IMT Jovem 2026: exemption for young buyers in Portugal
Updated for May–June 2026 changes
Reflects Law 73-A/2025 rules: age ≤35 at deed, no home ownership in last 3 years, not a tax dependent, and must file Modelo 1 do IMT before signing.
A quick, practical guide to the youth exemption — plus a mini check before you run the full calculation.
Are you 35 or younger?
2026 limits: full vs partial exemption
Full exemption up to
Mainland
330 539 €
Azores / Madeira
413 174 €
Partial exemption
Mainland
330 539 € – 660 982 €
Azores / Madeira
413 174 € – 826 227 €
Thresholds update yearly. This page is updated for 2026.
Who qualifies for IMT Jovem
The 2026 rules (Law 73-A/2025) set clear conditions. You must meet all of them on the date of the deed (escritura).
Age 35 or younger
You must be 35 or younger on the date of the deed, not just at the start of the year.
Not a tax dependent
You can't be claimed as a dependent for IRS purposes in the year of the purchase.
No home ownership in the last 3 years
You (and a fully eligible co-buyer) must not have owned a home, or a share/usufruct of one, in the last 3 years. An undivided inheritance (herança indivisa) does not block the benefit.
Primary residence + 50% rule for couples
The home must be your permanent residence (HPP). If only one buyer qualifies, the exemption applies to their share only (typically 50%).
Before the deed
You must file Modelo 1 do IMT on the Portal das Finanças and claim the benefit before signing. Open Portal das Finanças
Buying with someone older than 35
- Benefit applies only to the eligible buyer's share.
- Ownership shares matter (50/50 vs 90/10 changes the result).
- Use Advanced mode for more accurate modelling (VPT + shares).
Model this in Advanced calculator
What you'll need
- NIF + ID document
- Primary residence (HPP) intention
- Ownership shares (if co-buyers)
- Modelo 1 do IMT filed before the deed
- Mortgage details (if financing)
Common pitfalls
HPP vs second home: the table changes.
VPT can be higher than the deal price.
Shares and co-buyers change how the benefit applies.
Mortgage has separate stamp duty.
Rules update yearly — check the 2026 badge.