Lisbon home purchase costs: 2026 calculator

The short answer: budget 7–11% on top

A home in Lisbon costs its price plus 7–11%. Where you sit in that range depends mostly on one question: have you ever been tax-resident in Portugal? If the answer is no, expect to land at about 10%, since your IMT is a single 7.5% of the price.

Four items make up the total. The calculator at the top of this page works them out together:

• IMT — imposto municipal sobre as transmissões, the transfer tax. It is the big one: a sliding scale from 0% to 8%, or one rate of 6% or 7.5% at the top of the market.
• Imposto do selo — stamp duty, 0.8% of the price.
• Deed and registry — at a Casa Pronta desk the deed and the land registration cost €375, or €700 together with a mortgage. Going through a private notary, with certificates and further registrations, typically runs to €500–1,200.
• A lawyer of your own — commonly 1–2% of the price. Our figures assume 1% plus 23% VAT, never less than €1,500 plus VAT.

The sales commission is normally the seller's cost. No IVA (VAT) is due when you buy a home, new or second-hand; IVA applies to building work.

Lisbon at the median: one flat, three tax bills

INE puts the median sale price in the municipality at €5,192/m² over the 12 months to June 2026 (data published on 23 October 2026), up 14.7% on a year before. A 90 m² flat at that price costs €467,280. The same flat produces three different bills, depending on who buys it:

Euro amounts rounded. Only the IMT line changes between the three columns: €23,619 for a main home, €24,683 for a second home and €35,046 for someone who has never lived in Portugal for tax purposes. Higher up the market the picture changes, because the single rates take over:

From €660,982 a main home and a second home are taxed alike at 6%. From €1,150,853 every buyer pays 7.5%, so tax residence stops making any difference.

Parish by parish

Within the city, the INE parish medians run from €3,850/m² in Santa Clara to €7,254/m² in Santo António (12 months to June 2026). Applied to 90 m², they give the following prices and IMT, listed from the dearest parish down:

A median blends small flats that need work with restored apartments that have a river view, so a given home can sit well away from its parish figure. Eight of the parishes have an area page of their own (linked above). Quarterly updates are tracked in the Lisbon property price index; INE's next release is expected in January 2027.

The 2026 IMT scale

IMT is levied on the larger of two figures: the price written in the deed, or the tax value (VPT) recorded on the caderneta predial. For dwellings the rate rises band by band up to a ceiling and then switches to one rate on the full amount. The ceiling is higher if the home is to be your habitação própria e permanente (main residence) than if it is a second home or a rental. These are the mainland tables the tax authority issued in January 2026:

Outside housing, the rate is fixed: 6.5% for building plots and for shops, offices and other non-residential property, 5% for rustic land. Residence plays no part there.

Thresholds and jumps

Only one parish median takes a 90 m² flat into the single-rate zone, and only as a second home. At the Santo António median 90 m² comes to €652,860, €18,929 above €633,931, the value at which a second home moves to one 6% rate, so its IMT is €39,172. As a main home the same flat stays on the scale, €8,122 below €660,982, and pays €38,465. Above €1,150,853 everyone pays 7.5%.

Size changes that quickly. At the same Santo António median, 100 m² comes to €725,400: IMT of €43,524 at 6% whether you live there or not, or €54,405 at 7.5% if you have never been resident.

Watch the top threshold. A €1,150,853 home carries €69,051 of IMT; add one euro and the rate on the whole price becomes 7.5%, or €86,314 — roughly €17,260 more. The lower switches cost little: about €544 at €660,982 for a main home, about €21 at €633,931 for a second home.

The 7.5% rule for buyers who never lived in Portugal

Decreto-Lei 97/2026 has applied since 25 May 2026. Anyone buying a dwelling who is not tax-resident in Portugal and never was pays one 7.5% IMT on the whole price; bands, exemptions and reductions do not apply. Passports are irrelevant here — a Portuguese national who has always lived abroad pays it, a foreign national who already lives in Portugal does not.

• Married buyers. Under community of property the 7.5% applies only when neither spouse is or has ever been resident. With separate property, and for any other co-owners, each buyer is looked at separately (Ofício Circulado 40131/2026).
• Becoming resident. Take up tax residence within two years of the deed and the excess over the normal IMT is repaid — on our €467,280 flat about €11,427 if it is then your main home.
• Long-term letting. The excess is also repaid if, within six months of buying, you let the home to a tenant at no more than €2,300 a month (the 2026 cap) and it stays let for 36 months, in one go or not, within five years. Holiday letting does not qualify — and in large parts of central Lisbon no new holiday-let registrations are issued; our guide to Lisbon's Alojamento Local rules has the detail.

Either way, the claim goes to the tax authority within six months of residence starting or the lease being signed. Plots and commercial premises are not covered by the rule.

Under 35: IMT Jovem in a city above the cap

Buyers aged 35 or younger who buy their first main home, have owned no home in the last three years and file their own tax return are exempt from IMT and stamp duty up to €330,539 (Decreto-Lei 48-A/2024). Between €330,539 and €660,982 they pay 8% IMT and 0.8% stamp duty only on the part above €330,539. Beyond €660,982 there is no relief.

Lisbon prices are mostly past that cap. In Santa Clara, the cheapest parish, 90 m² at the median is already €346,500, leaving about €1,277 of IMT. At the city median of €467,280 the relief cuts IMT to about €10,939 and stamp duty to €1,094, instead of €23,619 and €3,738. The IMT Jovem box in the calculator applies it.

Registry fees fall too: €150 rather than €375 at Casa Pronta, or €250 rather than €700 with a mortgage, for prices up to €330,539 (Decreto-Lei 48-D/2024); half the reduction if only one of two buyers qualifies.

After the deed: IMI and other yearly bills

The municipal property tax, IMI, is a percentage of the VPT. Lisbon charges 0.3% for tax year 2025 (paid in 2026), the minimum the law allows. The 2026 rate is not set yet; if the city tells the tax authority nothing by 31 December, 0.3% applies again. VPTs in Lisbon are usually far below market prices: taking half the price as the VPT, the €467,280 flat would owe about €701 a year, the amount shown in the calculator. IMI Familiar takes off €30 with one dependant, €70 with two and €140 with three or more.

AIMI, the additional tax, only bites above €600,000 of residential tax value per owner. Condominium charges are building by building, decided by the owners' meeting.

Further reading

Step by step through a purchase: the Lisbon buying-costs guide. Parish prices next to transport, short-let status and the kind of buyer each area suits: the eight-area comparison. Weighing a purchase against staying a tenant: the rent-or-buy calculator.

Lisbon purchase costs: common questions

What percentage should I add to a Lisbon price for taxes and fees?

Count on 7–11%. For a 90 m² flat at the city median (INE: €5,192/m², 12 months to June 2026), that is €467,280 plus about €33,480 (7.2%) if it becomes your main home, €34,543 (7.4%) as a second home and €44,907 (9.6%) if you have never been tax-resident in Portugal. IMT, 0.8% stamp duty, the deed and registry and a lawyer at 1–2% make up the bill.

At which price does a Lisbon home leave the progressive IMT scale?

At €633,931 for a second home and €660,982 for a main home; above those values one 6% rate covers the whole price, and from €1,150,853 one 7.5% rate. A typical flat stays on the scale: 90 m² at the Santo António median, the highest of the 24 parishes, is €652,860, so as a main home its last slice is still taxed at 8%, while as a second home it already pays the single 6%.

How much extra does the 7.5% rule cost on a median Lisbon flat?

On €467,280 a buyer who has never been tax-resident in Portugal pays €35,046 of IMT, against €23,619 for a resident buying a main home (Decreto-Lei 97/2026, from 25 May 2026). The gap can be claimed back if you take up residence within two years, or if within six months you let the flat as a home for no more than €2,300 a month and keep it let for 36 months within five years.

How much IMI does a Lisbon home pay each year?

The city uses the lowest rate the law allows, 0.3% of the tax value (VPT), for tax year 2025, paid in 2026. Because the VPT normally sits well under the price, a €467,280 flat with a VPT of half the price would pay about €701. Households with dependants subtract €30, €70 or €140.

Why does the tax value (VPT) matter when I buy?

IMT and stamp duty are taken from whichever is larger, the deed price or the VPT shown on the caderneta predial, and the VPT is also what IMI is charged on every year. Ask for the caderneta before you commit.