The regime
What IMT Jovem is
IMT Jovem is a separate rate table for buyers aged 35 or under purchasing a permanent own home (habitação própria e permanente, HPP). It is Tabela II of Ofício Circulado n.º 40129/2026 from the Portuguese tax authority, in force since 1 January 2026.
It is not a separate exemption you apply for. It is the table that applies to your case instead of the general one.
Mainland
The 2026 rates (mainland)
| Value subject to IMT | Marginal rate | Deduction |
|---|---|---|
| Up to €330,539 | Marginal rate0% | — |
| €330,539 to €660,982 | Marginal rate8% | Deduction€26,443.12 |
| €660,982 to €1,150,853 | Marginal rateflat 6% | — |
| Above €1,150,853 | Marginal rateflat 7.5% | — |
For comparison, Tabela I (permanent home, without the young-buyer benefit) only reaches 0% up to €106,346, then rises through 2%, 5%, 7% and 8% bands.
In practice
What you actually save
Calculated from Tabelas I and II. Mainland, permanent own home.
| Purchase price | IMT with Jovem | IMT without | Saving |
|---|---|---|---|
| €150,000 | IMT with Jovem€0 | IMT without€1,008.98 | Saving€1,008.98 |
| €250,000 | IMT with Jovem€0 | IMT without€7,042.04 | Saving€7,042.04 |
| €330,539 | IMT with Jovem€0 | IMT without€12,679.77 | Saving€12,679.77 |
| €350,000 | IMT with Jovem€1,556.88 | IMT without€14,236.65 | Saving€12,679.77 |
| €400,000 | IMT with Jovem€5,556.88 | IMT without€18,236.65 | Saving€12,679.77 |
| €500,000 | IMT with Jovem€13,556.88 | IMT without€26,236.65 | Saving€12,679.77 |
| €660,982 | IMT with Jovem€26,435.44 | IMT without€39,115.21 | Saving€12,679.77 |
| €660,983 | IMT with Jovem€39,658.98 | IMT without€39,658.98 | Saving€0 |
The maximum saving is €12,679.77. It is reached at €330,539 and stays flat from there. Buying a more expensive property does not increase the benefit.
The cut-off
The point where the benefit disappears
Above €660,982, both tables apply the same flat 6% rate. IMT Jovem is worth nothing at all.
One euro makes a large difference:
€660,982
IMT of €26,435.44
€660,983
IMT of €39,658.98
One euro more on the price
€13,223.54
One euro more on the price costs €13,223.54 in additional IMT. If you are negotiating near that figure, it is worth knowing where the line sits.
The same cliff exists in the general table at the same €660,982. It is not unique to the young-buyer regime, but it is where it bites hardest, because it is also where the Jovem benefit ends.
Madeira and the Azores
Madeira and the Azores
The autonomous regions have their own tables, with thresholds roughly 25% higher (Tabelas IV and V of the same Ofício).
| Value subject to IMT | Marginal rate | Deduction |
|---|---|---|
| Up to €413,174 | Marginal rate0% | — |
| €413,174 to €826,228 | Marginal rate8% | Deduction€33,053.92 |
| €826,228 to €1,438,566 | Marginal rateflat 6% | — |
| Above €1,438,566 | Marginal rateflat 7.5% | — |
Maximum saving in the autonomous regions: €15,849.70, reached at €413,174. The benefit ends above €826,228.
Who is left out
Who does not benefit
Non-residents. Since 25 May 2026, Article 17 n.º 10 of the IMT Code applies a 7.5% rate to non-resident buyers purchasing urban property exclusively for housing — and the provision states expressly that no exemption or reduction applies. A 30-year-old non-resident buyer pays 7.5%, not Tabela II.
There are exceptions, and the amount may be reclaimable if the buyer becomes Portuguese tax resident within two years. See the guide on the non-resident rate.
Anyone not buying a permanent home. IMT Jovem applies only to HPP. Second homes, rentals and investment purchases follow Tabela III.
Questions
Frequently asked questions
- What is the age limit for IMT Jovem?
- Aged 35 or under. Tabela II of Ofício Circulado n.º 40129/2026 refers to "jovens com idade igual ou inferior a 35 anos".
- What is the maximum I can save?
- €12,679.77 on the mainland, €15,849.70 in the autonomous regions. The figure is fixed once you pass the 0% threshold and does not grow with the price.
- Up to what price do I pay no IMT at all?
- Up to €330,539 on the mainland and €413,174 in the autonomous regions, provided it is a permanent own home.
- What if I buy above that?
- You still benefit, but the saving is fixed rather than growing. Above €660,982 (mainland) or €826,228 (autonomous regions) the benefit disappears entirely.
- Does IMT Jovem apply to a second home?
- No. Permanent own home only.
- I am a non-resident under 35. Does it apply?
- No. Since 25 May 2026 the 7.5% non-resident rate expressly excludes any exemption or reduction, including the young-buyer regime.
Calculator
Work out your own case
The 2026 IMT and stamp duty calculator applies the official tables to your price and region.
Open the calculatorSources: All rates and thresholds are from Ofício Circulado n.º 40129/2026 of the Portuguese tax authority, 6 January 2026, Tabelas I, II, IV and V, in force since 1 January 2026 (Lei n.º 73-A/2025, State Budget 2026). Saving figures are calculated from those tables. The tables are updated annually. This guide is informational and does not constitute tax advice.
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