2026, which has its own calculator), the Madeira and Azores tables, and deed and land-registry fees, which are services rather than taxes.

Worked example

Someone buying an own permanent home for €250,000 (with a lower VPT) falls in the 7% bracket: IMT = 250,000 × 7% − €10,457.96 = €7,042.04. Acquisition stamp duty adds 250,000 × 0.8% = €2,000, so €9,042.04 of tax in total at the deed. If the same home were a second residence, the secondary-housing table would apply (7%, deduction €9,394.50), giving €8,105.50 of IMT, more, because it has no exempt bracket, or €10,105.50 including stamp duty.

Frequently asked questions

How is IMT calculated in 2026?
A rate is applied to the higher of the deed price and the property’s VPT. For housing, the rate is progressive in brackets and a deduction is subtracted: IMT = value × rate − deduction. Rural buildings pay 5% and other urban buildings 6.5%. The bracket limits were raised by about 2% in the 2026 State Budget.
Who is exempt from IMT when buying a home?
Buying an own permanent home is exempt from IMT up to €106,346 in 2026. There is also IMT Jovem: buyers up to age 35 purchasing their first own permanent home are exempt up to €330,539 in 2026. This calculator applies the general exemption (the 0% bracket); IMT Jovem is explained in the article.
Is IMT charged on the price or on the VPT?
On the higher of the two. The purchase price is usually above the taxable value (VPT), so IMT is normally charged on the price. But if the VPT is higher than the deed value, the VPT is used. Enter both in the calculator and it uses the higher.
What is the difference between IMT and IMI?
IMT is paid once, at the moment you buy the property, and is borne by the buyer. IMI is an annual tax on ownership, owed every year by whoever owns the property on 31 December. They are different taxes, even though both relate to property.
Does this calculator include Stamp Duty?
Yes. It computes both taxes due at the deed: IMT and the acquisition stamp duty of 0.8% on the same taxable value (TGIS item 1.1), and shows the total. Stamp duty on the CREDIT (0.6% of the amount financed) is left out, as it only arises with a mortgage: use the Stamp Duty calculator for that.
How much tax do I pay on a €250,000 home?
On an own permanent home of €250,000 you pay €7,042.04 of IMT (250,000 × 7% − €10,457.96) plus €2,000 of stamp duty (0.8%), so €9,042.04 of tax at the deed. On a second home it would be €8,105.50 of IMT and €10,105.50 in total. Deed and land-registry fees come on top of these taxes and are not taxes.
Does it include IMT Jovem and the autonomous regions?
No. It applies the general own-permanent-home exemption (the 0% bracket) with the mainland tables. It does not include the IMT Jovem regime (full exemption up to €330,539 in 2026 for first-time buyers up to age 35) or the separate Madeira and Azores tables, which have higher bracket limits. IMT Jovem has its own calculator.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-08-13