About the calculator and its methodology

Who runs this site

The site is built and maintained by Tiago (MFoxDev), in Portugal. It started from a common question: how much money do you need to buy a home, on top of the deposit? Existing calculators gave only the IMT, or did not reflect the latest rules, such as the youth exemption or the 7.5% rate for non-residents.

The site is not owned by any bank, estate agency or mortgage broker, and nobody pays to influence the results.

Sources

All tax figures come from official sources, which are in Portuguese:

• IMT tables: Ofício Circulado n.º 40129/2026 da AT, de 06/01/2026 (Lei n.º 73-A/2025, OE2026).
• Non-residents: Art. 17.º, n.º 10 a 12 do CIMT (Decreto-Lei n.º 97/2026, de 20 de maio); Ofício Circulado n.º 40131/2026.
• Stamp duty: Tabela Geral do Imposto do Selo, verbas 1.1 (0,8%) e 17.1.3 (0,6%).
• Deed and registration: prices of the Casa Pronta service (gov.pt, serviço Casa Pronta).
• IMI: each municipality's rates and family deductions (IMI Familiar), taken from the Portal das Finanças; the IMI Code (Código do IMI) and the Tax Benefits Statute (Estatuto dos Benefícios Fiscais).
• How the rules apply: the IMT Code (CIMT), Tax Authority circulars and binding rulings published on the Portal das Finanças.

How the calculation works

Each year's tables are kept in a single file, copied from the Tax Authority's published tables. The calculation follows the steps in the IMT Code:

1. It picks the table for the region (mainland or the Azores and Madeira) and the use (main home or other home). Building plots, shops, offices and warehouses pay a flat 6.5% and rural land 5%, anywhere in Portugal.
2. It applies the bracket rate and subtracts the deductible amount. Above the last marginal bracket, a flat rate applies to the whole price.
3. With two buyers, it works out the tax on the full price and splits it by each buyer's share. Exemptions and the non-resident rate are assessed buyer by buyer.
4. It adds stamp duty on the purchase (0.8%) and, with a mortgage, on the loan (0.6%).
5. For the total cost, it adds the deed and registration, the bank valuation and the bank fees.

The IMI calculator multiplies the VPT by the municipality's rate (or the parish rate, where the municipality sets different ones) and subtracts the deduction for dependants that the municipality has approved, on a main home only. IMI for one year is paid the following year, so it uses the rates set for the previous year.

The calculation runs on the server, always with the same code, whether or not your browser runs JavaScript.

How it is checked

Before every update, the calculator is tested against cases with results published by third parties. If any figure does not match to the cent (or to the euro, where the source rounds), the update is not published. The cases include:

• the youth exemption savings table published by Literacia Financeira, including the partial exemption on a €400,000 home;
• the DECO PROteste example of a couple where only one buyer qualifies for the youth exemption, on a €200,000 home;
• the Tax Authority's binding ruling PIV 30550 on two young buyers of a €545,000 home;
• continuity at every bracket limit: one more euro on the price never makes the IMT jump;
• joint ownership and community of property between a resident and a non-resident, as set out in Circular 40131/2026.

Assumptions

On a few points the law is not explicit, or the cost depends on the case. On those points the calculator assumes the following:

• Bank valuation and fees (€240 and €520 by default): averages taken from banks' price lists. You can change them in the form.
• Stamp duty on the loan: assumes a term of 5 years or more (0.6%), the normal case for a mortgage.
• Taxable property value (VPT): the calculator uses the value you enter. If the VPT is higher than the price, the tax is charged on the VPT, so enter that instead.
• Young non-residents: the 7.5% rate applies without the youth exemption, as follows from article 17(10) of the IMT Code. The Tax Authority has not yet issued guidance on this case.
• 7.5% in the Azores and Madeira: it applies there too, because the law makes no territorial distinction. The Tax Authority has not confirmed this expressly.
• Estimated refund for non-residents: if you become resident, it uses the main home table; if you let the property, the other home table.
• IMI: does not include surcharges (empty or derelict properties), specific municipal reductions (for example for letting or energy efficiency) or the 3-year exemption, which depends on income and the purchase date. The family deduction never makes the tax negative.

What the calculator does not cover

The calculator covers purchases by individuals: homes, building plots, shops, offices and warehouses, rural land, and buyers domiciled in tax havens. It does not cover mixed properties in a single calculation (work out the rural and urban parts separately), or special company regimes (resale, urban regeneration). Gifts and inheritances of homes have a separate calculator, in Portuguese.

Results are estimates. The amount you pay is the one assessed by the Tax Authority. For complex cases, check with a certified accountant, a solicitor or the tax office.

Updates

The tables are reviewed whenever the Tax Authority publishes new ones, usually in January after the State Budget, and whenever the law changes during the year. The date of the last update is shown at the top of every page, and each guide shows its own.

How the site is funded

The site is free and may show advertising and links to partner services, always labelled as such. Ads never appear between the form and the result, and they do not influence the calculations or the guides. More in the Terms and Conditions and the Privacy Policy.

Found a mistake?

If a result does not match the Tax Authority's assessment, or a rule has changed, write to geral@imtfacil.com. It helps to include the price, region, use and buyers you entered. Corrections are made and tested as quickly as possible.