The Portuguese Budget Law for 2026 has updated the tables used to calculate the real estate transfer tax to be paid in the context of the purchase of a residential building:   A.    Mainland:   a)     For own and permanent residential purposes: Calculation amount (real estate price in euros) Marginal rate to be applied Amount to be deducted Up to 106 346 From more than 106 346 to 145 470 From more than 145 470 to 198 347 From more than 198 347 to 330 539 From more than 330 53

If you are a non-resident who sold property in Portugal in 2021 or 2022 , you likely paid 28% income tax on the full amount of your real estate capital gains . In comparison, Portuguese tax residents were taxed on only 50% of their property gains . The Court of Justice of the European Union (CJEU)  ruled that this unequal treatment violates EU law , specifically Article 63 of the Treaty on the Functioning of the European Union , which guarantees the free movement of capital

Die wichtigsten Fragen und Antworten zum Immobilienkauf in Portugal