Tax basis
Transfer for consideration of real estate located in the Portuguese territory.
Rates
Rates depending on the type of building
Type of property |
Rate (%) |
|---|---|
Rural property |
5 |
Urban property (except residential) and other acquisitions for consideration |
6.5 |
Rural and urban buildings (including for housing), when the acquirer is resident in an offshore (except individuals) or is an entity dominated or controlled, directly or indirectly, by an entity domiciled in an offshore |
10 |
Urban property or autonomous fraction of urban property exclusively intended to permanent place of residence
| Value (€) | Marginal rate (%) |
Average rate (%) * |
|---|---|---|
Up to 106,346 |
0 |
0 |
+ 106,346 up to 145,470 |
2 |
0.5379 |
+ 145,470 up to 198,347 |
5 |
1.7274 |
+ 198,347 up to 330,539 |
7 |
3.8361 |
+ 330,539 up to 660,982 |
8 |
– |
+ 660,982 up to 1,150,853 |
6 (single rate) |
|
Above 1,150,853 |
7.5 (single rate) |
|
* On the upper cap
Urban property or autonomous fraction of urban property exclusively intended to residence non-permanent
Value (€) |
Marginal rate (%) |
Average rate (%) * |
|---|---|---|
Up to 106,346 |
1 |
1 |
+ 106,346 up to 145,470 |
2 |
1.2689 |
+ 145,470 up to 198,347 |
5 |
2.2636 |
+ 198,347 up to 330,539 |
7 |
4.1578 |
+ 330,539 up to 660,982 |
8 |
– |
+ 660,982 up to 1,150,853 |
6 (single rate) |
|
Above 1,150,853 |
7.5% (single rate) |
|
* In the upper cap
Exemptions and reductions
- Acquisition of properties by real estate trading companies for resale.
- Acquisition of properties that have been subject to urban rehabilitation.
- 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).
- First purchase of an urban building or an autonomous fraction of an urban building, up to € 330,539, intended exclusively for own and permanent habitation, by taxable persons up to 35 years of age who are not considered dependents for Personal Income Tax purposes in the year of the acquisition. For properties whose taxable value is higher than € 330,539 and up to € 660,982, a marginal IMT rate of 8% applies.
The contents presented are of a general and purely informative nature, not intended for any particular entity or situation, and do not replace obtaining appropriate professional advice for specific cases. PwC makes every effort to keep the 2026 Tax Guide updated; however, it cannot guarantee its up-to-date status at all times.
© 2026 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
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