IMT Fácil
You cannot buy property in Portugal without a Portuguese tax number (NIF, Número de Identificação Fiscal). Depending on where you live, you may also need a fiscal representative. Sort both out early, because they are needed for the promissory contract, the bank account and the tax payment.
What the NIF is used for
- Signing the promissory contract and the deed.
- Paying IMT and stamp duty.
- Opening a Portuguese bank account and applying for a mortgage.
- Utility contracts and the annual property tax (IMI).
Your NIF stays the same for life, whether you are resident or not.
How to get one
- In person: at a tax office (Serviço de Finanças) or a Loja do Cidadão, with your passport or EU ID card and proof of address.
- Remotely: through a lawyer, accountant or specialised service in Portugal, using a power of attorney. Private services commonly charge somewhere around €50 to €150 for this, though prices vary.
Do you need a fiscal representative?
| Where you live | Fiscal representative |
|---|---|
| Portugal (tax resident) | Not needed |
| EU or EEA country | Not needed, provided you activate electronic notifications on the tax portal |
| Outside the EU/EEA (UK, US, Canada, Brazil, etc.) | Required once you have a tax relationship with Portugal, such as owning property |
Sources differ on whether non-EU applicants must appoint a representative at the moment they request the NIF or only when they acquire property. In practice, anyone buying a home from outside the EU/EEA should plan to have one before completion.
What a fiscal representative does
A person or company resident in Portugal who receives tax notifications on your behalf and makes sure deadlines (IMI, rental income returns) are not missed. It can be a friend resident in Portugal, but most buyers use an accountant or lawyer. Annual fees for a professional service are commonly quoted in the range of €150 to €400.
When you move to Portugal
Once you become a tax resident, update your address with the tax authority and cancel the fiscal representative. If you bought as a non-resident and paid IMT at 7.5%, this is also when you can request a refund of the difference, within 6 months.
Enter the property price to see the result.
Checklist before you make an offer
- NIF (and fiscal representative if needed).
- Portuguese bank account.
- Mortgage pre-approval, if borrowing.
- An independent lawyer to check the property's registration and licences.
- A cost estimate including IMT at the rate that applies to you.
* General information, not legal advice. Rules on fiscal representation have changed several times; confirm with the Tax Authority or a professional.
Sources
- General Tax Law (Lei Geral Tributária), article 19
- Portal das Finanças, NIF for non-residents
