IMT

Published 5 November 2026, 15:07

Imposto Municipal sobre as Transmissões Onerosas de Imóveis

The tax on buying property, paid before the purchase is signed; the rate follows a scale based on the price or the tax value, whichever is higher. Stamp duty, Imposto do Selo, is charged along with it. For buyers under 35 purchasing their first permanent home, in 2026 the full exemption applies up to €330,539 and the partial one up to €660,982.

Where you come across it. Buying a home: it is paid through the Portal das Finanças or at the notary before the escritura.

The same three letters belong to a completely different body — the Instituto da Mobilidade e dos Transportes, which exchanges driving licences and registers vehicles. If someone says "I've got an IMT appointment" or mentions "the IMT office", they almost always mean licences, not the tax.

Official website: portaldasfinancas.gov.pt

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