Buying · non-residents
Buying as a non-resident
The flat 7.5%, how much extra it is, and the way to get it back.
Buying · non-residents
The flat 7.5%, how much extra it is, and the way to get it back.
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Buying · non-residents
The flat 7.5%, how much extra it is, and the way to get it back.
Extra compared with a resident
You can recover €10,895
IMT at 7.5%
€22,500
A resident's IMT
€11,606
You've been a resident before
If you were ever a Portuguese tax resident, normal rates apply straight away. Nothing to claim.
Become a resident by 31 October 2028
Pay 7.5% now. Once you become a resident you have 6 months to claim the refund.
Rent it out by 1 May 2027
Rent up to €2,300, let for 36 months within the first 5 years. Claim within 6 months of signing. Fail, and you repay with interest.
Since 25 May 2026, anyone who is not and has never been a Portuguese tax resident pays a flat 7.5% IMT on housing (art. 17(10) CIMT). It's about tax residence, not nationality. EU and non-EU buyers are treated alike. Land, commercial and rural property are unaffected.
The comparison is with a resident buying the same home on the second-home table, the one that is also not a main home. On a €150,000 home the non-resident pays €11,250 and the resident €2,072: €9,178 more. On a €800,000 home, €12,000 more. You recover the difference by becoming a resident within 2 years, or by letting the home at a moderate rent for 36 months within 5 years, and claiming within 6 months.
The same maths on a real listing: the extension reads the price, area and location off the page itself. See the extension →