Eligible expenses
Only enter costs that may qualify and for which evidence is available. The calculator cannot decide whether a receipt is deductible.
Illustrative tax scenario
Estimate property capital gains tax for a Portuguese resident.
Enter the purchase and sale values, eligible expenses and taxable income. Use the result to prepare questions, not to file a return.
Property capital gains estimate · 2026
Estimate capital gains tax on a property sale.
For an individual resident in Mainland Portugal under separate assessment. The calculator adds 50% of the eligible gain to other taxable income and estimates the resulting increase in Portuguese income tax (IRS).
The official coefficient table for disposals in 2026 had not yet been published on 1 September 2026. A 1.00 input is provisional unless the property was held for 24 months or less.
Illustrative additional IRS
€49,033
- Sale value used
- €500,000
- Corrected acquisition value
- €250,000
- Gain after the costs you entered
- €212,000
- Gain after reinvestment
- €212,000
- 50% included in taxable income
- €106,000
Estimate only, not tax or legal advice. It excludes joint assessment, minimum-existence mechanics, personal deductions and credits, annual netting of multiple property gains or losses, autonomous-region rates, non-resident treatment, inherited or pre-1989 property, business property, recent sale of publicly supported property, 65+ financial-product relief and the temporary 2026-2029 capped-rent reinvestment regime. Official coefficients and every expense require evidence.
From the property gain to the IRS estimate
Property gain = sale value for tax purposes - corrected acquisition value - eligible expenses and improvements.
For the resident individual modelled here, the calculator adds 50% of the eligible gain, after any modelled reinvestment relief, to other taxable income. The estimated additional IRS is the difference between tax with and without that gain.
Example: a €350,000 property sale
Illustrative mainland resident individual, without reinvestment. The 1.05 correction coefficient is hypothetical, not an official coefficient for a particular acquisition year.
| Calculation | Amount |
|---|---|
| Sale value used | €350,000 |
| Corrected acquisition: €200,000 × 1.05 | €210,000 |
| Eligible expenses and improvements assumed | €20,000 |
| Gain: €350,000 - €210,000 - €20,000 | €120,000 |
| 50% included in taxable income in this example | €60,000 |
€60,000 is income included in the IRS calculation, not the tax bill. The final tax depends on the seller's other income and circumstances. Use the official correction coefficient for the disposal year and confirm each expense.
Important limits
Confirm the estimate against your own tax circumstances.
Monetary correction
The acquisition value may require an official monetary correction coefficient. Use the coefficient applicable to the disposal year.
Special cases
The tool can model ordinary main-home reinvestment, but eligibility must be checked separately. Non-residents, companies, inherited property and pre-1989 acquisitions fall outside this tax model.
Official references
Official references
Rules and public services can change. Open the current official source before relying on a deadline, rate or record.
Confirm the estimate against your own tax circumstances.
Can I use this result in my IRS return?
Do not use it as the calculation for your tax return. It is an illustrative estimate for an individual tax resident and cannot confirm deductions, exemptions or the final assessment.
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.