Official sources
Portugal IMT legislation 2026
The laws, tax authority circulars and official tables used by this website. Official documents remain in Portuguese; the English explanations are informative translations.
Circular Letter 40129/2026
The Portuguese Tax Authority’s practical IMT tables in force from 1 January 2026.
Law 73-A/2025 — State Budget 2026
Updated the 2026 IMT brackets. The consolidated CIMT article 17 also includes the rules applying to non-residents.
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.