Property Purchase in Portugal – Update of the Tax Base for Property Transfer Tax for 2026
- Marlene Sennewald Sippel
- 9 de jan.
- 2 min de leitura
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 330 539 to 660 982 | 0% 2% 5% 7% 8% |
2 126,92 6 491,02 10 457,96 13 763,35 |
From more than 660 982 to 1 150 853 | 6% | |
Over 1 150 853 | 7,5% | |
b) For own and permanent residential purposes: Purchase by persons up to the age of 35:
Calculation amount (real estate price in euros) | Marginal rate to be applied | Amount to be deducted |
Up to 330 539 From more than 330 539 to 660 982 | 0% 8% | 0 26 443,12 |
From more than 660 982 to 1 150 853 | 6% | |
Over 1 150 853 | 7,5% | |
c) Second home / rental:
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 330 539 to 633 931 | 1% 2% 5% 7% 8% |
1 063,46 5 427,56 9 394,50 12 699,89 |
From more than 633 931 to 1 150 853 | 6% | |
Over 1 150 853 | 7,5% | |
B. Azoren und Madeira:
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 132 933 From more than 132 933 to 181 838 From more than 181 838 to 247 934 From more than 247 934 to 413 174 From more than 413 174 to 826 228 | 0% 2% 5% 7% 8% |
2 658,66 8 113,80 13 072,48 17 204,22 |
From more than 826 228 to 1 438 566 | 6% | |
Over 1 438 566 | 7,5% | |
b) For own and permanent residential purposes: Purchase by persons up to the age of 35:
Calculation amount (real estate price in euros) | Marginal rate to be applied | Amount to be deducted |
Up to 413 174 From more than 413 174 to 826 228 | 0% 8% | 0 33 053,92 |
From more than 826 228 to 1 438 566 | 6% | |
Over 1 438 566 | 7,5% | |
c) Second home / rental:
Calculation amount (real estate price in euros) | Marginal rate to be applied | Amount to be deducted |
Up to 132 933 From more than 132 933 to 181 838 From more than 181 838 to 247 934 From more than 247 934 to 413 174 From more than 413 174 to 792 414 | 1% 2% 5% 7% 8% |
1 329,33 6 784,47 11 743,15 15 874,89 |
From more than 792 414 to 1 438 566 | 6% | |
Over 1 438 566 | 7,5% | |