How this works
Buying a home in Portugal triggers two separate stamp duties: one on the acquisition, one on the loan (if any). The rates are set in the General Stamp Duty Table and have been stable for years. This calculator applies the verbas exactly as written, for the 2026 tax year.
- 1
Stamp duty on the purchase (verba 1.1)
A flat 0.8% on the higher of the purchase price or the property’s tax value (VPT). It uses the same base as the IMT transfer tax.
- 2
Stamp duty on the loan (verba 17.1)
If you take a loan, the bank charges stamp duty on the borrowed amount. The rate depends on the term: 0.6% for terms of 5 years or more, 0.5% from 1 to 5 years. A standard home loan almost always lands at 0.6%.
- 3
The total and who pays
The total is the purchase stamp duty plus the loan stamp duty. Both are settled at or before completion — the purchase duty is paid alongside the IMT; the loan duty is withheld by the bank.
Frequently asked
Is stamp duty on the price or the VPT?
On the higher of the two. The law applies it to whichever is greater: the price stated in the deed or the property’s tax value (VPT). In most purchases the price is higher, so that is what counts. The calculator has a VPT field for the rare case where the tax value is higher.
Do I pay stamp duty on the purchase even without a loan?
Yes. The 0.8% on the acquisition (verba 1.1 of the General Table) applies to any property purchase, financed or not. The loan stamp duty only arises if you borrow.
Why does the loan term change the rate?
Verba 17.1 splits by term: loans of 5 years or more pay 0.6% (verba 17.1.3), 1 to 5 years pay 0.5% (verba 17.1.2), and under 1 year it is 0.04% per month. Since home loans usually run 20, 30 or 40 years, they almost always sit at 0.6%.
Does this include the IMT?
No. They are separate taxes paid together. The IMT is progressive by bands and is usually the larger of the two; the purchase stamp duty is a flat 0.8%. This tool covers only the stamp duty — use the IMT Calculator for the other part.
Are there other stamp charges on a mortgage?
Yes, but minor ones. Bank fees tied to the loan (such as the processing fee) carry 4% stamp duty. The mortgage charge, when constituted together with the loan, is usually exempt as an accessory guarantee (art. 7(1)(h) of the CIS), so it is not an extra duty for the buyer. This tool computes the main part — the duty on the loan amount and on the purchase.
DISCLAIMER
Estimate for the 2026 tax year based on the General Stamp Duty Table rates (verba 1.1 and verba 17.1). It excludes IMT, registration, notary fees and the 4% duty on bank commissions. Final figures are set by the tax authority and the bank. Not tax advice.