IMT Fácil
IMT in Madeira and the Azores 2026
Updated · official Tax Authority tables
In Madeira and the Azores the IMT bands are 25% higher than on the mainland, so the same home pays less transfer tax. Untick the residency box if you have never been tax resident in Portugal.
Enter the property price to see the result.
Help me sleep better!
The tools are free, but domains and servers don't pay for themselves and, it seems, don't accept thanks as payment. If one of them was useful, help me keep everything online and, who knows, sleep a little easier. Thank you!
MB WAY or card · secure payment via Stripe
Frequently asked questions
How much less do you pay than on the mainland?
On a €300,000 permanent home, IMT is €7,927.52 on the islands and €10,542.04 on the mainland. On a second home or rental property at the same price, it is €9,256.85 against €11,605.50. The 0.8% stamp duty is the same everywhere.
The permanent home band with no IMT goes up to €132,933, and under IMT Jovem the full exemption goes up to €413,174.
| Price | IMT | Stamp duty | Total |
|---|---|---|---|
| €150,000 | €341.34 | €1,200.00 | €1,541.34 |
| €200,000 | €1,886.20 | €1,600.00 | €3,486.20 |
| €300,000 | €7,927.52 | €2,400.00 | €10,327.52 |
| €400,000 | €14,927.52 | €3,200.00 | €18,127.52 |
| €500,000 | €22,795.78 | €4,000.00 | €26,795.78 |
Do non-residents also pay 7.5% on the islands?
Yes. The law makes no regional distinction for the non-resident rate, and the regional adjustment only changes the band limits, so buyers who have never been tax resident pay a flat 7.5% on a home in Madeira or the Azores too. The Tax Authority has not confirmed this expressly. The refund rules are the same as on the mainland: see non-resident IMT.
Who gets the lower island rates?
Anyone buying a home located in Madeira or the Azores who is, or has been, tax resident in Portugal. It depends on where the property is, not where you live: a Lisbon resident buying a holiday flat in Funchal pays the island rates for a second home.
Building plots (6.5%), other urban property (6.5%) and rural land (5%) pay the same flat rates as on the mainland.
What are the IMT tables for Madeira and the Azores?
| Value (€) | Rate | Deduction |
|---|---|---|
| Up to 132,933 | 0% | €0.00 |
| Over 132,933 to 181,838 | 2% | €2,658.66 |
| Over 181,838 to 247,934 | 5% | €8,113.80 |
| Over 247,934 to 413,174 | 7% | €13,072.48 |
| Over 413,174 to 826,228 | 8% | €17,204.22 |
| Over 826,228 to 1,438,566 | 6% (flat) | – |
| Over 1,438,566 | 7.5% (flat) | – |
| Value (€) | Rate | Deduction |
|---|---|---|
| Up to 413,174 | 0% | €0.00 |
| Over 413,174 to 826,228 | 8% | €33,053.92 |
| Over 826,228 to 1,438,566 | 6% (flat) | – |
| Over 1,438,566 | 7.5% (flat) | – |
| Value (€) | Rate | Deduction |
|---|---|---|
| Up to 132,933 | 1% | €0.00 |
| Over 132,933 to 181,838 | 2% | €1,329.33 |
| Over 181,838 to 247,934 | 5% | €6,784.47 |
| Over 247,934 to 413,174 | 7% | €11,743.15 |
| Over 413,174 to 792,414 | 8% | €15,874.89 |
| Over 792,414 to 1,438,566 | 6% (flat) | – |
| Over 1,438,566 | 7.5% (flat) | – |
What else does buying on the islands cost?
The same as on the mainland: 0.8% stamp duty, the deed and registration and, with a mortgage, 0.6% stamp duty on the loan and bank fees. Add them up in the buying costs calculator. After you buy, the annual IMI is set by each island municipality.
Source: Ofício Circulado n.º 40129/2026 da AT, de 06/01/2026 (Lei n.º 73-A/2025, OE2026), Tables IV to VI.