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Property Tax Guide 2026, for non-resident investors in Portugal

A practical guide to every tax that applies when you buy, own, let or sell property in Portugal as a non-resident.

What’s inside

  • Taxes on purchase: Property Transfer Tax (IMT) and Stamp Tax
  • Taxes on ownership: IMI, AIMI, rental income and commercial income
  • Taxes on sale: capital gains for non-residents
  • A one-page summary of all property taxes

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Prepared for Uncertainty.
Structured for the Long Term.

About Us

Since 2006, bringing clarity to Portuguese property tax — helping non-resident investors make confident, well-structured decisions.