Tax summary · Foreign buyer · Portugal 2026
Property purchase costs for a non-resident in Portugal
Example: €500,000 second home, non-resident buyer, no mortgage. Always verify current rates with a qualified Portuguese tax adviser.
Inspect OS
Purchase price
€500,000
Property type
Second home / holiday
Buyer status
Non-resident
Tax / cost Rate Estimated amount
IMT - Imposto Municipal sobre Transmissões
Current progressive scale for second homes · Top rate 7.5%
Progressive 1%–7.5% ~€28,000
IMT - Proposed flat rate for non-residents Pending final vote
Approved in general terms 9 Jan 2026 · Still in committee · Subject to change · Exceptions apply
Flat 7.5% €37,500
Imposto do Selo (Stamp Duty)
Flat rate on purchase price · Additional 0.6% on mortgage if applicable
0.8% €4,000
Notary and land registry fees
Deed registration + notary service
Fixed fee ~€1,500
Legal fees (property lawyer)
1–2% of purchase price - varies by firm
~1% ~€5,000
InspectOS Simplex Safe inspection
Fixed price · The one cost that protects against all the others
Fixed No risk
Total purchase costs (current IMT scale) - ~€39,000 (7.8% of purchase price)