IMT Fácil
The NIF (Número de Identificação Fiscal, also called the número de contribuinte) is the Portuguese tax number. You cannot buy property in Portugal without one. 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
The full sequence, from the first budget to the deed, is in buying a house in Portugal as a foreigner.
- 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
