Portugal's new 7.5% IMT for non-residents in 2026: what changes

From 2026, non-resident buyers in Portugal get a flat 7.5% IMT rate when purchasing property. It's a meaningful change — but, as always in Portugal, what matters is in the detail.

What IMT is, in two lines

IMT (the municipal property transfer tax) is paid once, at purchase. Until now it was calculated on progressive brackets — it could exceed 7.5% on higher-value homes and sit well below it on modest ones.

What the flat 7.5% changes

For a non-resident buyer, the maths becomes simple: 7.5% on the acquisition value (or the tax value, if higher). That gives international buyers two things they value: predictability and simplicity.

• Mid-to-high value homes (above ~€500,000): tend to benefit, since the old progressive rate approached or passed 7.5%.
• Lower-value homes: run the numbers — the progressive rate could have been below 7.5%.

We don't sell a dream — we save you from a mistake. Before signing, run the maths both ways. It's quick and can be worth a few thousand euros.

The fine print

Being "non-resident" for tax purposes has its own rules, and the right framing depends on your case (country of residence, type of property, whether it's your first home in Portugal). IMT is only one piece of the total cost — there's also Stamp Duty, the deed, registration and fees. More on that next.

So, good or bad for you?

For most of our buyers in the North — who look for well-priced homes — the flat rate brings clarity. But the only honest answer is: it depends on the property. That's exactly the kind of calculation we run with you, no spin.

Browse the homes available in Northern Portugal, or read on for every hidden cost of buying a home.