NIF, IMT & Stamp
Duty Explained.

A NIF (Número de Identificação Fiscal) is your Portuguese tax identification number. You’ll need one when buying property in Portugal, and it is also commonly required for other financial and administrative matters.

If you don’t already have a NIF, I can help connect you with the appropriate professionals to arrange one and assist with any related requirements.

IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the property transfer tax payable when purchasing property in Portugal.

The amount due depends on factors including the value and type of property, its intended use and the buyer’s circumstances. The taxable amount is generally based on the higher of the purchase price and the property’s taxable value (VPT).

Because the applicable rules and rates can change, your legal or tax adviser should confirm the amount due for your particular purchase.

Stamp Duty (Imposto do Selo) is another tax payable when purchasing property in Portugal.

For a property acquisition, Stamp Duty is generally charged at 0.8% of the same value used as the basis for calculating IMT.

Additional Stamp Duty can also apply where the purchase is financed with a mortgage.

IMT and Stamp Duty relating to the property acquisition must be dealt with before completion of the purchase. Evidence of payment, or of an applicable exemption, is required for the final deed.

Your legal team can confirm the amounts due and ensure the necessary payments and documentation are in place before completion.

If you’d like an initial indication of the IMT and Stamp Duty that may apply to a purchase, you can use the independent calculator below. Treat the result as an estimate only, as the final amount will depend on your circumstances and the rules applicable at the time of purchase.

External calculator provided by Doutor Finanças. Results are indicative only and should not be treated as legal or tax advice.