Calculate IMT and stamp duty on a home purchase
imt_calculateWhat buying a home in Portugal costs on top of the price: IMT (property transfer tax), Imposto do Selo (stamp duty) and the published price of the property registration. Official 2026 tables, including the reduced IMT table and the stamp duty deduction for buyers aged 35 or under. Both taxes are charged on the higher of the contract price and the VPT: pass vpt when it is known. Returns amounts in cents and formatted in euros, with the source of the tables.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| vpt | No | Optional. The VPT (valor patrimonial tributário) from the caderneta predial, in euros. IMT and stamp duty are charged on the higher of the price and the VPT (CIMT art. 12.º n.º 1), so pass it when it is known | |
| value | Yes | Purchase price as written in the contract, in euros, e.g. 250000 or 250000.50 | |
| territory | No | Mainland Portugal (continente) or the Azores and Madeira (regioes_autonomas). Default: continente | |
| primary_home | No | The buyer's own permanent home (habitação própria e permanente). Default: true | |
| buyer_is_young | No | The buyer is 35 or under on the date of the deed, is buying their first own permanent home, is not an IRS dependant and has owned no residential property in the previous three years. Applies the reduced IMT table and the stamp duty deduction (art. 7.º-A Código do Imposto do Selo; not applied above the second band of the young buyers' table). Only applies when primary_home is true. Default: false |