Article 17 of the IMT Code establishes that the purchase of properties intended exclusively for residential use by non-residents is subject to a fixed IMT rate of 7.5%, with no access to tax exemptions or reductions. However, the standard IMT rates may apply if the buyer becomes a tax resident in Portugal within two years of the acquisition or places the property under an affordable rental scheme in accordance with the legal requirements. In these cases, the buyer may request a refund of the difference in tax paid from the Portuguese Tax Authority.

From January 2009 EPCs will be required whenever a building is built, sold or rented out. If you are buying or selling a home you now need a certificate EPC by law.

Thinking about purchasing a property in Portugal? Discover which documents you’ll need to apply for a mortgage as a foreign buyer and how to prepare for a smooth process. Purchasing property abroad can be complex, especially navigating different legal and financial systems.

It is increasingly common to find properties with multiple owners - resulting from inheritances, joint acquisitions or shares - a situation legally known as co-ownership. How does Renting work? Learn how to proceed with important decisions and understand your rights as a shareholder. Even if each consort has equal rights over the property, its share may vary and by law important acts (such as leasing) always require the consent of all owners

Gains from the sale of a second property are only exempt from tax if they are invested in the purchase of a permanent home for the person's residence located in Portugal