habitação própria permanente
Published 8 November 2026, 22:51
habitação própria permanente — your own permanent home
A home that a person lives in and where they have their tax address. A lot of money depends on this status: for such a home a bank will lend up to 90% of the price (up to 80% for a second home or one to let), and it is this kind of home that the purchase tax reliefs and the state guarantee for young people apply to.
Where you come across it. A loan application, IMT tax, deductions in the IRS return.
It isn't enough to say so — it has to be on record: your tax address must match the flat. If you move out without changing your address, the tax office may recalculate the relief.
Official website: clientebancario.bportugal.pt/pt-pt/o-que-e-e-diferentes-regimes