2026 IMT refund · non-resident buyers
The 2026 refund a non-resident can claim on the flat IMT (property transfer tax) they paid to buy in Portugal — the two statutory eligibility pathways (become resident, or let at moderate rent), the claim deadline, and a worked table of the refundable amount across illustrative purchase prices, every figure bound to its primary source (Decreto-Lei 97/2026).
The answer
Effective from 2026-05-25
General information, not tax or legal advice (DR-5). This covers the IMT refund only — the IMT you paid, Stamp Duty, notary/registration and legal fees are separate; see the 2026 non-resident IMT rate explainer and the all-in buying-cost calculator.
Either statutory pathway unlocks the refund; each carries its own qualifying period and claim deadline, stated verbatim from the pinned refund rule.
Pathway 1
Become a Portuguese tax resident within 2 years of the purchase and dedicate the property to your own permanent residence; file the refund application within 6 months of becoming resident. The AT then annuls the difference between the 7.5% flat rate paid and the ordinary resident IMT of art. 17.º n.º 1 al. a).
Quantified in the table below
Pathway 2
Let the property as permanent housing at capped ('moderate') rent and keep it let for at least 36 months during the first 5 years; file the refund application within 6 months of signing the tenancy. The AT then annuls the difference against the ordinary art. 17.º n.º 1 rates. (Not tabulated below: the art. 17.º n.º 1 al. c) housing-rate schedule is not yet pinned, so no refund figure is quantified for this pathway.)
Described above · not tabulated
Illustrative purchase-price points (what a non-resident buyer might have paid for a home) — not a market or statutory figure. Each refundable amount is computed by the IMT engine as the 7.5% flat rate actually paid (Decreto-Lei 97/2026) minus the ordinary resident IMT (CIMT art. 17.º n.º 1), with provenance; no refund figure is hand-typed, and the eligibility windows come from the pinned refund rule. General information, not tax or legal advice.
Illustrative purchase price
€250,000
Illustrative purchase price
€350,000
Illustrative purchase price
€500,000
Illustrative purchase price
€750,000
Illustrative purchase price
€1,000,000
The tax authority annuls the difference on application (a requerimento) — it is not automatic. The claim deadline is stated from the pinned refund rule.
Confirm you paid the 2026 non-resident flat IMT on the purchase — the refund only annuls the difference against the ordinary resident IMT.
Identify your pathway: becoming a Portuguese tax resident and using the home as your permanent residence, or letting it at moderate rent for the required period.
Gather the proof your pathway needs — tax-residency registration, or the registered tenancy and rent evidence.
File the refund application (requerimento) with the tax authority (AT) within 6 months of the event that qualifies you (becoming resident, or signing the qualifying tenancy).
The refundable amount is the flat IMT a non-resident actually paid minus the ordinary resident IMT on the same price (clamped at zero — never a rebate beyond the tax paid). Every figure above is computed by the IMT engine from the two pinned statutory schedules; none is hand-typed into this page.
Provenance
Non-resident IMT refund (2026): where the buyer becomes a Portuguese tax resident within two years (CIMT art. 17.º n.º 10 al. b)) or lets the property at moderate rent within six months for ≥36 months over the first five years (al. c)), the AT annuls, on the taxpayer's application, the difference between the 7.5% paid and the ordinary art. 17.º n.º 1 IMT (n.º 11); the application is filed within six months of becoming resident or signing the tenancy (n.º 12).
The refund is one line of a bigger picture. Use the all-in buying-cost calculator to model the whole purchase — or speak with an advisor about your regime and eligibility.
