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IMT Calculator 2026

Work out the property transfer tax (IMT) you will pay when buying a home, with the updated 2026 brackets.

IMT Calculator 2026

Property price (or VPT, whichever is higher)
Purpose
Estimated IMT to pay

2026 brackets for mainland Portugal. Does not include stamp duty (0.8%). The Azores and Madeira have different tables.

What is IMT?

It's the Municipal Tax on Property Transfers, paid once, when you buy the home, before the deed. The amount depends on the price (or the taxable value, whichever is higher), on the purpose and on whether you qualify for any benefit.

For a permanent main residence there is an exemption up to €106,346. Buyers aged 35 or under are exempt up to €330,539 (2026 values).

Add stamp duty (0.8%) and the deed costs: the purchase costs calculator adds it all up for you.

FAQ

Frequently asked questions

When is IMT paid?

Before the purchase deed. Without proof of payment, the notary will not sign the deed.

Is IMT calculated on the price or on the VPT?

On whichever is higher: the deed value (price) or the property's Taxable Property Value (VPT).

Is there an exemption for young buyers?

Yes. Up to age 35, when buying a first permanent main residence, there is a full IMT exemption up to €330,539 and a partial one up to €660,982 (2026).

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