IMT for non-residents: the increase foreign buyers must watch

Among the tax measures on the table for 2026 is a higher IMT for non-resident buyers, with Portuguese emigrants expressly excluded. According to specialists' reading, the applicable rate could sit well above the usual level.

For anyone buying from abroad, this is no detail: IMT is paid at the deed and feeds straight into the total cost of the purchase.

What to do with this

First, don't panic over unconfirmed figures — tax measures change between proposal and final law. Second, if you're already planning to buy, it's worth speaking to someone who follows the process closely to understand the real impact on your case and your timeline.

Revisit how IMT works today and all the costs of buying. Specific questions? Talk to us.

Source: PwC Portugal — 2026 State Budget. Figures to be confirmed in the final law. Our analysis.