Portugal Property Tax for Non-Residents

Using the calculator

1. Choose what you want to work out: buying, owning or selling.
2. For buying, say whether you buy as a non-resident or a resident, and where; for owning, pick your town's IMI rate.
3. 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.