IMT, Stamp Duty, notary, registration — the full breakdown for any Portuguese property purchase.
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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.
Indicative estimate. Not legal, tax, or financial advice.
| 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 |