Capital gains on selling a home in 2026: the new exceptions you can use
The 2026 tax package made the capital-gains reinvestment exemption more flexible: it survives when reinvestment fails for reasons beyond your control and now covers reinvestment in property for affordable rental.
7.5% IMT for non-residents: who pays the new surcharge and how to avoid it (2026)
The purchase of housing by non-residents now carries a flat 7.5% IMT rate. Who is covered, who is excluded, and the two lawful ways to switch off the surcharge.
The taxes on buying and owning property in Portugal: IMT, Stamp Duty, IMI and AIMI
Buying and holding property involves several taxes: IMT and Stamp Duty on acquisition, annual IMI and, for higher-value portfolios, AIMI. How they work and where exemptions apply.
Selling property without paying capital-gains tax: the exemptions in force and the new rental reinvestment
When you sell a property, the gain is taxable under income tax (IRS) — but there are exemptions: reinvestment in your own home, properties acquired before 1989 and, since 2026, reinvestment in rental housing. What to confirm before selling.
Housing Tax Package (2026): 6% VAT, capital gains and income tax — what changes in practice
Decree-Law No. 97/2026 cuts construction VAT to 6%, excludes capital gains reinvested in rental housing, and raises income-tax deductions. What changes for those who build, renovate and invest — in force until 2029.