{"id":48,"date":"2015-10-20T09:59:45","date_gmt":"2015-10-20T09:59:45","guid":{"rendered":"http:\/\/vivreauportugalconsulting.com\/?page_id=48"},"modified":"2019-09-26T08:49:39","modified_gmt":"2019-09-26T07:49:39","slug":"real-estate-taxation-in-portugal","status":"publish","type":"page","link":"https:\/\/vivreauportugalconsulting.com\/en\/fiscalite-immobiliere-au-portugal\/","title":{"rendered":"REAL ESTATE TAXATION IN PORTUGAL"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"48\" class=\"elementor elementor-48\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49cb504d elementor-section-height-min-height elementor-section-content-middle elementor-reverse-mobile elementor-section-items-stretch elementor-section-boxed elementor-section-height-default\" data-id=\"49cb504d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a17f28b\" data-id=\"1a17f28b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41185b9f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"41185b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInRight&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Property taxation in Portugal<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44de0e7b elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"44de0e7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b312a4b elementor-widget elementor-widget-text-editor\" data-id=\"6b312a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As in France, the acquisition of a\u00a0<span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/vivreauportugalconsulting.com\/en\/produit\/guide-immobilier-au-portugal\/\">primary or secondary residence<\/a><\/span>\u00a0is also subject to real estate taxation in Portugal. Below you'll find full details of real estate taxation in Portugal.\u00a0<span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/agencelusoimmobilier.com\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Portugal (opens in a new tab)\">Portugal<\/a><\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-560b4a45\" data-id=\"560b4a45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46abdff6 elementor-widget elementor-widget-spacer\" data-id=\"46abdff6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-685de225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"685de225\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4f1cc7ed\" data-id=\"4f1cc7ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16a9cac4 elementor-widget elementor-widget-heading\" data-id=\"16a9cac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Value of Our Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ddc58e7 elementor-widget elementor-widget-text-editor\" data-id=\"4ddc58e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Stamp duty (Imposto do Selo)<\/h3>\n<p>The basic charge is a fixed amount of 0.8% calculated on the value of the purchase, or the tax value. When the latter is higher. \u00a0<\/p>\n<h3>IMT (Imposto Municipal sobre a Transmiss\u00e3o Onerosa de Im\u00f3veis)<\/h3>\n<p>This is a tax calculated on the value of the purchase, or fiscal value. When the latter is higher, the following scale applies:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d784de elementor-widget elementor-widget-text-editor\" data-id=\"7d784de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table class=\"wp-block-table\">\n<tbody>\n<tr>\n<td><strong>Amount<\/strong><\/td>\n<td><strong>DISCOUNT<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Up to \u20ac97,407<\/td>\n<td>1% without allowances<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac92,408 to \u20ac126,403<\/td>\n<td>2% with an allowance of \u20ac924.07.<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac126,404 to \u20ac172,348<\/td>\n<td>5% with an allowance of \u20ac4,716.16<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac172,349 to \u20ac287,213<\/td>\n<td>7% with an allowance of \u20ac8,163.12<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac287,214 to \u20ac550,836<\/td>\n<td>8% with an allowance<\/td>\n<\/tr>\n<tr>\n<td>Above \u20ac550,836<\/td>\n<td>fixed rate of 6%<\/td>\n<\/tr>\n<tr>\n<td>For building land<\/td>\n<td>fixed rate of 6.5%<\/td>\n<\/tr>\n<tr>\n<td>For agricultural land \u00a0<\/td>\n<td>fixed rate of 5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a84e682 elementor-widget elementor-widget-text-editor\" data-id=\"a84e682\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>ITM and stamp duty are paid only once, at the time of purchase.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a0632c7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a0632c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1a824c46\" data-id=\"1a824c46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a15c141 elementor-widget elementor-widget-image\" data-id=\"1a15c141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?fit=1024%2C768&amp;ssl=1\" class=\"attachment-large size-large wp-image-2711\" alt=\"real estate taxation in portugal\" srcset=\"https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?w=2560&amp;ssl=1 2560w, https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?resize=275%2C206&amp;ssl=1 275w, https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?resize=507%2C380&amp;ssl=1 507w, https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/02\/IMG_0154-scaled.jpeg?w=2400&amp;ssl=1 2400w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4d056ffb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d056ffb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2be6146f\" data-id=\"2be6146f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-577f0b2b\" data-id=\"577f0b2b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-45ce899 elementor-widget elementor-widget-text-editor\" data-id=\"45ce899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>IMI (Imposto Municipal sobre Im\u00f3veis)<\/h3>\n<p>This is an annual tax, calculated on the taxable value of the property according to the following scale: \u00a0<\/p>\n<ul>\n<li>Agricultural land: 0.8%.<\/li>\n<li>Other real estate: between 0.3% and 0.8%<\/li>\n<\/ul>\n<p>This rate is set by each municipality (C\u00e2mara Municipal). It is also paid as follows:<\/p>\n<ul>\n<li>A single payment in April, otherwise only when the amount is less than or equal to \u20ac250.<\/li>\n<li>There are two payments, in April and November, for amounts over \u20ac250 and up to \u20ac500.<\/li>\n<li>Three payments, in April, July and also November, when the amount exceeds \u20ac500. \u00a0<\/li>\n<\/ul>\n<h3>Other taxes<\/h3>\n<p>Some town councils also levy a tax for sewer system maintenance (Taxa de Conserva\u00e7\u00e3o de Esgotos). Each municipality sets the amount. In some municipalities, this tax may also be included in the water bill.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-541a3abc elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"541a3abc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3e466de6\" data-id=\"3e466de6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a280036 elementor-widget elementor-widget-testimonial\" data-id=\"a280036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\">If you need more information, please contact our team <\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a3b9640\" data-id=\"4a3b9640\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59d40512 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"59d40512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/vivreauportugalconsulting.com\/en\/contact-vivreau-portugal\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-300ae9a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"300ae9a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50a56573\" data-id=\"50a56573\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69e276b elementor-widget elementor-widget-spacer\" data-id=\"69e276b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Property taxation in Portugal As in France, the purchase of a primary or secondary residence is also subject to property taxation in Portugal. Below you'll find full details of real estate taxation in Portugal. The Value of Our Services Stamp duty (Imposto do Selo) Basic stamp duty is a fixed amount of 0.8%...&nbsp;<a href=\"https:\/\/vivreauportugalconsulting.com\/en\/fiscalite-immobiliere-au-portugal\/\" rel=\"bookmark\">Read More \"<span class=\"screen-reader-text\">REAL ESTATE TAXATION IN PORTUGAL<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":2711,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","footnotes":""},"class_list":["post-48","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/pages\/48","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/comments?post=48"}],"version-history":[{"count":0,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/pages\/48\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media\/2711"}],"wp:attachment":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media?parent=48"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}