The purchase price is not the buyer's full acquisition budget. A Portuguese purchase can involve IMT, Stamp Duty, registration or Casa Pronta costs, mortgage charges, legal fees and other transaction-specific costs.
IMT
IMT is normally paid by the buyer. The taxable basis is generally the higher of the purchase or contract value and the property's VPT. The rate depends on the property and its use, so there is no single universal percentage.
Stamp Duty
Stamp Duty on an onerous acquisition of real estate is currently 0.8% of the relevant taxable value. Mortgage credit can create separate Stamp Duty.
First-home relief
Portugal has IMT and Stamp Duty relief for qualifying first purchases of an own permanent home by buyers aged 35 or under. Eligibility is not based on age alone and current thresholds should be checked immediately before the transaction.
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Review my property taxes and costsRegistration costs
Current Justiça guidance lists €225 for a typical definitive online registration of acquisition or mortgage concerning an urban property and €250 at a property registry office. Casa Pronta currently lists €375 for one registration act and €700 for a process with more than one act for one property.
Practical budget
Before signing the CPCV, know the purchase price, deposit, estimated IMT, acquisition Stamp Duty, mortgage charges, registration cost, legal fee, technical costs and cash needed at completion.
Do not rely on a stale online calculator. Tax tables, exemptions and temporary measures can change.
How THE-Ö can help
We can prepare the legal purchase budget and coordinate tax and registration steps through completion.