Portugal: non-residents pay 7.5% purchase tax with no reliefs, refundable in part
Art. 17(10) of the IMT Code (as amended by Decree-Law 97/2026): a non-resident buying housing pays 7.5% with no reliefs. The difference is refunded if the buyer becomes resident within 2 years or, within 6 months, rents the home at a price within the limit for at least 36 months of the first 5 years.
What this changes in the calculation
Purchase costs for a non-resident are 7.5% of the price; part is refunded on relocation or moderate-rent letting.
- Source
- Portal das Finanças
- Status
- verified
- Published