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 tax resident in a tax haven (except individuals) or is in a direct or indirect domain or control relation with an entity domiciled in a tax haven |
10 |
Urban property or autonomous fraction of urban property exclusively intended to permanent place of residence |
||
Value (€) |
Rates |
|
Marginal |
Average * |
|
Up to 93331 |
0 |
0 |
+ 93,331up to 127,667 |
2 |
0,5379 |
+ 127,667 up to 174,071 |
5 |
17,274 |
+ 174,071 up to 290,085 |
7 |
38,361 |
+ 290,085 up to 580,066 |
8 |
– |
+ 580,066 up to 1,010,000 |
6 (single rate) |
|
Above 1,010,000 |
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 93,331 |
1 |
1 |
+ 93,331 up to 127,667 |
2 |
12,689 |
+ 127,667 up to 174,071 |
5 |
22,636 |
+ 174,071 up to 290,085 |
7 |
41,578 |
+ 290,085 up to 556,344 |
8 |
– |
+ 556,344 up to 1,010,000 |
6 (single rate) |
|
Above 1,010,000 |
7.5% (single 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;
- 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).
© 2022 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
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