Property
Portugal — Property: Buying Process
Buying a home in Portugal means paying two taxes: the municipal property transfer tax (IMT) and Stamp Duty (IS), at a fixed 0.8% on the same base value as IMT. On the day of the deed, proof of payment of IMT and IS, or proof of exemption, must be presented. A buyer needs a Portuguese tax number (NIF); a non-resident who becomes subject to tax, for example as the owner of property in Portugal, must appoint a tax representative, and the appointment is due within 15 days and can be made on the Portal das Finanças. Requesting a NIF itself does not require a representative. In a promissory contract (CPCV), any amount the promissory buyer hands over is presumed to be a deposit (sinal) under article 441 of the Civil Code.
VerifiedGovernment / official sourceAutoridade Tributária — compra da casa (IMT e IS); NIFLast reviewed: 2026-10-23
Key facts
- IMT and Stamp Duty are paid when buying a home; Stamp Duty is a fixed 0.8% on the same base value as IMT.
- On the day of the deed, proof of payment of IMT and IS, or of exemption, must be presented.
- A buyer needs a NIF; a non-resident owner of Portuguese property must appoint a tax representative within 15 days.
- Requesting a NIF does not itself require a tax representative.
- In a CPCV, any amount handed over by the promissory buyer is presumed to be a sinal (Civil Code art. 441).
Costs
- Stamp Duty on purchase: 0.8% of the IMT base value
Timelines
- Appoint tax representative (non-resident owner): Within 15 days
Common mistakes
- Signing the deed without proof of IMT and IS payment — it must be presented on the day.