Guides for owners and investors.

Most sales stall on documents, not on price. Before a property goes on the market, we gather:

• Caderneta predial: the tax record of the property
• Certidão permanente: the land registry certificate, showing the owners and any mortgage
• Energy certificate: required before the property can be advertised
• Your NIF (tax number) and ID. If you live outside the EU, a fiscal representative or electronic notifications on the tax portal
• For apartments, a statement from the condominium confirming there are no debts

You do not need to be in Portugal to sign. A power of attorney (procuração), signed at a Portuguese consulate or before a notary in your country with an apostille, lets someone you trust sign the deed for you.

Since 2024 the usage licence no longer has to be shown at the deed, but many buyers' lawyers and banks still ask for it. We check which documents your specific property needs.

Non-residents used to pay a flat rate on the whole gain. Since 1 January 2023, only half of the gain is taxed, at the progressive rates that apply to residents. The rate is set taking your worldwide income into account, so the result depends on your situation.

What reduces the taxable gain:

• Costs of buying and selling that you can prove, such as IMT, stamp duty, deed fees and the agency commission
• Improvement works from the last 12 years, with invoices in your name
• An inflation adjustment on the purchase price if you owned the property for more than 24 months

Since 2026, the gain can also be excluded if the proceeds are reinvested in a home let at a moderate rent, under strict conditions. Whether this applies to non-residents is not yet clear, so check it with an adviser.

Keep every invoice. Ask a tax adviser for a written estimate before you accept an offer, so the net figure holds no surprises.

A full renovation before selling rarely pays for itself. Small works often do: paint, lighting, a tired bathroom, damp patches that put buyers off in photos.

Before you decide, we put two numbers side by side: the likely price as it is, and the likely price after specific works, with a real quote for those works. If the difference is smaller than the cost and the months it takes, you sell as it is.

Quotes come from renovation partners we trust. You are free to compare them with any other builder.

The listing price is never the whole bill. Budget for:

• IMT (property transfer tax): progressive, from 0% up to 7.5%, depending on the price and whether the home will be your permanent residence
• Non-resident buyers: since 25 May 2026, a flat 7.5% IMT on homes, unless you were ever tax resident in Portugal. The difference can be claimed back if you become resident within two years or let the home at a moderate rent
• Stamp duty: 0.8% of the price, plus 0.6% of the loan if you take a mortgage of five years or more
• Deed and land registry fees, and an independent lawyer, which we recommend
• Renovation, if the property is older. Price it before the offer, not after

Send us a listing and we will work out the full cost before you commit.

• IMI: municipal property tax between 0.3% and 0.45% of the property's tax value (not its market value), set by each council
• AIMI: an additional tax once the total tax value of your Portuguese homes passes €600,000 per person
• Rental income: generally a flat 25% on net rent. Since 2026, leases up to €2,300 a month are taxed at 10% until the end of 2029. Ask an adviser whether this applies to your case as a non-resident
• Condominium fees, insurance and maintenance

Owners resident in jurisdictions on Portugal's tax haven list pay much higher IMI. Check before buying through a company.

Short-term rental in Portugal requires a registration called Alojamento Local (AL). The rules changed several times since 2023, and councils now decide a lot locally. Some parishes in Lisbon and Porto do not accept new registrations.

If your plan depends on short-term rental, confirm with the council, for that exact address, whether an existing registration can continue with a new owner. If it cannot, value the property as a long-term rental.