Buying guide · Portugal · 2026
Buying a house in Portugal: the steps and the real costs
Anyone can buy a house in Portugal. For a cheap second home, the taxes are low: 1% IMT and 0.8% stamp duty. Rural land pays 5% IMT. This page shows the steps and each cost, with the official source.
- IMT, second home
- 1%
- Stamp duty
- 0.8%
- IMT, rural land
- 5%
- IMI every year
- 0.3–0.45%
of the price, up to €106,346
of the price
for a prédio rústico
of the tax value (urban)
Every tax and fee on this page links to its official source. We checked them on 30 September 2026. Rules change, and this is not legal advice. Ask the notary or the tax office before you sign.
The steps
1. Get a tax number (NIF)
You need a Portuguese tax number before you can buy. Ask for it at a tax office (Serviço de Finanças), or online through someone you give a power of attorney (Portal das Finanças).
2. Check how the land is registered
Ask if the house is registered as urban (urbano) or rural (rústico). The tax is different: 1% or 5% of the price for a second home.
3. Sign a promise contract
Many buyers first sign a promise contract (CPCV) and pay a deposit (sinal). It fixes the price and the date of the deed.
4. Pay the taxes and sign the deed
You pay IMT and stamp duty, then sign the deed (escritura) at a notary or a Casa Pronta office.
5. Register the house and pay IMI
The house is registered in your name. From then on you pay IMI, the yearly property tax (CIMI art. 112).
Taxes and fees
IMT and stamp duty are one-time taxes when you buy. IMI is the yearly tax on the house.
| What | Rate or amount | Source |
|---|---|---|
| IMT, urban home that is not your main home | 1% up to €106,346, then 2% to 7% in bands | CIMT art. 17 n.1 c) |
| IMT, your own main home | 0% up to €106,346, then 2% to 8% in bands | CIMT art. 17 n.1 a) |
| IMT, rural land (prédio rústico) | 5% | CIMT art. 17 n.1 d) |
| Stamp duty (Imposto do Selo) | 0.8% of the price | TGIS verba 1.1 |
| IMI, every year | Urban: 0.3% to 0.45% of the tax value, set by the municipality. Rural: 0.8% | CIMI art. 112 |
A worked example
A €40,000 house bought as a second home. The notary, the land registry and a lawyer, if you use one, come on top.
| What you pay | Urban house | Rural land with a house |
|---|---|---|
| Price | €40,000 | €40,000 |
| IMT | €400 | €2,000 |
| Stamp duty (0.8%) | €320 | €320 |
| Total | €40,720 | €42,320 |
Who can buy
Anyone can buy a house in Portugal. There are no rules against foreign buyers. The tax number (NIF) is the first step. In 37 of Portugal's municipalities, the middle home sold for under €500 per m² in 2025, most of them inland.
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