What is IMT in Portugal?

IMT (Imposto Municipal sobre as Transmissoes Onerosas de Imoveis) is Portugal's property transfer tax, paid by the buyer before the deed. It uses progressive brackets with a marginal rate and a deductible amount, so the effective rate rises with the price up to a flat top rate of 6% (or 6.5% for rural land).

How is IMT calculated?

Within each bracket, IMT = price × marginal rate − the bracket's deductible amount (parcela a abater). This produces a smooth progressive tax. Above the top threshold a flat 6% applies to the whole value. Tax is charged on the higher of the purchase price or the VPT (tax-registered value).

What is the imposto do selo on a property purchase?

Imposto do selo (stamp duty) on a property acquisition is 0.8% of the price or VPT, whichever is greater. If you take a mortgage, a separate stamp duty also applies to the loan amount (0.5% or 0.6% depending on term), which this calculator does not include.

Is there an IMT exemption for a first or own home in Portugal?

Yes. Purchases of an own permanent residence below a threshold (around €101,917 on the mainland in recent scales) are IMT-exempt, and lower marginal rates apply up the own-home scale. Young-buyer reliefs have also existed. This tool uses the standard own-home and other-purpose scales.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so your figures stay private.

Portugal Stamp Duty / Transfer Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

This Portugal stamp duty and transfer tax calculator estimates the two taxes a buyer pays when acquiring property on the Portuguese mainland: IMT (the progressive property transfer tax) and the 0.8% imposto do selo (stamp duty). Pick the property use, enter the price, and see the combined acquisition tax in euros before you sign.

How it works

IMT uses progressive brackets. Within a bracket the formula is:

IMT = taxable value × marginal rate − deductible (parcela a abater)

The taxable value is the higher of the purchase price or the VPT (the tax-registered value). The deductible amount keeps the tax continuous across bracket boundaries, so the effective rate climbs gradually toward the flat top rate of 6% (6.5% for purely rural land). Own permanent homes use a gentler scale with an exempt band; second homes and other purposes use a steeper one.

On top of IMT, imposto do selo adds 0.8% of the same taxable value.

Example

Buying a €250,000 own permanent home on the mainland, the price falls in the bracket with a 7% marginal rate and a deductible of about €9,087, giving IMT of roughly 250,000 × 0.07 − 9,087 ≈ €8,413. The 0.8% stamp duty adds €2,000, for a combined acquisition tax of about €10,413 — before notary and registration fees.

Notes

This estimates IMT + property imposto do selo only, using the standard mainland scales. It excludes mortgage stamp duty (0.5%–0.6% on the loan), notary and land-registry fees, and the Madeira/Azores variations. Young-buyer and other special reliefs can reduce or remove IMT — confirm eligibility with your lawyer or the Autoridade Tributaria.