Stamp Duty in Portuguese Real Estate Transactions
What is Stamp Duty?
Stamp Duty (Imposto do Selo) is a tax applied to various legal acts, documents, and transactions in Portugal, including real estate purchases.
When Does It Apply?
✔ Property purchases (0.8% of the purchase price or tax-registered value, whichever is higher)
✔ Mortgage loans (0.6% of the financed amount)
✔ Lease agreements (10% of one month’s rent for long-term contracts)
Who Pays It?
- Buyers (for property deeds)
- Borrowers (for mortgages)
- Tenants (for rental contracts)
Key Exemptions
- First-time buyers (if the property value is ≤ €92,407)
- Transfers between spouses, ascendants, or descendants
When & How to Pay?
- Due at signing (deeds, loans, or rental contracts)
- Paid electronically or at tax offices
Need help calculating your Stamp Duty? [Contact us] for a free assessment.
(Rates updated as of 2024 – subject to change)
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