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Tax Guide 2020 | Property Transfer Tax

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Tax Basis

  • Transfer for consideration of real estate located in the Portuguese territory.
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Rates

Type of property

Rates (%)

 

Rural property

5

 

Urban property (except residential) and other acquisitions for consideration

6.5

 

The acquirer is a tax resident in an offshores (except individuals)

10

 

Urban property or autonomous fraction of urban property exclusively intended to permanent place of residence

Value (€)

Rates

Marginal

Average *

Up to 92,407

0

0

+ 92,407 up to 126,403

2

0,5379

+ 126,403 up to 172,348

5

17,274

+ 172.348 up to 287.213

7

38,361

+ 287,213 up to 574,323

8

574,323 up to 1,000,000

6 (single rate)

Above 1,000,000

7.5 (single rate)

* In the upper cap


Urban property or autonomous fraction of urban property exclusively intended to residence (non-permanent)

Value (€)

Marginal

Average *

Up to 92,407

1

1

+ 92,407 up to 126,403

2

12,689

+ 126,403 up to 172,348

5

22,636

+ 172.348 up to 287.213

7

41,578

+ 287,213 up to 550,836

8

550,836 up to 1,000,000

6 (single rate)

Above 1,000,000

7.5% (sngle rate)

* In the upper cap

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Exemptions and reductions

  • Acquisition of properties by real estate trading companies for resale;
  • Acquisition of properties that have been subject to urban rehabilitation;
  • Acquisition of property, or autonomous fraction of urban property, intended for the setting up of a tourism complex to which has been attributed tourism utility;
  • Acquisition of real estate by Real Estate Investment Funds for Residential Letting;
  • Business restructuring or cooperation arrangements;
  • Acquisition of buildings classified as national/public/municipal interest;
  • Acquisition of properties regarded as eligible investment under the Tax Regime for Investment Support (RFAI).

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PwC Tax

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