IMT for companies in Portugal (2026): rates and calculator
Updated for the 2026 tax changes
Since 25 May 2026, non-resident companies buying residential property pay 7.5% flat IMT — IMT: Imposto Municipal sobre as Transmissões Onerosas de Imóveis, Portugal’s property transfer tax (Decree-Law 97/2026) — unless domiciled in a tax haven (10%).
Can a company get primary residence rates?
No. Companies cannot claim HPP (primary permanent residence) rates regardless of intended use. Company purchases always use secondary/investment rates or special flat rates.
Common company scenarios
Investment properties for rental and property holding companies follow the non-HPP residential brackets. Commercial premises, offices, and corporate headquarters are taxed at the flat 6.5% rate for other urban property — select 'Other urban' in the calculator's Advanced mode. One more common corporate case: buying for resale (aquisição para revenda) can be fully IMT-exempt under art. 7.º CIMT when the company's registered activity is property resale and the property is resold within 3 years — an exemption this calculator does not model.
Special rates for companies
Urban non-residential: 6.5% flat rate. Rustic land: 5% flat rate. Tax haven entities: 10% flat rate. Standard residential rates apply to urban dwellings purchased by companies.
| Property Type | IMT Rate (mainland) |
|---|---|
| Urban residential (housing) | Progressive housing table: 1–8%, then flat 6% (€633,931–€1,150,853) and 7.5% above |
| Urban residential — non-resident company (since 25 May 2026) | 7.5% flat |
| Urban non-residential (commercial) | 6.5% flat |
| Rustic land | 5% flat |
| Tax haven entity | 10% flat (overrides the rates above) |
In the Azores and Madeira the housing bracket thresholds are 25% higher (Law 21/90): the flat 6% band runs from €792,414 to €1,438,566, and 7.5% only applies above that. The flat 6.5%, 5% and 10% rates are the same nationwide. The 10% tax-haven rate overrides all of the above — it also applies to rustic and commercial property (art. 17.º(4) CIMT): a €500,000 plot of rustic land costs €25,000 for an ordinary company and €50,000 for an offshore entity.
On top of IMT, the purchase pays Stamp Duty of 0.8% on the same taxable base (verba 1.1 TGIS). The IMT Jovem stamp-duty deduction does not apply to legal persons, so a company pays the 0.8% in full. If the purchase is financed, the loan stamp duty is added (0.6% for terms of 5 years or more) plus 4% on bank fees (verba 17.3.4).
Refund of the difference (anulação) for companies
For legal persons only the moderate-rent route is available (up to €2,300/month in 2026, for at least 36 months); the become-tax-resident-within-2-years route applies to individuals only. The request is filed with the Tax Authority within 6 months of the qualifying event — AT procedural guidance for corporate buyers has not yet been published.
Open the calculator with the right scenario preset:
- Company buying a home
- Non-resident company (7.5%)
- Commercial premises / other urban (6.5%)
- Rustic land (5%)
- Tax-haven entity (10%)
The resale-acquisition exemption (art. 7.º CIMT) is not modelled by the calculator.
Tax haven / blacklist jurisdiction rule
If the purchasing company is domiciled in a jurisdiction on Portugal's tax haven blacklist — or is directly or indirectly controlled by an entity domiciled there (art. 17.º n.º 4 al. b) CIMT) — IMT is charged at a flat 10% regardless of property type or value, and no exemption or reduction applies.
How to calculate: use Advanced mode
- In Advanced mode, select 'Company' as the buyer type.
- If the company is not tax-resident in Portugal, also tick 'Non-tax-resident buyer' — only then does the calculator apply the flat 7.5% on residential property; without it the progressive brackets are used and the result comes out about €10,000 short on a €500,000 purchase.
- If applicable, tick 'Tax haven jurisdiction' to apply the 10% rate.
- For non-residential purchases, choose 'Other urban (6.5%)' or 'Rustic land (5%)' as the purpose.