2026 IMT · non-resident buyers
What IMT does a non-resident pay to buy property in Portugal in 2026?
The 2026 IMT (property transfer tax) a non-resident pays to buy property in Portugal — the statutory flat rate, when it takes effect, and a worked table applying it across illustrative purchase prices, every figure bound to its primary source (Decreto-Lei 97/2026).
The answer
A non-resident buying residential property in Portugal in 2026 pays a flat IMT (Imposto Municipal sobre as Transmissões) of 7.5% of the acquisition value — a single rate with no progressive brackets. It takes effect from 2026-05-25.
Effective from 2026-05-25
General information, not tax or legal advice (DR-5). This covers IMT only — Stamp Duty (Imposto de Selo), notary/registration and legal fees are separate; see the all-in buying-cost calculator.
IMT due across illustrative purchase prices
Illustrative purchase-price points (what a non-resident buyer might pay for a home) — not a market or statutory figure. The flat rate applied to each price, and its effective date, come from the pinned IMT engine schedule (Decreto-Lei 97/2026) with provenance; each IMT amount is computed by the engine, never hand-typed.
| Illustrative purchase price | IMT due | Effective rate | Basis |
|---|---|---|---|
| €250,000 | €18,750 | 7.5% | price × 0.075 = 18750.00 |
| €350,000 | €26,250 | 7.5% | price × 0.075 = 26250.00 |
| €500,000 | €37,500 | 7.5% | price × 0.075 = 37500.00 |
| €750,000 | €56,250 | 7.5% | price × 0.075 = 56250.00 |
| €1,000,000 | €75,000 | 7.5% | price × 0.075 = 75000.00 |
How this is calculated
The non-resident regime applies a single flat rate to the acquisition value — no progressive brackets and no deductible portion, unlike the resident tax tables. Every IMT figure above is computed by applying that statutory rate to the illustrative price; none is hand-typed into this page.
Provenance
Where this rate comes from
- Method
- Transcribed from DL 97/2026 art. 6.º (CIMT art. 17.º n.º 10): flat 7.5% for non-resident acquirers. Effective date 2026-05-25 derived via lei formulário (Lei 74/98 art. 2.º n.º 2 — 5.º dia após a publicação de 2026-05-20), the CIMT amendment being absent from DL 97/2026 art. 18 (Produção de efeitos).
- Licence
- public administrative information
- Effective from
- 2026-05-25
- Retrieved
- 2026-07-11T00:00:00Z
Non-resident flat IMT regime (2026): 7.5% on acquisition of an urban building/autonomous fraction exclusively for housing, no exemption or reduction, when the acquirer is a non-resident (CIMT art. 17.º n.º 10), save the refund/exclusion cases in the same article. Effective 5.º dia após a publicação (Lei 74/98 art. 2.º n.º 2), as the CIMT amendment is not deferred by DL 97/2026 art. 18.
Costing a specific purchase?
IMT is one line of the bill. Use the all-in buying-cost calculator to add Stamp Duty, notary and legal fees — or speak with an advisor about your regime and price.