IMT Tax Calculator
Automatic results of the IMT simulation:
Total Amount Payable (IMT + Stamp Duty)
Stamp Duty Tax (Fixed Tax Rate of 0.8%)
The IMT will be applied to the higher of the contract value or the property's tax assessment value whichever is greater.
Table for calculating IMT tax in Portugal based on the 2024 State Budget data according to the official Portuguese finance website, in the document at https://info.portaldasfinancas.gov.pt /pt/ informacao_fiscal/ legislacao/ instrucoes_administrativas/ Documents/ Oficio_circulado_40121_2024.pdf, depending on the selected locations and property types.:
| Taxable Income |
Rate |
Deductible Amount |
|
0% |
0.00 € |
| from 101,917.00 € up to 139,412.00 € |
2% |
2,038.34 € |
| from 139,412.00 € up to 190,086.00 € |
5% |
6,220.70 € |
| from 190,086.00 € up to 316,772.00 € |
7% |
10,022.42 € |
| from 316,772.00 € up to 633,453.00 € |
8% |
13,190.14 € |
| from 633,453.00 € up to 1,102,920.00 € |
6% |
0.00 € |
| over 1,102,920.00 € |
7.5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
|
1% |
0.00 € |
| from 101,917.00 € up to 139,412.00 € |
2% |
1,019.17 € |
| from 139,412.00 € up to 190,086.00 € |
5% |
4,953.86 € |
| from 190,086.00 € up to 316,772.00 € |
7% |
9,003.25 € |
| from 316,772.00 € up to 607,528.00 € |
8% |
12,170.97 € |
| from 607,528.00 € up to 1,102,920.00 € |
6% |
0.00 € |
| over 1,102,920.00 € |
7.5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
| qualquer valor |
5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
| qualquer valor |
6.5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
|
0% |
0.00 € |
| from 127,396.00 € up to 174,365.00 € |
2% |
2,547.92 € |
| from 174,365.00 € up to 237,608.00 € |
5% |
7,775.87 € |
| from 237,608.00 € up to 395,965.00 € |
7% |
12,528.03 € |
| from 395,965.00 € up to 791,816.00 € |
8% |
16,487.68 € |
| from 791,816.00 € up to 1,378,650.00 € |
6% |
0.00 € |
| over 1,378,650.00 € |
7.5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
|
1% |
0.00 € |
| from 127,396.00 € up to 174,265.00 € |
2% |
1,273.96 € |
| from 174,265.00 € up to 237,608.00 € |
5% |
6,501.91 € |
| from 237,608.00 € up to 395,965.00 € |
7% |
11,254.07 € |
| from 395,965.00 € up to 759,410.00 € |
8% |
15,213.72 € |
| from 759,410.00 € up to 1,378,650.00 € |
6% |
0.00 € |
| over 1,378,650.00 € |
7.5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
| qualquer valor |
5% |
0.00 € |
| Taxable Income |
Rate |
Deductible Amount |
| qualquer valor |
6.5% |
0.00 € |
Calculation: (0.00€ x 0.00%) - 0.00€ = 0.00€
Calculation of the Municipal Tax on Onerous Property Transfers (IMT). Updated values according to the Portugal’s State Budget for 2024
Please select the appropriate options in field 1 and enter the property price in field 2 to calculate the IMT property tax in Portugal
Property tax exception – Law approved on June 20, 2024
To facilitate home ownership for young adults by reducing the financial burden associated with acquiring real estate, the legislation (Lei n.º 30-A/2024) grants the government authority to exempt young people up to 35 years old from municipal property transfer tax (IMT) and stamp duty for their first purchase of a primary and permanent residence, up to a value of
€316,772.
Click to view the decree law in the Portuguese Diário da República
