Buying Property in Portugal Quiz 2026: IMT, Stamp Duty and the Non-Resident Rate

8 questions ~4 min Last reviewed

Purchase taxes in Portugal changed in 2026, and non-resident buyers now face a flat 7.5% IMT on homes unless they qualify for an exception. Test what you know before you sign a promissory contract.

  1. 1. Does buying a home in Portugal give you a residence permit in 2026?

    Property purchases stopped qualifying for the Golden Visa in 2023, and owning a home does not by itself give any residence right. You still need a visa such as the D7 or D8.

    Source: Golden Visa requirements 2026 (Portugalist)

  2. 2. What stamp duty (Imposto do Selo) applies to a property purchase?

    Stamp duty of 0.8% applies to the declared property value and is paid when the deed is signed, on top of IMT.

    Source: The real cost of buying property in Portugal in 2026 (idealista)

  3. 3. In 2026, up to what price is a resident's own permanent home exempt from IMT?

    For a buyer's own permanent residence, IMT is 0% up to €106,346 in 2026, then rises in bands (2%, 5%, 7%, 8%) up to single rates of 6% and 7.5% for higher-value homes.

    Source: The real cost of buying property in Portugal in 2026 (idealista)

  4. 4. What IMT rate do non-resident buyers of homes now pay?

    Under Decreto-Lei 97/2026, in force since mid-2026, non-resident buyers of urban property intended exclusively for housing pay a flat 7.5% IMT unless they qualify for an exception.

    Source: Portugal non-resident IMT: what changed (The Abroad Buyer)

  5. 5. What triggers the 7.5% non-resident IMT rate: nationality or tax residence?

    The trigger is tax residence, not nationality. A Portuguese citizen living abroad is covered, while a foreigner who is already a Portuguese tax resident is not.

    Source: Portugal's 7.5% IMT for non-resident buyers (MOL Portugal)

  6. 6. Which situation lets a non-resident buyer escape the flat 7.5% IMT?

    Exceptions include already being tax resident, becoming tax resident within two years, or letting the home at a moderate rent (up to €2,300/month in 2026) within six months and for at least 36 months in the first five years.

    Source: Portugal non-resident IMT: what changed (The Abroad Buyer)

  7. 7. A buyer pays the 7.5% rate and becomes tax resident a year later. Is the difference refunded automatically?

    The 7.5% is paid at the deed. If an exception is met later, the refund of the difference must be requested from the Autoridade Tributária within a six-month window; it is not automatic.

    Source: Portugal's 7.5% IMT for non-resident buyers (MOL Portugal)

  8. 8. What is the annual municipal property tax (IMI) range?

    IMI is charged every year at 0.3% to 0.45% of the property's taxable value (valor patrimonial tributário), with the rate set by each municipality.

    Source: The real cost of buying property in Portugal in 2026 (idealista)

This quiz is general information based on Portuguese rules in force on the review date above, not legal advice. Immigration thresholds change every January with the minimum wage, and laws change often. Confirm your case with a lawyer before applying.