IMT Calculator
Imposto Municipal sobre Transmissões + Imposto do Selo (IS) + estimated annual IMI. Primary residence, secondary, rural, offshore, or the young-buyer exemption — full breakdown on the Autoridade Tributária 2026 brackets.
€400 000
Usually 60-80% of market price
Urban: 0.3–0.45% · Set by municipality
Total IMT
€18 506
8% bracket applies
Stamp Duty (IS)
€3200
0.8% flat
Total One-Off Tax
€21 706
IMT + IS
Effective Rate
5.43%
(IMT + IS) / price
Annual IMI
€1064
0.38% of VPT €280 000
Buyer Type
Primary residence
Net of Taxes
€421 706
Price + IMT + IS at completion
Year 1 Total Tax
€22 770
IMT + IS + first-year IMI
Primary Residence Brackets
Portugal's IMT uses a bracket-rate × price − deduction formula. The bracket that contains your price sets the rate.
| From | To | Rate | Deduction (€) | Status |
|---|---|---|---|---|
| €0 | €104 261 | 0% | — | |
| €104 261 | €142 618 | 2% | €2085 | |
| €142 618 | €194 458 | 5% | €6364 | |
| €194 458 | €324 058 | 7% | €10 253 | |
| €324 058 | €621 501 | 8% | €13 494 | Your bracket |
| €621 501 | €1 128 287 | 6% | — | |
| €1 128 287 | ∞ | 7.5% | — |
If You Were a Different Buyer
IMT at €400 000 across each buyer type (excluding IS).
| Buyer Type | IMT | Effective Rate | Vs Your Case |
|---|---|---|---|
| Primary residence (Habitação própria permanente) (you) | €18 506 | 4.63% | — |
| Secondary residence / investment | €19 549 | 4.89% | +€1043 |
| Primary residence — young buyer under 35 | €18 506 | 4.63% | €0 |
| Rural land (Prédio rústico) | €20 000 | 5.00% | +€1494 |
| Offshore entity (blacklisted jurisdiction) | €40 000 | 10.00% | +€21 494 |
Portuguese Property Tax Rules (2026)
- • Primary residence: first €104,261 exempt; progressive 2-8% thereafter.
- • Secondary / investment: no exemption — 1% on first bracket; same progressive schedule.
- • Young-buyer exemption: first-time buyer under 35, primary residence ≤ €316,772, IMT waived.
- • Rural land (prédio rústico): flat 5%.
- • Offshore / blacklisted jurisdiction: flat 10%.
- • Stamp Duty (Imposto do Selo): 0.8% flat on deed price.
- • IMI: annual municipal tax at 0.3–0.8% of VPT (Valor Patrimonial Tributário).