IMT and stamp duty when you buy a flat

Buying a home in Portugal is not only the price on the promise to sell. Before the deed, the buyer usually pays IMT (property transfer tax) and stamp duty (imposto do selo). The notary will not finish the escritura if those receipts are missing.

What IMT is

IMT is charged on the higher of the sale price and the tax value of the property (valor patrimonial tributário). Rates depend on whether the property is for permanent residence, a second home, or land, and on the value bands published by the Autoridade Tributária. Permanent-residence brackets are lower at the bottom end; luxury bands and some company purchases sit higher.

Use the official simulator on Portal das Finanças before you sign. A WhatsApp “estimate” from a Facebook group is not a receipt.

Stamp duty on the purchase

Stamp duty on the acquisition is a separate percentage of the same taxable base. It is smaller than IMT for most flats, but it is still paid with the same Finanças flow before the deed. Ask the lawyer or solicitador which references they will use on the payment slips.

What else sits next to the taxes

Expect notary fees, land-registry fees (registo predial), and often a lawyer or solicitador invoice. Mortgage stamp duty, if you borrow, is another line. None of those replace IMT.

Before you wire money

Keep the caderneta predial urbana, the energy certificate, and a clear promise-to-sell that states who pays which tax. If the seller offers a lower price “to save IMT”, walk away or insist on the real price in the deed. Under-declaring is a tax risk for both sides.

Related reading on Teleporto: Your first Portuguese tax return and the housing board for listings.

Checked 28 October 2026. This is not legal or tax advice. Portuguese rates and rules change. If the Autoridade Tributária or a notary page disagrees, follow that page.