Tax Basis
- Transfer for consideration of real estate located in the Portuguese territory.
Rates
Type of property |
Rates (%) |
|
Rural property |
5 |
|
Urban property (except residential) and other acquisitions for consideration |
6.5 |
|
The acquirer is a tax resident in an offshores (except individuals) |
10 |
Urban property or autonomous fraction of urban property exclusively intended to permanent place of residence |
||
Value (€) |
Rates |
|
Marginal |
Average * |
|
Up to 92,407 |
0 |
0 |
+ 92,407 up to 126,403 |
2 |
0,5379 |
+ 126,403 up to 172,348 |
5 |
17,274 |
+ 172.348 up to 287.213 |
7 |
38,361 |
+ 287,213 up to 574,323 |
8 |
– |
574,323 up to 1,000,000 |
6 (single rate) |
|
Above 1,000,000 |
7.5 (single rate) |
|
* In the upper cap
Urban property or autonomous fraction of urban property exclusively intended to residence (non-permanent) |
||
Value (€) |
Marginal |
Average * |
Up to 92,407 |
1 |
1 |
+ 92,407 up to 126,403 |
2 |
12,689 |
+ 126,403 up to 172,348 |
5 |
22,636 |
+ 172.348 up to 287.213 |
7 |
41,578 |
+ 287,213 up to 550,836 |
8 |
– |
550,836 up to 1,000,000 |
6 (single rate) |
|
Above 1,000,000 |
7.5% (sngle rate) |
|
* In the upper cap
Exemptions and reductions
- Acquisition of properties by real estate trading companies for resale;
- Acquisition of properties that have been subject to urban rehabilitation;
- Acquisition of property, or autonomous fraction of urban property, intended for the setting up of a tourism complex to which has been attributed tourism utility;
- Acquisition of real estate by Real Estate Investment Funds for Residential Letting;
- Business restructuring or cooperation arrangements;
- Acquisition of buildings classified as national/public/municipal interest;
- Acquisition of properties regarded as eligible investment under the Tax Regime for Investment Support (RFAI).
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