IMT for non-residents in 2026: what changed on 25 May

In short

The general rule changed on 25 May 2026: a person who is not a Portuguese tax resident pays 7.5% IMT on the full taxable value of a home, subject to the statutory exceptions.
On a €300,000 mainland home, that is €10,894.50 more than under the normal secondary-home table. Purchase stamp duty is unchanged.
There are two routes to claim the difference back: become a tax resident within two years, or let the home under the statutory conditions. The claim deadline is six months from becoming resident or signing the lease, respectively.

The same home before and after 25 May

The comparison below assumes one individual buyer, a secondary home on the mainland and a taxable property value (VPT) no higher than the price. It compares the normal 2026 table with the non-resident rate, without a statutory exception.

The same purchase, side by side

How much changed for the same purchase?

Purchase price: €300,000

IMT until 24 May (progressive table)€11,605.50

IMT since 25 May (7.5%)€22,500.00

IMT difference: +€10,894.50
Purchase stamp duty: €2,400.00Unchanged in both scenarios

The chart compares IMT only. Stamp duty is shown separately.

Secondary home on the mainland; one non-resident individual buyer, no exception to the flat rate, no IMT Jovem relief and no mortgage. The VPT (taxable property value) is assumed to be no higher than the price: the tax base is the greater of the two.

View the table with every price

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Secondary home on the mainland, one non-resident buyer: IMT under the progressive 2026 table in force until 24 May and under the flat 7.5% since 25 May; stamp duty of 0.8% in both cases
Price	IMT until 24 May (progressive table)	IMT since 25 May (7.5%)	Difference	Stamp duty (0.8%, unchanged)
€200,000	€4,605.50	€15,000.00	+€10,394.50	€1,600.00
€300,000	€11,605.50	€22,500.00	+€10,894.50	€2,400.00
€500,000	€27,300.11	€37,500.00	+€10,199.89	€4,000.00
€700,000	€42,000.00	€52,500.00	+€10,500.00	€5,600.00
€1,200,000	€90,000.00	€90,000.00	€0.00	€9,600.00

In the €300,000 example, IMT rises from €11,605.50 to €22,500.00. Stamp duty is €2,400.00 in both cases.

The difference depends on the taxable value:

Up to €633,931: the comparison is with the progressive secondary-home brackets.
Above that limit and up to €1,150,853: the normal rate is 6%; the gap is 1.5% of the taxable value.
Above €1,150,853: both rates are 7.5%, so this change adds no IMT to the example.

This scenario applies the general non-resident rate. For a couple with different tax residences, each share is calculated separately.

Calculate IMT and stamp duty as a non-resident

Who it covers — and the exceptions

Article 6 of Decree-Law 97/2026 added paragraphs 10 to 12 to article 17 of the IMT Code. The rule covers urban buildings or units intended exclusively for housing and excludes exemptions and reductions while it applies.

Nationality alone does not determine the rate. For individuals, the most common tax-residence tests are spending more than 183 days in Portugal in a 12-month period starting or ending in the relevant year, or having a home here intended as a habitual residence. Article 16 of the Personal Income Tax Code also contains other cases and rules on when residence begins and ends.

Paragraph 10 provides three exceptions:

Recognised Portuguese tax residence under article 16 of the Personal Income Tax Code (point a). The wording does not specify a year; this article does not treat past residence as an automatic exemption.
Becoming a tax resident within two years of the purchase (point b).
Making the home available for residential letting at a moderate rent within six months, and keeping it let for at least 36 months, consecutive or not, during the first five years (point c).

For the latter two cases, the law provides for a claim to cancel the difference in tax. Non-resident companies buying homes are also covered by the general rule; the higher rate for certain entities connected to tax havens takes precedence.

How to claim the difference back

The claim is not automatic. Article 17(11) and (12) require an application to the competent tax authority services. The amount is the difference between the IMT paid and the normal rates applicable to the case.

If you become a tax resident

You must acquire that status within two years of the purchase. You then have six months from the date you become resident to submit the claim.

If you let the home at a moderate rent

The home must be allocated to residential letting within six months of the purchase. The rent must meet the limit in article 2 of the decree: 2.5 times the minimum monthly wage specified for 2026, subject to adjustment by ministerial order. It must remain let for at least 36 months in the first five years.

The six-month claim period starts when the lease is signed. Do not wait for the 36 months of letting to finish before applying; the obligation to keep the home let continues after the claim.

What this change did not alter

Purchase stamp duty: the general rate remains 0.8%. This rule did not change mortgage stamp duty either.
Tax base: in a normal purchase, it is the higher of the price and the taxable property value (VPT).
Other property: building plots, standalone garages, shops and offices are outside this housing rate. General rates are 6.5% for other urban property and 5% for rustic land, subject to special regimes.
Tax havens: the 10% rate remains for entities covered by article 17(4). Paragraph 7 excludes individuals from this higher rate.
IMT Jovem: while paragraph 10 applies, the exemption does not. General eligibility conditions are in the IMT Jovem guide.

The date that counts

Article 18 of the IMT Code requires the rate in force at the taxable event — in a normal purchase, the deed or equivalent document. A promissory contract signed before 25 May does not guarantee the old rate. Some contracts can themselves be taxable events under article 2, including certain promises accompanied by handover of the property.

6 March 2026
Legislative authorisation
Law 9-A/2026 authorises the Government to amend the IMT Code.
20 May 2026
Decree-law published
Decree-Law 97/2026 introduces the new rule and its exceptions.
25 May 2026
IMT change takes effect
The general rule of the fifth day after publication applies; the decree sets no other date for this change.

This date follows from article 2 of Law 74/98. Other measures in the decree taking effect in September do not postpone the IMT change.

The non-resident rate is not indexed with the brackets: changing it requires new legislation. See IMT in 2027: what could change and the non-residents IMT guide for couples and paperwork. For a purchase through a company, see IMT for companies.

Sources

Decree-Law 97/2026, articles 2, 6 and 18 — Diário da República
IMT Code: article 17, rates and exceptions, article 18, rates over time and article 2, taxable events
Personal Income Tax Code, article 16, residence — Portal das Finanças
Law 74/98, article 2, entry into force — Assembly of the Republic
2026 practical tables, Ofício Circulado 40129/2026 — Portal das Finanças