Taxes
Portugal — Tax: Inheritance and Gift Tax (No Wealth Tax)
The official pages do not describe a Portuguese annual net-wealth tax, and the tax on inheritances and gifts is Stamp Duty (Imposto do Selo) under the Stamp Duty Code. The Autoridade Tributária confirms that property purchases pay Stamp Duty at a fixed 0.8% of the base value. The rate, exemptions and filing deadlines for inheritances and gifts were not confirmed here, so check the Stamp Duty Code and the Portal das Finanças, and take advice before a gift or inheritance.
VerifiedGovernment / official sourceAutoridade Tributária — Código do Imposto do SeloLast reviewed: 2026-10-23
Key facts
- No annual net-wealth tax is described in the official pages.
- Inheritances and gifts are taxed through Stamp Duty under the Stamp Duty Code; rates and exemptions were not confirmed here.
- Property purchases pay Stamp Duty at a fixed 0.8% of the base value.
Common mistakes
- Assuming gifts and inheritances are tax-free — Stamp Duty can apply; check exemptions.