IMT Jovem 2026: exemption for young buyers in Portugal
A quick, practical guide to the youth exemption — plus a mini check before you run the full calculation.
Updated for 2026Primary residence (HPP)Works with co-buyers
Quick IMT Jovem check (2026)
Step 1 of 4
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 €
Mainland
Azores / Madeira
Full exemption Partial Standard rates
Thresholds update yearly. This page is updated for 2026.
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
- Primary residence (HPP) intention
- Ownership shares (if co-buyers)
- Key eligibility conditions (simplified)
- 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.