IMT: Property Transfer Tax

imtProperty Transfer Tax (“IMT – Imposto Municipal sobre a Transmissão Onerosa de Imóveis”) is a municipal tax collected on onerous transfer of property located in Portuguese territory. Such transfers may also be subject to Stamp Duty.

Description Rates (%)
Rural property 5
Other urban properties and other acquisitions for consideration 6,5
The acquirer is a tax resident in an offshores (except individuals) 10

Urban properties or property units considered solely as a permanent place of residence:

Rate (%)
Value (euros) Marginal Average (*)
Up to 92.407 0 0
+ 92.407 until 126.403 2 0,5379
+ 126.403 until 172.348 5 1,7274
+ 172.348 until 287.213 7 3,8361
+ 287.213 until 574.323 8
+ 574.323 6 (single rate)
(*) In the upper limit of the scale


Following we present some facts that are exempt from IMT, however the exemption may depend on certain requirements.

  • Acquisition of properties for resale by Real Estate companies
  • Acquisition of real estate by Open-end Real Estate Investment Funds or by closed-end of public subscription
  • Acquisition of real estate by Real Estate Investment Funds for Residential Letting (FIIAH)
  • Operations of concentration or cooperation (such as mergers and demergers)
  • Acquisition of an urban property, object of urban rehabilitation
  • Acquisition of buildings classified as of national / public / municipal interest

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