IMT base
For the model, IMT and purchase stamp duty use the higher of the declared price and the property tax value (VPT).
Buying costs · mainland Portugal
Calculate IMT, stamp duty and the cash needed to buy.
Use the higher of the agreed price and VPT, select the intended use and test resident, non-resident and first-home scenarios.
Portugal purchase costs · Mainland · 2026
Estimate the total cost of buying.
Estimate residential IMT, stamp duty, mortgage stamp duty and the cash required at completion for an individual buyer.
Estimated costs payable at completion
€18,837
- Tax base used
- €350,000
- IMT payable upfront
- €14,237
- Purchase stamp duty · 0.8%
- €2,800
- Mortgage stamp estimate
- €0
- Estimated professional and registration costs
- €1,800
Estimated cash required at completion€368,837
Estimate only, not tax, legal or credit advice. Mainland residential rules checked 1 September 2026. The higher of price and VPT is used. Eligibility, ownership shares and final tax require confirmation with AT or the relevant professional.
How IMT and stamp duty are calculated
The tax base is the higher of the purchase price and VPT. IMT follows the applicable rate or tax table; purchase stamp duty is 0.8% of that base before any relief.
The buyer's tax residence, intended use and eligibility for relief determine the IMT calculation. Mortgage stamp duty is a separate charge based on the loan amount and term.
Example: a €300,000 main home
A private buyer who is tax resident in mainland Portugal buys a main home in 2026. The tax base is €300,000, with no IMT Jovem relief and no mortgage.
| Calculation | Amount |
|---|---|
| IMT: €300,000 × 7% - €10,457.96 | €10,542.04 |
| Purchase stamp duty: €300,000 × 0.8% | €2,400.00 |
| Total IMT and purchase stamp duty | €12,942.04 |
This example uses the 2026 mainland main-home table. It excludes registration, legal services and other transaction costs. Enter your own circumstances in the calculator above.
What the estimate covers
Separate the price, tax and financing assumptions.
Non-resident scenario
The calculator reflects the 7.5% purchase rule for many non-resident buyers, the previous-residence exception and separate possible AT adjustments for future residence or qualifying rental.
Mortgage costs
Credit stamp duty depends on the amount and term entered. Bank fees, insurance and valuation charges are not automatically included.
Official references
Official references
Rules and public services can change. Open the current official source before relying on a deadline, rate or record.
Separate the price, tax and financing assumptions.
Does the calculator cover the islands or non-residential property?
No. This page models residential property in mainland Portugal. Madeira, the Azores, land, commercial property and company purchases can follow different rules.
Is the result a quote or professional advice?
No. It is an indicative scenario based only on the information entered. Confirm the final figures and the terms of your transaction with the relevant authority, bank or qualified professional.