Example figures: a resident couple buys a flat in Coimbra (mainland) for EUR 140,000 in 2026 as their permanent own home. Using the 2026 IMT table (2% bracket, deduction EUR 2,126.92), how much IMT is due (in EUR)?

Example figures: a resident buys a home in Braga for EUR 300,000 in 2026 as a permanent own home. The 2026 mainland bracket from EUR 198,347 to 330,539 has a 7% marginal rate and a deduction of EUR 10,457.96. How much IMT is due (in EUR)?

Example figures: a resident family buys a house in Oeiras for EUR 450,000 in 2026 as their permanent own home. The 8% bracket (EUR 330,539 to 660,982) has a deduction of EUR 13,763.35. How much IMT is due (in EUR)?

Example figures: a resident buys a permanent own home in Cascais for EUR 800,000 in 2026. Mainland homes between EUR 660,982 and 1,150,853 pay a single 6% rate. How much IMT is due (in EUR)?

A resident buys a permanent own home in Lisbon for EUR 700,000 in 2026. How is the IMT worked out?

1. 8% x 700,000 minus EUR 13,763.35 = EUR 42,236.65
2. 6% on the whole EUR 700,000 = EUR 42,000
3. 7.5% on the whole EUR 700,000 = EUR 52,500
4. 6% only on the part above EUR 660,982 = EUR 2,341

Example figures: a tax-resident buyer purchases a villa in Comporta for EUR 1,300,000 in 2026 as a permanent own home. Mainland homes above EUR 1,150,853 pay a single 7.5% rate. How much IMT is due (in EUR)?

Example figures: a Lisbon resident buys a second apartment in Setúbal for EUR 250,000 in 2026 to let it out. The 2026 mainland table for homes that are not a permanent own home gives 7% with a deduction of EUR 9,394.50 for this bracket. How much IMT is due (in EUR)?

Example figures: a buyer pays EUR 350,000 for an apartment in Porto. Stamp duty on the purchase is 0.8% of the price. How much stamp duty is due (in EUR)?

Example figures: in October 2026 a non-resident investor living in Dubai, who has never been tax resident in Portugal, buys a home in Lisbon for EUR 400,000. Since 25 May 2026 most non-residents pay a flat 7.5% IMT on homes (Decree-law 97/2026). How much IMT is due (in EUR)?

Same EUR 400,000 Lisbon home. A tax-resident buyer using it as a permanent own home would pay 8% minus EUR 13,763.35 under the 2026 table, while the non-resident pays the flat 7.5%. How much more IMT does the non-resident pay (in EUR)?

A non-resident client is worried about the flat 7.5% IMT introduced by Decree-law 97/2026. In which case can he avoid it or get the difference back?

1. If he pays cash instead of taking a mortgage
2. If the home costs less than EUR 330,539
3. If he was tax resident in Portugal before, or becomes resident within two years of the purchase
4. If he signs the CPCV with a Portuguese agency

Under Decree-law 97/2026, which letting commitment lets a non-resident buyer claim back the extra 7.5% IMT?

1. Letting the home at a moderate rent (up to EUR 2,300 a month) within six months, for at least 36 months in the first five years
2. Registering it as an alojamento local within one year
3. Letting it at any rent for 12 months
4. Letting it to a family member for two years

A 32-year-old resident, not a tax dependant and owning no other property, buys her first permanent home in Almada for EUR 300,000 in 2026. What IMT and stamp duty does she pay on the purchase?

1. IMT of EUR 10,542.04 and stamp duty of EUR 2,400
2. No IMT, but stamp duty of EUR 2,400
3. Half of the normal IMT
4. Nothing: young buyers are exempt from both up to EUR 330,539

Example figures: a 34-year-old qualifying for the young buyer exemption buys his first permanent home in Lisbon for EUR 400,000 in 2026. He pays 8% IMT only on the part above EUR 330,539. How much IMT is due (in EUR)?

Example figures: an apartment has a tax value (VPT) of EUR 180,000 and its municipality sets IMI at the maximum urban rate of 0.45%. What is the yearly IMI (in EUR)?

Example figures: a single individual owns residential properties in Portugal with a total tax value (VPT) of EUR 900,000. AIMI allows a EUR 600,000 deduction and charges 0.7% on the taxable amount up to EUR 1,000,000. What is the yearly AIMI (in EUR)?

Example figures: a single investor owns residential property with a total tax value of EUR 2,100,000. After the EUR 600,000 deduction, AIMI is 0.7% on the taxable amount up to EUR 1,000,000 and 1% from EUR 1,000,000 to 2,000,000. What is the yearly AIMI (in EUR)?

Example figures: your agency sells a house in Sintra for EUR 500,000 at a 5% commission plus 23% VAT. How much does the seller pay the agency in total, VAT included (in EUR)?

Example figures: an apartment in Porto sells for EUR 380,000 with a 4.5% commission (plus VAT). Two agencies share the fee 50/50, and your agency pays you 40% of its share before VAT. How much do you earn (in EUR)?

Example figures: an investor buys a flat in Lisbon for EUR 320,000 and lets it long term at EUR 1,400 a month. What is the gross rental yield (in %)?

Example figures: a resident investor buys a flat in Setúbal for EUR 250,000 (not his own home), paying IMT of EUR 8,105.50 and 0.8% stamp duty. He lets it at EUR 1,100 a month. Yearly costs: IMI EUR 525, condominium EUR 720, insurance EUR 255. What is the net yield on the total cost, before income tax (in %, two decimals)?

Example figures: a tenant in Braga paid EUR 950 a month in 2025. The landlord applied the 2026 coefficient (1.0224) and will apply the 2027 coefficient (1.0256). What will the monthly rent be in 2027 (in EUR)?