Real Cost Check
The listing price does not include IMT, stamp duty, notary, or lawyer fees. On a €400,000 example, non-resident IMT is €30,000 and permanent-home IMT for a tax resident is €18,236.65.
Portugal's property purchase taxes, notary fees, and registration costs are not shown in any listing. RealOS provides an estimate of the full purchase cost before you make an offer.
Purchase Cost Calculator
Enter purchase price and buyer profile (Portuguese tax resident vs non-resident). The simulation estimates IMT and Stamp Duty (0.8%), notary and lawyer fees, and includes a year-1 estimate of ownership costs (IMI, insurance and condominium). IMT is legally due on the higher of purchase price or VPT; this tool estimates from the price you enter.
Every year, buyers in Portugal are surprised at the notary's table by a bill they weren't expecting. In this simulation, IMT on a €400,000 permanent-home purchase is €18,236.65 for a tax resident and €30,000 (7.5%) for a non-resident. Add Imposto do Selo, notary fees, and registration, and the acquisition cost often sits 6–8% above the purchase price — and the tool also includes an estimate of lawyer fees and year-1 ownership costs.
This is not obscure information. It is simply not shown anywhere in the buying process until it is too late to change your budget. RealOS puts the full cost breakdown in your hands before you make an offer, so you can negotiate the purchase price knowing exactly what the total commitment is.
What the Real Cost Check calculates
- IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) — Portugal's property transfer tax. Progressive brackets for tax residents in this model; non-residents pay a flat 7.5% (DL 97/2026). Legally due on the higher of purchase price or VPT — this tool estimates from the price you enter.
- Imposto do Selo — purchase (0.8%) — Applied to the purchase price you enter.
- Notary & registration (estimated) — Estimated value in the tool's model.
- Lawyer fees (estimated) — 1.2% of the purchase price in the model.
- Annual IMI — year 1 — the municipality's published urban rate, on the VPT you enter. Without a VPT, the line is an upper bound: the same rate on the purchase price, not the assessment. With no municipality, or when the rate is set per parish and you do not enter it, IMI is left out of the total.
- Insurance & condominium — year 1 — Recurring costs you can adjust via the values you enter.
2026 IMT bracket table — urban residential
| Purchase value (€) | Tax resident (brackets) | Non-resident (IMT fixed 7.5%) |
|---|---|---|
| Up to €106,346 | Exempt | 7.5% (fixed) |
| €106,346 – €145,470 | 2% | 7.5% (fixed) |
| €145,470 – €198,347 | 5% | 7.5% (fixed) |
| €198,347 – €330,539 | 7% | 7.5% (fixed) |
| €330,539 – €660,982 | 8% (marginal) | 7.5% (fixed) |
| €660,982 – €1,150,853 | 6% (flat) | 7.5% (fixed) |
| Above €1,150,853 | 7.5% (flat) | 7.5% (fixed) |
The highlighted band is a visual example of the IMT brackets; non-residents buying urban housing pay a fixed 7.5% (DL 97/2026). If you are, or have been, considered a Portuguese tax resident (Article 16 of the IRS Code), the 7.5% may not apply: the law excepts a buyer who “has been considered resident”, without saying whether past residence (for example, emigrants) is enough. Confirm with your lawyer. Otherwise you pay it at the deed and can ask AT, within six months, to cancel the difference if you become tax-resident within two years or let within six months at up to 2.5 × the 2026 minimum wage (€2,300/month) for 36 months in the first five years.