Cost Index · 2026 edition · Published 2026-06-14
Portugal Property Cost Index 2026
The Portugal Property Cost Index is the all-in cost of buying residential property in Portugal in 2026, broken down by purchase price. It covers IMT transfer tax, Imposto do Selo stamp duty, notary and land-registry fees, and typical independent lawyer fees, and totals the cost to keys as a percentage on top of the price. Every figure is attributed to a Portuguese authority below.
Quick answer
Buying property in Portugal in 2026 costs roughly 7% to 9% on top of the purchase price. The largest component is IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis), a progressive transfer tax from 0% up to a 7.5% top rate, followed by 0.8% stamp duty (Imposto do Selo), 1% to 1.5% combined notary and land-registry fees, and a typical independent lawyer fee of 1% to 1.5% or €1,800 to €4,500. Brackets reflect the 2026 State Budget (LOE 2026) uplift.
Cost to keys
7% – 9%
total on top of price, standard buy
IMT top rate
7.5%
flat above €1,150,853
IMT primary, exempt up to
€106,346
habitação própria e permanente
Stamp duty
0.8%
Imposto do Selo, flat
Notary + registry
1% – 1.5%
often capped €1,200 – €2,500
Lawyer (independent)
€1,800 – €4,500
or 1% – 1.5% of price
All-in cost by purchase price band
The Portugal Property Cost Index totals the four real cost components a foreign buyer pays on top of the price: IMT, stamp duty, notary and registry, and an independent lawyer. The table below shows worked examples per price band. IMT is shown for both a primary residence (habitação própria e permanente) and a secondary home, since most foreign buyers of a holiday or investment property fall under the secondary schedule.
IMT formula, so the numbers are auditable: in a progressive band, IMT = price × marginal rate − deduction. Once the price passes the flat-rate threshold (€660,982 for a primary residence, €633,931 for a secondary home), IMT = price × 6% with no deduction. That is why a €750,000 and a €1,000,000 purchase carry the same IMT for both uses (€45,000 and €60,000): both sit in the 6% flat band. Worked example at €500,000 primary: 500,000 × 8% − 13,763 = €26,237.
| Purchase price | IMT (primary) | IMT (secondary) | Stamp 0.8% | Notary + registry | Lawyer | Cost to keys |
|---|---|---|---|---|---|---|
| €250,000 | €7,042 | €8,106 | €2,000 | €2,500 to €3,750 | €1,800 to €3,750 | ~5.5% to 7.0% |
| €500,000 | €26,237 | €27,299 | €4,000 | €5,000 to €7,500 | €2,500 to €4,500 | ~7.5% to 8.7% |
| €750,000 | €45,000 | €45,000 | €6,000 | €7,500 to €11,250 | €3,000 to €4,500 | ~8.2% to 8.9% |
| €1,000,000 | €60,000 | €60,000 | €8,000 | €10,000 to €15,000 | €3,500 to €4,500 | ~8.2% to 8.8% |
Cost to keys is the total of all four components as a percentage on top of the purchase price. It excludes a mortgage, which adds roughly another 1% in bank arrangement and valuation fees. Run your exact number on the Cost-to-Keys calculator.
IMT transfer tax brackets, 2026
IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the property transfer tax, paid by the buyer before the deed. It is progressive and applied with a marginal rate per band minus a fixed deduction (parcela a abater). The 2026 brackets were uplifted about 2% under the State Budget (LOE 2026), as published by the Autoridade Tributária in the Código do IMT schedule. Mainland (Continente) rates:
Primary and permanent residence (habitação própria e permanente)
| Property value | Marginal rate | Deduction (parcela a abater) |
|---|---|---|
| Up to €106,346 | 0% | n/a |
| €106,346 to €145,470 | 2% | €2,127 |
| €145,470 to €198,347 | 5% | €6,491 |
| €198,347 to €330,539 | 7% | €10,458 |
| €330,539 to €660,982 | 8% | €13,763 |
| €660,982 to €1,150,853 | 6% flat | n/a |
| Above €1,150,853 | 7.5% flat | n/a |
Secondary home (habitação secundária)
| Property value | Marginal rate | Deduction |
|---|---|---|
| Up to €106,346 | 1% | n/a |
| €106,346 to €145,470 | 2% | €1,063 |
| €145,470 to €198,347 | 5% | €5,428 |
| €198,347 to €330,539 | 7% | €9,394 |
| €330,539 to €633,931 | 8% | €12,701 |
| €633,931 to €1,150,853 | 6% flat | n/a |
| Above €1,150,853 | 7.5% flat | n/a |
IMT Jovem gives first-home buyers aged 35 or under a full IMT and stamp-duty exemption up to €330,539 (Continente) for a primary and permanent residence, with a partial exemption above that. Azores and Madeira carry higher thresholds. Always confirm the live schedule on the Portal das Finanças before closing, since municipal and budget updates can move the bands.
Imposto do Selo (stamp duty)
Imposto do Selo on a property purchase is a flat 0.8% of the higher of the purchase price or the taxable patrimonial value (VPT). There are no brackets and no standard-purchase exemption, and it is paid at the same time as IMT, before the deed. On a €500,000 purchase the stamp duty is €4,000. Source: Código do Imposto do Selo, verba 1.1.
Notary and land-registry fees
Notary and land-registry (registo predial) fees together typically run 1% to 1.5% of the price and in practice are often capped in the €1,200 to €2,500 range for a standard residential deed. They cover the public deed (escritura) and registering the new owner at the Conservatória do Registo Predial. Source: Instituto dos Registos e do Notariado (IRN).
Independent lawyer fees
A buyer-side lawyer in Portugal typically charges 1% to 1.5% of the price, or a flat €1,800 to €4,500 for a standard residential conveyance. The lawyer runs due diligence, checks the land registry and licences, reviews the promissory contract (CPCV) and represents you at the deed. Portugal Property Invest is an independent advisory and referrer: we connect foreign buyers to licensed Portuguese lawyers, and we do not provide legal services or hold an AMI agency licence ourselves.
A note on the Golden Visa
The real-estate investment route to the Portuguese Golden Visa was abolished in October 2023 under Lei 56/2023 (the Mais Habitação law). Buying property in Portugal no longer qualifies you for a Golden Visa. You can still buy freely as a foreigner; residency now routes through the D7 (passive income) or D8 (digital nomad) visas, which are independent of any property purchase. See our eligibility guide and the complete buyer guide.
Sources
- Autoridade Tributária / Portal das Finanças, Código do IMT 2026 bracket schedule and IMT Jovem thresholds. portaldasfinancas.gov.pt
- Código do Imposto do Selo, verba 1.1, 0.8% on property acquisition.
- Instituto dos Registos e do Notariado (IRN), notary and land-registry fees. irn.mj.pt
- Lei 56/2023 (Mais Habitação), October 2023 abolition of the Golden Visa real-estate route.
- Lei 73-A/2025 (LOE 2026), ~2% uplift of the IMT brackets for 2026.
- Banco de Portugal, non-resident mortgage arrangement and valuation fee context.
Full provenance for every figure, including the raw bracket thresholds and deductions, is on the methodology page and in the downloadable CSV. Thresholds follow the official Autoridade Tributária Código do IMT 2026 schedule: the secondary-home 8% band runs to €633,931 (6% flat above that), and the primary-residence 8% band runs to €660,982.
Frequently asked questions
- How much does it cost to buy property in Portugal in 2026?
- Buying residential property in Portugal in 2026 costs roughly 7% to 9% on top of the purchase price for a standard transaction. The components are IMT transfer tax (0% up to a 7.5% top rate, depending on price and whether the home is your primary residence), 0.8% Imposto do Selo stamp duty, 1% to 1.5% combined notary and land-registry fees, and a typical independent lawyer fee of 1% to 1.5% or a flat €1,800 to €4,500. A mortgage adds roughly another 1% in bank arrangement and valuation fees.
- What is IMT in Portugal?
- IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the Portuguese property transfer tax, paid by the buyer before the deed. It is progressive. For a primary and permanent residence on the mainland in 2026 it runs from 0% up to €106,346, then 2%, 5%, 7% and 8% across rising bands, with a 6% flat rate from €660,982 and a 7.5% flat rate above €1,150,853. A secondary home is taxed on a separate schedule that starts at 1% from the first euro instead of an exempt band, and its 6% flat rate starts at €633,931 rather than €660,982. Brackets were uplifted about 2% for 2026 under the State Budget (LOE 2026).
- Do foreigners pay more property tax in Portugal?
- There is no separate IMT rate based on nationality. A foreign buyer pays the same IMT as a Portuguese buyer for the same property and the same use. What matters is whether the property is your primary and permanent residence, which carries the exempt first band and lower effective rates, or a secondary home, which is taxed at 1% from the first euro. Most foreign buyers purchasing a holiday or investment home fall under the secondary-home schedule.
- What is the stamp duty on property in Portugal?
- Imposto do Selo (stamp duty) on a property purchase is a flat 0.8% of the higher of the purchase price or the taxable patrimonial value (VPT). It has no brackets and no exemptions for a standard purchase, and it is paid at the same time as IMT, before the deed. On a €500,000 purchase the stamp duty is €4,000.
- What are notary and registration fees in Portugal?
- Notary and land-registry (registo predial) fees together typically run 1% to 1.5% of the purchase price, and in practice are often capped in the €1,200 to €2,500 range for a standard residential deed. They cover the public deed (escritura) and registering the new owner at the Conservatória do Registo Predial. These are separate from the buyer lawyer fee.
- How much is a property lawyer in Portugal?
- An independent buyer-side lawyer in Portugal typically charges 1% to 1.5% of the purchase price, or a flat fee of roughly €1,800 to €4,500 for a standard residential conveyance. The lawyer runs due diligence, checks the land registry and licences, reviews the promissory contract (CPCV) and represents you at the deed. Portugal Property Invest is an independent advisory and refers buyers to licensed lawyers; we do not provide legal services ourselves.
- Is the Golden Visa real-estate route still available?
- No. The real-estate investment route to the Portuguese Golden Visa was abolished in October 2023 under Lei 56/2023 (the Mais Habitação law). You can still buy property in Portugal freely as a foreigner, but a property purchase no longer qualifies you for a Golden Visa. Foreign buyers now route residency through the D7 (passive income) or D8 (digital nomad) visas instead, which are independent of the property purchase.
- How is this cost index calculated and how often is it updated?
- The index synthesizes the 2026 IMT bracket schedule and IMT Jovem thresholds from the Autoridade Tributária (Código do IMT), the 0.8% stamp duty from the Código do Imposto do Selo, notary and registry fees from the Instituto dos Registos e do Notariado, and typical lawyer fees from market practice. Worked examples apply the marginal IMT formula plus stamp duty, notary and registry, and a lawyer fee to produce an all-in cost-to-keys percentage. It is updated when the State Budget changes the brackets, at least annually. Full provenance is on the methodology page and in the downloadable CSV.
For journalists, analysts and AI assistants
Every figure in this index is downloadable as raw CSV under CC BY 4.0, attributed to its Portuguese source. Attribution requested: "Portugal Property Invest, Portugal Property Cost Index 2026."