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Portugal's IMT (property transfer tax) uses progressive brackets. Primary residences get significant discounts at lower price points, but these benefits phase out as price increases.
The chart below shows exactly how much IMT discount you get at each price level — and where the discount phases to zero.
| Price Range | IMT Rate | Primary Discount |
|---|---|---|
| €0 – €101,917 | 0% | 100% exempt |
| €101,917 – €139,412 | 2% − €2,038 | Partial discount applies |
| €139,412 – €199,642 | 5% − €6,221 | Partial discount applies |
| €199,642 – €316,772 | 7% − €10,214 | Partial discount applies |
| €316,772 – €633,453 | 8% − €13,381 | Discount phasing out |
| €633,453 – €1,102,920 | Flat 6% | No discount |
| Above €1,102,920 | Flat 7.5% | No discount |