Portugal property guide
Portugal: IMT on a habitação própria e permanente
The 2026 Portal das Finanças rates leaflet prints the mainland IMT bands for a home used only as a permanent residence. A certidão permanente is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Portugal. The Portal das Finanças leaflet Sistema Fiscal Português, taxas aplicáveis 2026, fetched on 2 November 2026. The bands below are the mainland permanent-home table. The Azores and Madeira table, and the youth table, are separate tables on the same leaflet.
The search is IMT on a permanent home
On 2 November 2026, the Portal das Finanças leaflet of tax rates applicable in 2026 was fetched. Under IMT, Imposto Municipal sobre as Transmissões Onerosas de Imóveis, it prints the rates in article 17(1)(a) of the Municipal Tax on Onerous Transfers of Immovable Property Code for an urban property, or an autonomous fraction, intended exclusively as a habitação própria e permanente. For the mainland, the marginal rates and the amounts to deduct are: up to 106,346 euro, 0 percent and a deduction of 0; above 106,346 and up to 145,470, 2 percent and a deduction of 2,126.92 euro; above 145,470 and up to 198,347, 5 percent and a deduction of 6,491.02 euro; above 198,347 and up to 330,539, 7 percent and a deduction of 10,457.96 euro; above 330,539 and up to 660,982, 8 percent and a deduction of 13,763.35 euro; above 660,982 and up to 1,150,853, a single rate of 6 percent; above 1,150,853, a single rate of 7.5 percent.
The same leaflet prints a separate table for the autonomous regions of the Azores and Madeira, and it says those incidence amounts take a coefficient of 1.25 under Law No. 21/90 of 4 August. It also prints a table for a buyer aged 35 or under, applicable from 1 August 2026, whose mainland zero band runs up to 330,539 euro. This page does not turn either table into a calculator.
A home table is not every acquisition
The leaflet says that, under article 17(1)(d) and (e), the rate on an acquisition of rustic property is 5 percent, and the rate on other urban property and other onerous acquisitions is 6.5 percent. It says the rate is always 10 percent, with no exemption or reduction, in the cases in article 17(4), and that article 17(7) says that rule does not apply to natural persons. The leaflet points to practical tables in force from 1 January 2026 in circular 40129/2026 of 6 January.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that 2026 leaflet. They are not the certidão permanente guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not by itself the value on which IMT is assessed. This page does not set out a return.
Sources and further reading
Frequently asked questions
What mainland IMT rate does the 2026 leaflet state up to 106,346 euro for a permanent home?
A marginal rate of 0 percent, with a deduction of 0, for a property intended exclusively as a habitação própria e permanente.
Does that zero band apply in the Azores and Madeira?
No. The leaflet prints a separate Azores and Madeira table, and it says those incidence amounts take a coefficient of 1.25.
Does a pin on a Portugal listing replace the land certificate or this tax?
No. A pin, an outline, or a contact reveal does not establish title or ownership.