2026 guide
Youth IMT exemption in Portugal
Eligible buyers aged up to 35 can receive IMT and purchase Stamp Duty relief on their first main permanent home.
Who is eligible
- Aged 35 or under on completion.
- Buying a first main permanent home.
- Not treated as a tax dependent.
- No previous ownership or other qualifying housing rights.
- Portuguese tax residence under the applicable statutory conditions.
2026 limits
Mainland: full exemption to €330,539.00 and partial relief to €660,982.00.
Azores and Madeira: full exemption to €413,174.00 and partial relief to €826,228.00.
Important obligations
The home must remain the buyer’s main permanent residence. A sale, rental or change of use during the statutory period may trigger repayment, subject to legal exceptions.