Tables used
The calculation follows Official notice 40129/2026. Mainland transfer tax on a permanent own home is zero up to 106,346 euros. Up to 145,470 euros the marginal rate is 2%, minus 2,126.92 euros. Later brackets are 5%, 7% and 8%, up to 660,982 euros. Above that a flat 6% applies up to 1,150,853 euros, then 7.5%.
Example: a 200,000-euro home, with a taxable value no higher than the price, pays 3,542.04 euros of transfer tax (200,000 × 7% − 10,457.96) and 1,600 euros of stamp duty at 0.8%. A 180,000-euro loan adds 1,080 euros of stamp duty at 0.6%.
Buyers aged 35 or under are exempt up to 330,539 euros on a permanent own home. The Azores and Madeira use higher brackets, which this page does not calculate.
Common questions
What value is the transfer tax charged on?
The higher of the deed price and the taxable property value.
Up to what price is an own home exempt?
On the mainland in 2026, transfer tax on a permanent own home is zero up to 106,346 euros. Buyers aged 35 or under are exempt up to 330,539 euros on a permanent own home.
Is stamp duty included?
Yes, at 0.8% of the same purchase base. If you enter a loan, the page also adds 0.6% of that principal, the rate for credit of five years or more. Notary, registry and fees are excluded.
Sources
- Ofício-circulado n.º 40129/2026
- Stamp duty: item 1.1 at 0.8% on the purchase and item 17.1 at 0.6% on credit of five years or more.