IMT Jovem 2026: exemption for young buyers in Portugal
Updated for the 2026 tax changes
Reflects Decree-Law 48-A/2024 (IMT Jovem rules: age ≤35 at deed, no home ownership in the last 3 years, not a tax dependent) with the 2026 thresholds updated by Law 73-A/2025. 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.
Quick IMT Jovem check (2026)
IMT Jovem calculator 2026 — how much you will pay
The calculator below already has IMT Jovem switched on: enter the price to see the full or partial exemption, stamp duty with its deduction, and the comparison against the normal rate. Your answers from the check above carry over automatically.
IMT Calculator
Basic mode uses the purchase price as the tax base.
Switch to Advanced for VPT comparison (base = max of price and VPT), companies, multiple buyers, mortgage tax, custom ownership shares, non-residential categories, and tax haven scenarios.
Results
Intended Use
Primary
Property Location
Mainland Portugal
Purchase Price (€)
€300,000.00
Number of Buyers
1
€300,000.00
Taxes
€10,542.04
3.51% effective rate
€2,400.00
Total Due
€12,942.04
Effective Rate
4.31%
Confirm with Finanças / notary before proceeding.
Calculation ID: IMT-Mi1CLUgtTS1odjA1Yy0wLTEtN3BzMEkwMC0wLXJyMg
The partial-exemption zone: what IMT Jovem saves
In the partial zone the sum stops being mental arithmetic: you pay 8% on the base minus the deductible parcela. The tables are computed by the same engine as the calculator:
Mainland
Formula in the partial zone: IMT = base × 8% − €26,443.12
| Price | IMT without IMT Jovem | IMT with IMT Jovem | Saving |
|---|---|---|---|
| €375,000 | €16,236.65 | €3,556.88 | €12,679.77 |
| €450,000 | €22,236.65 | €9,556.88 | €12,679.77 |
| €500,000 | €26,236.65 | €13,556.88 | €12,679.77 |
| €550,000 | €30,236.65 | €17,556.88 | €12,679.77 |
| €600,000 | €34,236.65 | €21,556.88 | €12,679.77 |
| €660,982 | €39,115.21 | €26,435.44 | €12,679.77 |
Azores and Madeira
Formula in the partial zone: IMT = base × 8% − €33,053.92
| Price | IMT without IMT Jovem | IMT with IMT Jovem | Saving |
|---|---|---|---|
| €475,000 | €20,795.78 | €4,946.08 | €15,849.70 |
| €550,000 | €26,795.78 | €10,946.08 | €15,849.70 |
| €625,000 | €32,795.78 | €16,946.08 | €15,849.70 |
| €700,000 | €38,795.78 | €22,946.08 | €15,849.70 |
| €750,000 | €42,795.78 | €26,946.08 | €15,849.70 |
| €826,228 | €48,894.02 | €33,044.32 | €15,849.70 |
A complete worked example
A €400,000 home (main residence, mainland). With IMT Jovem: €400,000 × 8% − €26,443.12 = €5,556.88. Without IMT Jovem: €400,000 × 8% − €13,763.35 = €18,236.65. Saving: €12,679.77. Stamp duty: 0.8% minus the deduction of €2,644.31 = €555.69.
Azores/Madeira: a €500,000 main home pays €500,000 × 8% − €33,053.92 = €6,946.08 with IMT Jovem, against €22,795.78 without it — a saving of €15,849.70.
How to claim IMT Jovem
The exemption is claimed in the Modelo 1 IMT declaration, filed before the deed (usually by the notary) — you simply declare that you meet the requirements. There is no separate application after the purchase: the conditions are checked at the deed date, and age and prior home ownership count on that day.
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 – €826,228
Thresholds update yearly. This page is updated for 2026.
IMT Jovem requirements in 2026: who qualifies
The scheme was created by Decree-Law 48-A/2024 (in force since 1 August 2024); Law 73-A/2025 only updated the 2026 money thresholds. Age and the no-prior-home test are checked on the date of the deed (escritura); the 'not a tax dependent' condition is assessed for the year of the purchase (your status at 31 December). Note: the regime covers urban dwellings and their fractions only — it does not extend to building plots (terrenos para construção) or to building your own home.
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).
- Married couples buying as community property (bem comum): the law treats the purchase as 50/50 regardless of what the deed says (art. 9.º n.º 4 CIMT). Free share splits apply under separation of property, in unmarried couples, and between other co-owners.
- 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.
FAQ
IMT Jovem is an exemption from IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis — Portugal's property transfer tax) for buyers aged 35 or younger in Portugal who haven't owned a home in the last 3 years. It offers full exemption up to €330,539 (mainland) for primary residences (HPP).
Learn how IMT is calculated →Yes. IMT Jovem only applies to properties intended as your permanent residence (Habitação Própria e Permanente). Second homes and rental properties don't qualify.
See HPP vs secondary rates →If buying with a partner over 35, only your share gets the exemption. Use the calculator's Advanced mode to model different ownership splits.
Open the calculator →Yes. IMT is calculated on the higher value between price and VPT. If VPT exceeds your purchase price, you pay tax on the VPT. Check the Caderneta Predial.
Understand tax base calculation →Partly, yes. Besides IMT, IMT Jovem also gives a stamp-duty credit on the purchase (dedução à coleta, verba 1.1 TGIS — CIS art. 7.º-A): up to €2,644.31 on the mainland. With a tax base up to €330,539 you pay no purchase stamp duty at all; above that, the 0.8% applies only to the excess. For co-buyers the cap is prorated by ownership share. Stamp duty on the mortgage and on bank fees is not covered and still applies in full.
Yes. You must move in and use the property as your permanent home (HPP) within 6 months of the deed, and keep that use for 6 years (art. 11.º n.º 8 CIMT). Exceptions accepted by law: selling the property; changes in the household (marriage, union, divorce, more dependents); job relocation more than 100 km away. The benefit is also lost if you become someone's tax dependent during that period. Losing it means repaying the exempted IMT — and the stamp-duty credit falls with it (art. 7.º-A n.º 3 CIS).
No. Since 25 May 2026, buyers who are not tax-resident in Portugal pay a flat 7.5% IMT on residential property with no exemptions or reductions — IMT Jovem included (art. 17.º n.º 10 CIMT). If you later become tax-resident within 2 years, or rent the property at a moderate rent, you can apply to have the difference cancelled — the request must reach the Tax Authority within 6 months of the qualifying event.
The official source is Portal das Finanças (portaldasfinancas.gov.pt). This calculator provides estimates — always confirm with Finanças before the deed.
Yes. IMT brackets and exemption thresholds are updated periodically. This page reflects 2026 values. Verify current rules before your transaction.