IMT for non-residents (foreign buyers) in Portugal (2026)
Is IMT different for non-residents?
No. Non-residents pay the same IMT rates as Portuguese residents. There's no additional tax or surcharge for foreign buyers. The main difference is that non-residents typically cannot claim HPP rates since they won't be permanent residents.
When rules might change
Tax rules can change annually through the State Budget. Proposals to increase taxes on non-resident buyers surface periodically. Check official sources before purchasing.
Common pitfalls for foreign buyers
VPT surprises (tax value may exceed purchase price), tight payment deadlines (IMT due before deed), notary and registration requirements, and currency exchange considerations.
- VPT surprises: The tax value can exceed the purchase price, increasing your IMT
- Payment deadlines: IMT must be paid before signing the deed — plan your funds accordingly
- Notary requirements: You'll need a Portuguese tax number (NIF) and possibly power of attorney
- Currency exchange: Factor in exchange rates when budgeting from non-EUR currencies
How to estimate with the calculator
Use the calculator normally. Select 'Secondary residence / Rental' if you won't be a permanent resident. In Advanced mode, enter VPT if known to get the correct tax base.