Here are the new IMT (Purchase Tax) Rates for 2009.
The tables below show the different scales of IMT tax for urban property as of 1st January 2009. Non-permanent occupation refers to holiday homes and second homes.
Continental Portugal
Permanent Occupation Rate Deduction
Up to €89.700 0 €0
€89.700 - €122.700 2% €1.794,00
€122.700 - €167.300 5% €5.475,00
€167.300 - €278.800 7% €8.821,06
€278.800 - €557.500 8% €11.608,95
> €557.500 6% Flat Rate €0
Non Permanent Occupation Rate Deduction
Up to €89.700 1% €0
€89.700 - €122.700 2% €897,00
€122.700 - €167.300 5% €4.578,06
€167.300 - €278.800 7% €7.924,00
€278.800 - €534.700 8% €10.712,05
> €534.700 6% Flat Rate €0
*Rustic property/agricultural land - 5.0% flat rate.
A building plot or land to build an urban property - 6.5% flat rate.
Madeira & Açores
Permanent Occupation Rate Deduction
Up to €112.125 0 €0
€112.125 - €153.375 2% €2.242,50
€153.375 - €209.125 5% €6.843,75
€209.125 - €348.500 7% €11.026,25
€348.500 - €696.875 8% €14.511,25
> €696.875 6% Flat Rate €0
Non Permanent Occupation Rate Deduction
Up to €112.125 1% €0
€112.125 - €153.375 2% €1.121,25
€153.375 - €209.125 5% €5.722,50
€209.125 - €348.500 7% €9.905,00
€348.500 - €668.375 8% €13.390,00
> €668.375 6% Flat Rate €0
