IMT Calculator 2026
Compute the IMT and stamp duty due at the deed using the 2026 progressive brackets, including the split between permanent and secondary urban housing.
IMT (Imposto Municipal sobre Transmissões Onerosas de Imóveis) is the property-transfer tax due whenever you buy real estate in Portugal. It's not a flat percentage: it's a progressive schedule with 6 bands, a marginal rate per band, and a fixed deduction (parcela a abater) that smooths the transitions between bands.
Add stamp duty at 0.8% on the same tax base (the higher of the declared price and the VPT) and you get the total due at the deed. This calculator gives you that total immediately, with the distinction between permanent residence (first band exempt) and secondary/investment housing (which pays 1% from euro one).
Use it before signing the CPCV — knowing the real IMT changes your target negotiating price.
Fill any field and the result updates automatically. We don't store your data.
Result
- Tax base(max(price, VPT))
- 300 000,00 €
- IMT due
- 11 790,23 €
- Stamp duty (0.8%)(0.8% of the tax base)
- 2400,00 €
- Total due at the deed
- 14 190,23 €
- Marginal rate in this band
- 7.00%
- Deduction (parcela)
- 9209,77 €
How to compute IMT
1. Enter the purchase price
The price declared on the CPCV or the deed. If you're comparing offers, use the price of the one you're evaluating.
2. Enter the VPT
You'll find the Valor Patrimonial Tributário on the property's caderneta predial. It's the fiscal value — usually below market.
3. Choose the property type
Permanent residence (you'll live there), secondary/investment, rustic, or other urban. Each type has its own table.
4. Read the result
IMT + stamp duty = the total due at the deed. The calculator also shows the marginal rate and the deduction for the band you fall into, so you can cross-check against the official tables.
FAQ
Which value is IMT applied to?
The higher of the declared deed price and the VPT. If the VPT exceeds the price, the tax authority uses the VPT to prevent under-declaration.
Who pays the IMT?
The buyer, at the time of the deed. The notary won't proceed without proof of payment.
Are there exemptions?
Yes. Permanent housing is exempt up to €104,261 (the first band). There are also special regimes for young buyers, urban-rehabilitation areas (ARU), and others — not reflected in this calculator. Take fiscal advice if you think one applies.
When do I pay stamp duty?
At the deed, alongside the IMT. It's 0.8% of the same tax base.
Are the values updated annually?
Yes. Brackets and rates can change via the State Budget law. This calculator uses the 2026 tables for continental Portugal.
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