Property purchase cost calculator
IMT Calculator
Calculate IMT (Imposto Municipal sobre Transmissoes) and closing costs for property in Portugal.
ROI calculator Need full ROI analysis? Track your values Just want to track income & expenses?
Progressive transfer tax on property purchases in mainland Portugal. Default rates are for secondary/investment residence (1–8% progressive, then flat 6% or 7.5% on high values). Primary residence (habitação própria permanente) uses lower brackets with a zero-rate band up to EUR 106,346 — select the owner-occupier profile for HPP. Stamp duty (Imposto do Selo) of 0.8% is charged separately.
IMT (Imposto Municipal sobre Transmissoes) uses a progressive sliding scale — you only pay the higher rate on the portion of the price that falls within each band, not on the full purchase price.
| Property value | Rate |
|---|---|
| €0.00 – €106,346.00 | 1.0% |
| €106,346.00 – €145,053.00 | 2.0% |
| €145,053.00 – €198,146.00 | 5.0% |
| €198,146.00 – €306,420.00 | 7.0% |
| €306,420.00 – €621,501.00 | 8.0% |
| €621,501.00 – €1,128,287.00 | 6.0% |
| €1,128,287.00 and above | 7.5% |
Owner-occupier
Habitação própria e permanente (HPP) qualifies for a zero-rate band up to EUR 106,346 and lower marginal rates above that threshold.
You must occupy the property as your main home and meet Autoridade Tributária conditions. Non-resident flat-rate IMT (7.5%) does not combine with this profile.
Permanent primary residence conditions apply — confirm HPP status with your lawyer.
| Property value | Rate | Tax on this band |
|---|---|---|
| €0.00 – €106,346.00 | Exempt (0%) | No tax |
| €106,346.00 – €145,470.00 | 2.0% | Up to €782.48 |
| €145,470.00 – €198,347.00 | 5.0% | Up to €2,643.85 |
| €198,347.00 – €330,539.00 | 7.0% | Up to €9,253.44 |
| €330,539.00 – €660,982.00 | 8.0% | Up to €26,435.44 |
| €660,982.00 – €1,150,853.00 | 6.0% | Up to €29,392.26 |
| €1,150,853.00 and above | 7.5% | 8% of amount above €1,150,853.00 |
Select Owner-occupier in the buyer type dropdown above .
IMT (Commercial / Non-Residential) (Commercial)
Non-residential/commercial properties in Portugal pay a flat IMT rate of 6.5% of the purchase price.
Flat rate of 6.50% of the purchase price.
Additional surcharges
Non-resident 7.5%
2026 non-resident flat rate: 7.5% on the full price replaces the progressive brackets. Does not apply if you commit to renting at moderate rent or become resident within 2 years.
Limitations & caveats
- This estimate uses your entered purchase price — IMT is often assessed on the higher of price and VPT.
- Stamp duty (0.8% Imposto do Selo) is separate and shown in closing costs, not in the IMT line.
- Non-resident 7.5% flat rate applies via the foreign-buyer surcharge when selected.
- Mainland tables only — Azores and Madeira differ.
Beyond IMT (Imposto Municipal sobre Transmissoes), buyers typically pay the following fees when purchasing property in Portugal. These are included in the calculator above.
Stamp Duty (Imposto do Selo)
Stamp duty of 0.8% on the purchase price or VPT (whichever is higher). Paid in addition to IMT at the time of signing the deed.
Lawyer / Solicitor Fee
Legal fees for reviewing contracts, due diligence, and representing you at the deed signing. Typically 1-1.5% of purchase price + 23% VAT, with a minimum of EUR 1,500.
Notary Fee (Escritura)
Fee for the notary who witnesses and certifies the deed of sale (escritura). In Portugal, notaries are mandatory for property transfers. Typically EUR 300-600.
Land Registry (Registo Predial)
Fee for registering the property transfer with the Conservatoria do Registo Predial. Typically EUR 200-300.
Stamp Duty on Mortgage
Additional stamp duty of 0.6% applied to the mortgage loan amount. Only applies if financing with a mortgage.
Only applies when financing with a mortgage.
Mortgage Arrangement Fee
Bank processing fee for the mortgage. Varies by lender — typically EUR 200-500. Some banks waive this for certain products.
Property Valuation
Independent property valuation required by the bank for mortgage approval. Typically EUR 200-400.
More calculators