Official 2026 data
2026 IMT tables and rates
All current brackets for mainland Portugal, the Azores and Madeira, permanent homes, second homes and Youth IMT. The taxable value is the higher of the purchase price and VPT.
Non-residents
7.5%
Flat housing rate under CIMT article 17(10)
Low-tax jurisdictions
10%
Flat rate for listed entities
Rural property
5%
Flat rate
Other urban property
6.5%
Flat rate
Stamp Duty
0.8%
Purchase duty under TGIS item 1.1
Youth IMT
≤ 35
Full mainland exemption to €330,539.00
Complete 2026 brackets
Main permanent home · Mainland
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €106,346.00 | 0% | — |
| €106,346.00 – €145,470.00 | 2% | €2,126.92 |
| €145,470.00 – €198,347.00 | 5% | €6,491.02 |
| €198,347.00 – €330,539.00 | 7% | €10,457.96 |
| €330,539.00 – €660,982.00 | 8% | €13,763.35 |
| €660,982.00 – €1,150,853.00 | 6% | — |
| Above €1,150,853.00 | 7.5% | — |
Main permanent home · Islands
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €132,933.00 | 0% | — |
| €132,933.00 – €181,838.00 | 2% | €2,658.66 |
| €181,838.00 – €247,934.00 | 5% | €8,113.80 |
| €247,934.00 – €413,174.00 | 7% | €13,072.48 |
| €413,174.00 – €826,228.00 | 8% | €17,204.22 |
| €826,228.00 – €1,438,566.00 | 6% | — |
| Above €1,438,566.00 | 7.5% | — |
Second home · Mainland
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €106,346.00 | 1% | — |
| €106,346.00 – €145,470.00 | 2% | €1,063.46 |
| €145,470.00 – €198,347.00 | 5% | €5,427.56 |
| €198,347.00 – €330,539.00 | 7% | €9,394.50 |
| €330,539.00 – €633,931.00 | 8% | €12,699.89 |
| €633,931.00 – €1,150,853.00 | 6% | — |
| Above €1,150,853.00 | 7.5% | — |
Second home · Islands
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €132,933.00 | 1% | — |
| €132,933.00 – €181,838.00 | 2% | €1,329.33 |
| €181,838.00 – €247,934.00 | 5% | €6,784.47 |
| €247,934.00 – €413,174.00 | 7% | €11,743.15 |
| €413,174.00 – €792,414.00 | 8% | €15,874.89 |
| €792,414.00 – €1,438,566.00 | 6% | — |
| Above €1,438,566.00 | 7.5% | — |
Youth IMT · Mainland
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €330,539.00 | 0% | — |
| €330,539.00 – €660,982.00 | 8% | €26,443.12 |
| €660,982.00 – €1,150,853.00 | 6% | — |
| Above €1,150,853.00 | 7.5% | — |
Youth IMT · Islands
| Taxable value | Rate | Deduction |
|---|---|---|
| Up to €413,174.00 | 0% | — |
| €413,174.00 – €826,228.00 | 8% | €33,053.92 |
| €826,228.00 – €1,438,566.00 | 6% | — |
| Above €1,438,566.00 | 7.5% | — |
Sources applied
Official Portuguese sourceCIMT article 12 — taxable value is the higher of price and VPTOpen source Official Portuguese sourceCIMT article 17 — rates for homes, non-residents and low-tax jurisdictionsOpen source Official Portuguese sourceCircular Letter 40129/2026 — official practical IMT tables I to VIOpen source Official Portuguese sourceLaw 73-A/2025 — 2026 State Budget update to the CIMT bracketsOpen source Official Portuguese sourceDecree-Law 97/2026 — non-resident rule, exceptions and refundsOpen source Official Portuguese sourceTGIS item 1.1 — purchase Stamp DutyOpen source Official Portuguese sourceComplete Portuguese IMT Code indexOpen source
Rates and brackets verified on 22 September 2026.