Glossary

The terms you'll meet at the notary, the bank and the tax office

One page per term, in plain English, with the 2026 rule.

18 terms, in plain words.

VPT — tax value (Valor Patrimonial Tributário)The value the tax office assigns to a property. It drives IMI, AIMI and, when higher than the price, the transfer tax.

Caderneta predial (property tax record)The property's tax document: registration number, tax value, area, layout and owners.

Certidão permanente (land registry extract)The legal record: who owns the property, mortgages, liens and other charges.

Ónus (registered charge)A charge on the property — mortgage, lien, usufruct — that follows it when ownership changes.

IMT — property transfer taxThe tax paid on purchase, charged on the higher of price and tax value, using progressive tables.

IMT Jovem (under-35 exemption)No transfer tax, stamp duty or registration fees up to €330,539 on a first primary home, up to age 35.

Imposto do Selo (stamp duty)Five separate charges in property: 0.8% on purchase, 0.6% on the mortgage, 4% on bank fees, 4% on interest of non-primary-home loans, and 10% of one month's rent on leases.

IMI — annual property taxThe yearly tax on the tax value, at a municipal rate between 0.3% and 0.45%.

AIMI — additional property taxAn annual tax on the sum of residential tax values above €600,000 per owner.

Categoria F (rental income tax)The income-tax category for rent. In 2026 four regimes compete — and the most favourable always applies.

Renda moderada (moderate rent)Rent up to 2.5 × the minimum wage — €2,300/month in 2026 on the mainland. Unlocks the 10% tax rate.

RSAA — affordable rental regimeFull income-tax exemption for affordable leases, in force since 1 September 2026. Rent limits still pending regulation.

Anexo F (rental income return)The annex of the Portuguese tax return where rent and deductible expenses are declared, per property.

Anexo G (capital gains)Where property sales are declared. 50% of the gain is taxed at progressive rates — for non-residents too.

Debt-service ratio (taxa de esforço)The share of net income going to loan payments. Banco de Portugal limit: 45%, with a rate shock.

LTV — loan-to-valueLoan divided by property value. Maximum 90% for a primary home, 80% for investment — on the lower of price and valuation.

TAEG (APRC) and MTICThe two legal measures for comparing loans: total yearly cost in % and total cost in euros.

Containment zone (short-term rentals)Areas where short-term rental registrations exceed 5% (relative) or 10% (absolute) of homes. In Lisbon it's decided at neighbourhood level.

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