IMT when buying property through a company (Portugal, 2026)
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, commercial property purchases, property holding companies, and corporate headquarters acquisitions all follow non-HPP rates.
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 |
|---|---|
| Urban residential (housing) | Standard secondary rates (1-8%) |
| Urban non-residential (commercial) | 6.5% flat |
| Rustic land | 5% flat |
| Tax haven entity | 10% flat |
Tax haven / blacklist jurisdiction rule
If the purchasing company is domiciled in a jurisdiction on Portugal's tax haven blacklist, IMT is charged at a flat 10% regardless of property type or value.
How to calculate: use Advanced mode
In Advanced mode, select 'Company' as buyer type. If applicable, check 'Tax haven jurisdiction' to apply the 10% rate. The calculator will use the appropriate rates.