Portuguese Property Taxation

Corporate ownership

  • No stamp duty or registration fees

  • 1 % legal fees

  • Annual running costs for the company:
    1.500€ to 4.500€

  • Annual fiscal representation: +/-

  • 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

Taxation for property Privately owned

  • 0,8% stamp duty and more or less 1000
    euro notary and registration fees
  • 1% legal fees
  • 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

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