Elsa
Lawyer · Lisbon, Portugal
- 640 cases handled · 2 in this service
- 29+ years in practice
- Speaks: English, Portuguese
- Law, Autonoma University Lisbon
-
4.88(11 reviews)
Property Tax for Foreign Owners in Portugal
Advice for foreign owners on the yearly property tax in Portugal — IMI, the surcharge AIMI, the taxable value in the caderneta predial, payment through the Portal das Finanças and the tax representative a non-resident may need.
About Property Tax for Foreign Owners in Portugal
Property tax in Portugal for foreign owners means first of all IMI, the Imposto Municipal sobre Imóveis: the yearly municipal tax every owner of a house, a flat or a plot pays, resident or not. Some older lists and lawyer pages call this service “Property Tax Service”. Around IMI sit the surcharge AIMI for owners whose Portuguese property adds up to a high taxable value, the one-off taxes on buying (IMT and stamp duty) and the income tax on rent if the home is let. This page is for non-residents and expats who own property in Portugal and want the annual property tax, the bills and the deadlines handled without surprises.
How IMI works
- The tax is calculated on the valor patrimonial tributário (VPT), the taxable value shown in the caderneta predial, which Finanças sets by a formula and revises; a VPT far from the market price is common and can be challenged or asked to be updated.
- Each Câmara Municipal fixes its rate within a range set by law, so the same value pays differently in different towns.
- Finanças issues the assessment in the spring and the amount is paid in one or several instalments across the year, through the Portal das Finanças, a bank or a post office. The bill goes to the owner on record at the end of the previous year.
- Exemptions exist for a main home below certain values and for some other cases; they rarely reach a non-resident, whose Portuguese home is not their main residence.
Points to watch
Notices go to the owner's address or to the electronic mailbox at Finanças. An owner living outside the EU used to be required to appoint a tax representative (representante fiscal); the rule has been relaxed for those who sign up for electronic notifications, but a missed notice still means interest and enforcement. Unlike some neighbouring countries, Portugal does not tax a non-resident on a notional income from an empty home — but renting it out, even for a few weeks, creates income to declare, and tourist letting has its own registration (see tourist rental licence application). After a purchase, the caderneta predial has to show the new owner, or the bills keep going to the seller.
What an adviser does
The lawyer or accountant checks the caderneta predial and the VPT, registers the owner for electronic notifications or acts as tax representative, pays the IMI and any AIMI on time, deals with Finanças about errors and exemptions, and handles the income tax on rent. Buying and selling have their own pages — property purchase and capital gains tax — and the wider field is tax services.
Questions and answers
Do I pay property tax in Portugal if I do not live there?
Yes. IMI is owed by whoever owns the property, wherever they live.
How do I know how much IMI I owe?
The assessment appears on the Portal das Finanças and is sent to the registered address; the VPT in the caderneta predial and the municipality's rate explain the figure.
What is AIMI?
A yearly surcharge for individuals and companies whose Portuguese residential property together exceeds a threshold set by law; most owners of a single home are not affected.
Do I need a tax representative?
Owners resident in the EU and the EEA do not. Others are in principle required to have one unless they adhere to electronic notifications; a lawyer confirms which applies.
I rent the flat out from abroad. Is that part of IMI?
No. Rent is income, declared separately in Portugal, and possibly in the home country too.
Portugal Property Tax for Non-Residents
Open the full tool →Estimate the taxes a non-resident pays on a Portuguese home — the new 7.5% IMT when buying, IMI and rent tax while owning, and tax on a sale.
How it works
Using the calculator
- Choose what you want to work out: buying, owning or selling.
- For buying, say whether you buy as a non-resident or a resident, and where; for owning, pick your town's IMI rate.
- Enter the figures the form asks for. Each tax and cost appears on its own line with how it is worked out, and the total below.
Buying: the new 7.5% IMT for non-residents
Since 25 May 2026 (Decreto-Lei 97/2026) a buyer who is not tax resident in Portugal — and never was — pays the property transfer tax IMT at a flat 7.5% on any home, with no reductions. The difference to the normal rates is refunded if you become resident within two years, or if you let the home long-term within six months at up to €2,300 a month and for at least 36 of the first 60 months. Residents pay IMT by the 2026 tables (0% to 8%, higher brackets on the Azores and Madeira). Stamp duty is 0.8% of the price, plus 0.6% of a mortgage. You need a NIF.
Owning
The town charges IMI, 0.3% to 0.45% of the tax value (VPT) a year; owners of homes and building land worth more than €600,000 together pay AIMI on top. An empty home has no imputed-income tax. Rent is taxed at 25% after expenses — less for long leases, and 10% for rents up to €2,300 a month from 2026 to 2029.
Selling
Since 2023 non-residents are taxed like residents: half of the gain — the sale price less the purchase price adjusted for inflation, the costs and the improvements — at the progressive income tax rates, which are set by your worldwide income. There is no withholding at the sale and no municipal tax on the gain. A lawyer checks the title, the licences and the refund conditions before you buy or sell.
1Your details
Each town sets 0.3%–0.45%
On the caderneta predial or the IMI notice
For AIMI; leave empty if this is the only one
2Your result
| IMI (yearly property tax)0.35% of the VPT | €0 |
| Yearly taxes | €0 |
- An empty home is not taxed on an imputed income (unlike in Spain).
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Decreto-Lei 97/2026 (Diário da República), CIMT art. 17 — IMT tables (Portal das Finanças), AT circular 40131/2026 — the 7.5% rate, CIRS art. 72 — rental income, Portaria 457/2026/1 — coefficients.
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I am very grateful to the lawyer, who got me through the Greek tax system smoothly and successfully. She is a real asset to the company. She answered my emails quickly and explained everything in an easy-to-understand way. I would definitely use this service again.
— Sheila02 Jul 2025Property Tax for Foreign Owners -
My anxiety and worries about the SEF meeting are all gone! She was fantastic, her help could not have been better, and she got the job done. Without COVID-19 I would have hugged her. I want to tell all my expat friends to bring a fiscal representative to their SEF appointment, and I know exactly who to suggest.
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Even during Covid, communication was easy and my queries always got a reply. It was a great service, and I would recommend it to anyone whose Portuguese is poor, since everything sent to me was translated and my messages were answered in English, which helped me a lot.
— Simon17 Jun 2021Fiscal Representative, Portugal -
Very informative and quick to respond, and my NIF arrived promptly.
— Meaghan09 Jun 2021Fiscal Representative, Portugal -
The lawyer has been a wonderful, professional resource: extremely responsive, helpful and knowledgeable. I recommend him to other people whenever I can, and I will keep doing so.
— Joel19 May 2021Fiscal Representative, Portugal -
The lawyer always came back to me. She was never negative and gave it to us straight, and she was in control without being controlling. Her fees were affordable. She obtained our NIF, set up the bank account and found some medical phone numbers I needed. When I was feeling low while my visa application was being completed, she encouraged me. Once we move to beautiful Portugal we will certainly want to use her again, and we were glad to have her help.
— Jimmie14 May 2021Fiscal Representative, Portugal -
Excellent advice and a speedy service from the lawyer. I will be using her again.
— Hayley03 Nov 2020Fiscal Representative, Portugal -
The lawyer had every good quality one could ask for, and he could not really have done more for me. He did what he said he would and solved my problem efficiently and effectively. I am very glad to have met him, and if needed I will have no doubt about contacting him again in the future.
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The professionalism far exceeded what I have been used to with similar practices in other European countries. The lawyer was very caring and sensitive in assisting with a very emotional family bereavement in the Algarve.
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Her service was first class, the best I could have hoped for. She was helpful at every turn and happily explained whatever I had not understood, and I was completely satisfied with the outcome. The survey cannot capture the extent of what she did for my family. Her grasp of her field, and explaining everything in both Portuguese and English, is amazing. I am deeply grateful.
— Sonia07 May 2026 -
He is an excellent lawyer and a true professional. I used his services on two occasions: first a consultation in the summer of 2025 about the best way for a US citizen like me to get a Portuguese visa, and then, most recently, to get a marriage license in Portugal. Since my wife and I left it quite late, we took him on in a rush, close to the deadline, and he finished everything extremely quickly and helped us collect and translate the required documents. His English is flawless, so we never had trouble understanding him, and communication was great throughout. The whole process was incredibly smooth. He even gave us additional service beyond what we had hired him for, and he made the entire thing stress-free. If you need any legal assistance, I highly recommend him; he is our lawyer of choice in Portugal.
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The lawyer was very supportive and helpful. I feel lucky to have chosen her to assist with what turned out to be a very complicated sale, and her English was perfect. I am very grateful for all her work, help and advice and would highly recommend her to anyone.
— Louise26 Feb 2025