Portugal: 2027 budget bill indexes purchase tax brackets by 2.3%
Budget bill 2027 No. 110/XVII/2.ª was tabled on October 8, 2026. Purchase tax (IMT) brackets are indexed by 2.3%, and the exemption threshold for a main home rises from EUR 106,346 to EUR 108,792. The final vote is scheduled for November 24, 2026.
What this changes in the calculation
Nothing changes yet; the 7.5% rate for non-residents is unchanged.
- Source
- EY Portugal
- Status
- bill, not adopted
- Published