Inheritance in Portugal: what to do when someone close to you dies

First days: registering the death and getting the certificate

The death must be registered within 48 hours at any Conservatória do Registo Civil. This is usually done by the funeral director (agência funerária) — the law expressly allows whoever is arranging the funeral to do it; a relative can also register it themselves, including online. The hospital sends the medical certificate to the registry itself; registration is free.

After that, you order the death certificate (certidão de óbito): €10 online, €20 on paper. It does not expire, and anyone can order it. You will need it everywhere: at Finanças, at the notary’s, at the bank.

If the person died abroad but their property is here, you need the foreign death certificate with a translation into Portuguese.

Who inherits: by law and by will

If there is no will, people inherit in order: first the spouse and children (no children — grandchildren); with no children, the spouse and parents; then brothers and sisters; then more distant relatives up to the fourth degree; and last of all, the state. A spouse shares equally with the children but gets no less than a quarter; with parents, the spouse gets two thirds.

A will cannot dispose of everything. The spouse, children and parents are entitled to a reserved share (legítima): with a spouse and children it is two thirds of the estate; spouse only — half; children only — half (one child) or two thirds (two or more); spouse and parents — two thirds; parents only — half. Only the rest can be left freely by will.

An unmarried partner (união de facto) is not an heir by law — anything for them has to be left by will.

Find out whether there is a will

All wills made in Portugal at a notary’s or a Conservatória are recorded in a register at the Conservatória dos Registos Centrais. After the death, anyone can request a certificate on the will (certidão sobre a existência de testamento) there: €25 online; the request must be paid for within 48 hours, and the certificate arrives on paper by post. It also shows whether anyone has renounced the inheritance.

You need the deceased’s details and the death registration; if they died abroad, the foreign certificate with a translation. A will made in another country will not be found in this register — it has to be looked for where it was made.

Which law is used to divide a foreigner’s estate

For deaths from 17 August 2015, EU Regulation 650/2012 applies: the whole estate is divided under the law of the country where the person habitually lived on the day of death. If they lived in Portugal, that means Portuguese law, even if they were a Russian or Ukrainian citizen, and no matter where the money is kept or the flat is.

The only way to change this is by will: in it you can choose the law of the country of your citizenship, including a country outside the EU. The Portuguese notary or Conservatória is then given a document setting out what that law says.

The European Certificate of Succession (certificado sucessório europeu, €200 at a Conservatória) is valid only in EU countries, except Ireland and Denmark. Russia and Ukraine will not accept it — there the inheritance is dealt with under their own rules (see the step “Inheritance back home”).

“Don’t know anything about Russia. In general it usually works like this: ‘wherever your centre of vital interests / permanent residence is, that country’s law applies, unless specifically stated otherwise’. So it would probably make sense to do everything under Portuguese law and then present the Russian authorities with a fait accompli. If that’s possible. It’s always the latest will by date that applies. Any will should start with the words ‘all my previous wills are hereby revoked’. Except for inheritance contracts, where two or more parties are involved.”

Translated from Russian; the original is at the link

ru_Portugal_pt04.05.2024

Who manages the estate until it is divided

Until the division, the estate is managed by the cabeça de casal. By law this is the surviving spouse; failing that, the executor of the will, then the heirs by law (the closest relative; among equals, the one who lived with the deceased, then the eldest). The heirs can all agree together on someone else.

The cabeça de casal pays the running costs out of the estate and the taxes on the house (IMI) and the car (IUC) — the bills come to them — and files the tax returns. On their own they may sell only things that would spoil, and the income from the estate to pay for the funeral and upkeep. Anything else can be sold, mortgaged or given away only with the consent of all the heirs. If you rent a home that has not yet been divided, the tenancy agreement is signed by the cabeça de casal.

For tax purposes the estate has its own NIF (NIF da herança indivisa). Only the cabeça de casal can apply for it, on the Portal das Finanças: Cidadãos → Serviços → Dados Cadastrais → Herança Indivisa. Without this number the notification to Finanças (step below) cannot be filed. If the cabeça de casal lives abroad, they file through a tax representative.

“Here the landlords are represented by one person, called the head of the family (cabeça de casal). Of course it can vary, it’s not a template either, just a document I happened to get hold of”

Translated from Russian; the original is at the link

digitalnomadportugal19.08.2025

Registering the heirs: Balcão das Heranças or a notary

Habilitação de herdeiros is the document that records who the heirs are. With it, the bank releases the money and the registries transfer the house and the car. It is done in one of two places.

Balcão das Heranças is a counter at a Conservatória. The application is made by the cabeça de casal or their representative with a power of attorney. You book on the spot or online through Siga and bring the documents at least 5 working days beforehand; the Conservatória checks them and sets a date. There they can also register the property in the heirs’ names straight away, divide it, file the notification with Finanças and apply for the estate’s NIF. Prices: habilitação — €150, with registration of the property — €375, with division and registration — €425; on top of that, €30 for each house or plot of land and €20 for a car. The Balcão can divide the estate only if it includes something that is registered: property, a car, a stake in a company.

A notary does the habilitação in their office: the declaration is made by the cabeça de casal or by three witnesses the notary trusts (relatives who are heirs cannot be witnesses). Notaries are private and set their own prices — compare several.

Documents: the death certificate, the birth and marriage certificates that prove the family relationship, the ID documents and NIFs of all the heirs, and the will or the certificate about it. The law allows foreign certificates without an apostille if there is no doubt they are genuine, but with a translation into Portuguese — it is safer to bring them with an apostille and a translation from the start.

“Notaries in Portugal are all private these days, there’s no single state tariff. So if you go to one notary he might do a document for 20 euros, and another will charge 60 euros for the same service. By the way, haggling is perfectly fine at any notary’s office. Law No. 49/2004 of 24 August (Lei n.º 49/2004, de 24 de agosto) - ‘Statute of the Notarial Profession in Portugal’.”

Translated from Russian; the original is at the link

RussosEmPortugal08.06.2026

Telling Finanças about the death: Modelo 1

You tell the tax office about the death and about what was left — this is called the notification (participação), form Modelo 1 do Imposto do Selo. It is filed by the cabeça de casal; if they list all the heirs, the others do not need to file. Even those who pay no tax must file: the spouse, children, parents.

The deadline is the end of the third month after the month of death: if the person died on 10 October, file by 31 January. Filing late means a fine of up to €3,750.

You file on the Portal das Finanças (Cidadãos → Serviços → Modelo 1 ISTG), through e-balcão or at a Finanças office by appointment; it can also be done at the Balcão das Heranças. You need the estate’s NIF first. The form comes with a list of the property: houses, cars, accounts (with a statement for the last 60 days), shares, debts. The head of the tax office grants an extension of up to 60 days only for a good reason, which you have to prove.

If the deceased had nothing in Portugal, you do not need to file.

“• Inheritances and gifts between ascendants and descendants (for example, from father to son, from grandfather to grandson or from son to mother) and between husband and wife are exempt from tax, but must still be declared within 3 months. • Other inheritances and gifts over 500 euros (for example, from an uncle to a nephew or to unrelated people) are taxed at a flat rate of 10% on assets located in Portugal (other assets will not be taxed).”

Translated from Russian; the original is at the link

myptaxes10.11.2023

How much to pay: Imposto do Selo

Portugal has no separate inheritance tax; Imposto do Selo takes its place — 10% of the value of what the heir receives.

Who does not pay: the spouse, a partner in a união de facto, children, grandchildren, parents and grandparents. Brothers, sisters, nephews and nieces, other relatives and unrelated people who were left something in a will do pay. The 0.8% rate on a house does not apply to inheritance: it is only for purchases and gifts.

What it is calculated on. Only what is in Portugal: property here, money in Portuguese banks. A house is valued at its tax value (VPT) from the caderneta predial, not at its market value. Life insurance, the death grant from social security, and personal and household belongings are not taxed.

Finanças works out the tax itself and sends a notice. You pay by the end of the second month after it; if the amount is over €1,000, you can pay in up to 10 instalments of €200 or more, one every six months.

Money in bank accounts, the car and the house

Accounts. As soon as the bank learns of the death, the deceased’s share of the account is frozen, including in a joint account. The money is released on the death certificate and the habilitação, and only once the Imposto do Selo has been paid — or, for those who are exempt, once the notification has been filed with Finanças. The bank charges no more than 10% of the IAS for processing the heirs — €53.71 in 2026. To find all the deceased’s accounts at every bank, an heir can ask the Banco de Portugal (Base de Dados de Contas) for the information free of charge — by post or in person.

Car. Transferring it to an heir costs €65 at a Conservatória; the deadline is 60 days after the division or, if the estate has not been divided, after the deadline for the notification to Finanças. Miss it and you pay double. If the heirs are selling the car, they do not have to register it in their names first. Until the car has been transferred, IUC is paid by the estate through the cabeça de casal.

House. It is registered to the heirs on the strength of the habilitação (to all of them jointly) or, after the division, to whoever it went to. It can be divided at the Balcão das Heranças or at a notary’s if everyone agrees. There you can also apply straight away for exemption from IMI, if you are entitled to it, and change the heirs’ tax address.

If the heirs cannot agree

Until the estate is divided, it is held in common (herança indivisa): each heir owns a share of the whole, not a particular item. A house can be sold or mortgaged only with everyone’s consent. If no agreement can be reached, the division goes through an inventário — at a notary’s or in court; it must go to court if one of the heirs is a minor, legally incapacitated or missing. It takes a long time and you need a lawyer.

What will change. Lei n.º 49/2026 of 17 August 2026 authorised the government to bring in a fast-track sale of a house from an undivided estate at the request of any heir — two years after the death (straight away if an inventário is already under way). Houses will be sold by electronic auction at a price set by the court, and the other heirs will be able to buy the house at the sale price. The family home will not be sold this way without the consent of the widow or widower. The time limit for accepting an inheritance will be cut from 10 years to two, and the cabeça de casal (unless it is the surviving spouse) will be replaceable by a majority of the heirs. The rules will also apply to estates that are already open.

But for now this is only an authorisation: the government has been given 180 days, that is, until roughly February 2027. As of early October 2026 there is no decree, and for the time being a house still cannot be sold against the wishes of the other heirs. More in our article “Sales of houses from undivided estates are being sped up”.

“I heard recently that there's a law moving to change how inheritance works, making it easier to sell a property if a certain number of heirs want to/if a certain amount of time has passed. Rather than (again, what I've heard) is the current challenge that ALL heirs of a property have to fully agree, even if they can't be located or contacted, for a sale to happen. It's been so wild to see incredible demand for properties all over, and to see completely abandoned properties in the middle of prime areas just falling into the ground. Not that that by itself will solve the problem, but it's a start to get supply up and make demand a little less insane.”

r/PortugalExpats09.09.2026

“Supposedly they finally did something about that a month or two ago. Now, if a building is locked by a legal battle between heirs, if one of them wants to sell it, that's enough to force its sale”

r/portugal28.09.2026

“My dad bought a house in 1984 and came 6 weeks a year. Then sold it in 1995. Inherited his dad's house. Was 1/12th owner and needed to buy out siblings. Some siblings had died so their children had to be bought out. 1 child was quite aggressive the property is a ruin. Was assessed at $5,000 in 1995. He offered her $300. Her portion would have been a whole lot less. She wanted the full $5000. The property continues to rot and no one can own or build or repair the property. My dad paid the taxes every year until he died and no one has paid them since.”

r/PortugalExpats27.07.2026

“There was a neighbouring property (ruin) we might have been interested in but gave up when we learned that there was about a dozen owners (heirs to the heirs after..., so grandchildren), some living in South America.”

r/PortugalExpats28.07.2026

Sold what you inherited: capital gains tax

An inheritance is not in itself income for IRS. But if an inherited house is later sold, IRS is paid on the difference between the sale price and the “purchase” price, as a capital gain (mais-valias).

For an heir, the “purchase” price is the value on which the Imposto do Selo was calculated — for a house, its tax value (VPT) on the date of death. This is usually much lower than the market value, so the gain comes out large. For a tax resident, half of the gain counts as income and is taxed at the normal IRS rates; if more than two years have passed since the inheritance, the “purchase” price is multiplied by an inflation coefficient.

A Portuguese tax resident also declares the sale of anything inherited abroad on their tax return. The law does not say outright how to work out the “purchase” price in that case — go through the numbers with an accountant before you sell. How to file the return — How to file your IRS return.

“Portugal does not levy inheritance tax on direct heirs, but inherited properties may be subject to capital gains tax when sold. Since the taxable acquisition value is usually based on the property’s tax value at the time of inheritance, which is often well below its market value, the resulting capital gain can still be substantial. As a result some heirs choose to keep inherited properties rather than sell them, reducing housing turnover.”

r/PortugalExpats27.07.2026

Inheritance back home

If a relative died in Russia or Ukraine, the inheritance is dealt with there, under local rules. Portugal does not charge Imposto do Selo on property abroad.

In Russia and Ukraine you must accept an inheritance within six months of the death. Miss this and the deadline can almost always be restored only through the courts.

You do not have to travel. The application to accept the inheritance is signed at your country’s consulate in Portugal or before a Portuguese notary (in which case with an apostille and a translation) and sent to the notary handling the inheritance case. You can also give a power of attorney to someone there. If you later sell this property, see the step above: a Portuguese tax resident declares such a sale here.

“You have 6 months from the date of death to go to a notary with an application to accept the inheritance. If you miss it, getting the deadline restored is next to impossible. Only in very rare cases.”

Translated from Russian; the original is at the link

left4portugal27.05.2025

“to start with you can file an application to accept the inheritance. the signature can be certified at the consular section of the embassy and then you send the document on to the notary handling the inheritance case. that’s if we’re talking about Russia.”

Translated from Russian; the original is at the link

left4portugal27.05.2025

Your own will in Portugal

Here a will is made at a notary’s — a public will (testamento público): the notary records it in their book, for no more than €113.45; at a Conservatória it costs €150. There is also a sealed will (testamento cerrado): you write and sign it yourself, and the notary only approves it. Both go into the register, and your heirs will find them through the certificate (see the step “Find out whether there is a will”).

A will is useful if you want to leave something to a partner you are not married to, or to someone outside the family — within the free portion — or to choose the law of your country of citizenship for your estate. A new will revokes the previous one where the two conflict, and revokes it entirely if it says so expressly.