Portugal IMT + Imposto de Selo Calculator
Calculate IMT (Imposto Municipal sobre Transmissões) and IS (Imposto de Selo) for a residential property purchase in mainland Portugal. 2026 sliding scale.
Inputs
Property use
Result
Effective tax rate: 5.24%
IMT (Imposto Municipal sobre Transmissões): Portugal’s property transfer tax, paid by the buyer before the deed is signed at the notary. Rates use a sliding scale with deduction adjustments — meaning the effective rate is non-linear. Primary residences (where you have your fiscal address) benefit from lower brackets.
Imposto de Selo: stamp duty, a flat 0.8% on the higher of declared price or VPT (cadastral value). Paid at the same time as IMT.
Above €1,128,287: flat rates of 6% (urban) / 7.5% (other) apply — the sliding scale stops compounding above this threshold.
Not included here: annual IMI (Imposto Municipal sobre Imóveis, 0.3-0.45% of VPT), legal fees (~1.5%), and AIMI surcharge on properties over €600k. The full Outpost dossier calculates all of these.
Indicative only. Final liability is filed by your local solicitor / notary. Outpost does not provide tax advice.
Want the full picture?
This calculator covers one slice. The full Outpost dossier adds fair-price analysis, local legal flags, rental ROI, and lifestyle scoring.
Run a full analysis →