No stamp duty or registration fees
1 % legal fees
Annual running costs for the company:
1.500€ to 4.500€
Annual fiscal representation: +/-
550€/annum
AIMI: 0,4%
IMI: 0,3 % to 0,45% and 0,8% on the
rustic land
No IMT
Capital gains tax: 25% if the property is
sold out of the company and 28% if the
shares are sold subject to the double treaty taxation between Portugal and
the country of residence of the non-
resident company
IMT: 5% on rustic land, 6,5% on plots for
construction and up to 7,5% for
properties for habitation.
Annual fiscal representation if
necessary: 250€/annum
Capital Gains Tax: 28% on the profit in
Portugal for non-residents, residents in
Portugal are not taxed on 50% of their capital gain and the other 50% is added
to their usual annual income tax return.
IMI : property tax: 0,3% to 0,45% and
0,8% on rustic land
AIMI: additional Municipality Annual
Property Tax: up to 600.000€, no AIMI
tax and then 0,7% till 1M€. A surplus of
1% is taken above 1M€ and 1,5% above
2M€
