Buying property in Portugal: a foreigner's legal checklist (2026)

Any foreigner can buy property in Portugal — there is no nationality restriction and no residence requirement. You need a Portuguese tax number (NIF) before you can transact, and you should budget for transfer tax (IMT), 0.8% stamp duty and fees on top of the price — for most non-resident buyers of a home, IMT alone is now a flat 7.5%. A lawyer is not legally required, but the notary who signs the deed does not check the property for debts, licences or title problems — that is your lawyer's job, and in Portugal unpaid charges follow the property.

Can a foreigner buy property in Portugal?

Yes. Portugal places no restrictions on property ownership by foreign nationals, and you do not need to live in Portugal or hold a visa to buy. EU and non-EU buyers follow the same purchase process. What differs is tax treatment: your tax residency — not your nationality — drives what you pay in transfer tax.

Do I need a lawyer to buy property in Portugal?

Not by law. But the roles are easy to misread: the notary is a public official who certifies that the deed is validly executed. The notary does not investigate whether the property has debts, whether the extension was licensed, or whether the seller can actually sell. In Portugal, charges such as unpaid condominium fees and property taxes attach to the property, so they can become your problem after completion. Independent legal due diligence is what protects against that — and it is the reason nearly every experienced buyer instructs one.

Who does what in a Portuguese property purchase?

Most misunderstandings come from assuming that someone else in the chain has already checked the property. The table shows where each role starts and stops.

What do I need before I can buy? Start with a NIF

You will need a Portuguese tax number (número de identificação fiscal, NIF) before you can transact, open a bank account or pay tax. Non-residents typically appoint a fiscal representative to obtain one. Arrange it early — it is the single most common cause of avoidable delay.

What checks should be done before I sign?

• Certidão Permanente (Land Registry certificate) — confirms who owns the property and what mortgages or charges sit on it;
• Caderneta Predial (tax register) — the property's official description and tax position, including its VPT (rateable value), which affects your tax bill;
• Licences — the usage licence (licença de utilização), and for older or extended properties, that the works were authorised;
• Debts — outstanding condominium charges and property taxes, which follow the property, not the seller.

Ask for fresh certificates rather than copies supplied by the seller or the agent, and compare them with what you saw on the visit: an enclosed balcony, a converted garage or an extra bedroom that does not appear in the licence is a question to settle before you sign, not after.

How does the purchase process work?

• Obtain a NIF and open a Portuguese bank account;
• Agree terms and sign the promissory contract (CPCV), usually with a deposit;
• Run the registry, licence and debt checks;
• Pay IMT and stamp duty — these are due before the deed;
• Complete at the final deed (Escritura) before a notary, then register the transfer.

How do I pay the deposit and the price safely?

Pay only into an account your lawyer has checked against the seller's identity and the registry certificate, and only once the checks above are complete. Expect your bank, the notary and your lawyer to ask where the money comes from: anti-money-laundering rules require the professionals involved to identify you and understand the source of the funds, so have bank statements, sale contracts or inheritance papers ready. Moving a large sum from abroad also takes time, so open the Portuguese account early and send a small test transfer before the deposit falls due. Never act on an emailed change of bank details — confirm any change by telephone, on a number you already hold.

Can I buy without travelling to Portugal?

Yes. Many foreign buyers sign the CPCV and the deed through a power of attorney (procuração) given to their lawyer or to someone they trust. A power of attorney signed abroad normally has to be notarised and legalised — by Apostille where the country of signature is a party to the Hague Apostille Convention — and may need a certified translation into Portuguese. Keep the powers specific: name the property, the maximum price and what the attorney may sign. An open-ended power is convenient, but it hands over more control than most buyers intend.

What taxes and fees will I pay?

Two taxes are due before the deed, plus professional fees. For a non-resident buying a home the taxes follow a simple formula: 7.5% IMT + 0.8% stamp duty = 8.3% of the taxable value, before fees. For a resident buying a permanent home, IMT follows the progressive table instead.

• IMT (property transfer tax) — progressive for residents, from 0% up to 8%. For a buyer's own permanent home, IMT starts only above €106,346 (2026 threshold); for a first permanent home bought by someone aged 35 or under who has not owned a home in the previous three years, it starts only above €330,539 (Article 9(2) of the IMT Code). Rural property is taxed at 5%, and other urban property — building land and commercial premises — at 6.5%. Non-resident buyers of homes pay the flat rate explained below.
• Imposto do Selo (stamp duty) — 0.8%, charged on the higher of the purchase price or the VPT, for every buyer regardless of residency.
• Notary and land registration — set by official fee schedules and the notary's price list; ask for the figure in writing before the deed.
• Lawyer — fees are agreed freely, either as a percentage of the price or as a fixed fee, plus VAT; agree the scope and the fee in writing at the start.
• IMI — an annual municipal property tax you pay every year after purchase: between 0.3% and 0.45% of the VPT for urban property, with each municipality setting its own rate within that band (Article 112 of the IMI Code).

Figures last verified October 2026 against Portal das Finanças (IMT Code art. 17, Stamp Duty table item 1.1, IMI Code art. 112) and the Diário da República. Tax rates and thresholds change, usually each January — confirm your own figures with Portal das Finanças or a lawyer before you commit.

What do non-resident buyers pay in transfer tax?

Under Decreto-Lei n.º 97/2026, of 20 May 2026 — made under the authorisation in Lei n.º 9-A/2026 — a buyer who is not tax-resident in Portugal pays IMT at a flat 7.5% on an urban property, or a unit in one, used exclusively for housing, with no exemption or reduction (Article 17(10) of the IMT Code). On a €300,000 apartment that means €22,500 in IMT, plus €2,400 in stamp duty. Buyers resident in a territory on Portugal's list of privileged tax regimes remain subject to the higher 10% rate.

The same article sets out three situations in which the flat rate does not apply or the difference can be recovered:

• the buyer was a Portuguese tax resident at some earlier time;
• the buyer becomes a Portuguese tax resident within two years of the purchase;
• the home is let at a moderate rent within six months of the purchase and rented for at least 36 months, consecutive or not, within the first five years.

In the second and third cases you pay the flat rate first and then ask the Tax Authority to cancel the difference between 7.5% and the normal rates; the request is due within six months of becoming resident or signing the lease (Article 17(11) and (12)). For couples, the Tax Authority's guidance (Ofício Circulado 40131/2026) applies the flat rate to spouses married in community of property only if both are non-residents who were never resident, and co-owners are assessed individually.

What happens after the deed?

Completion is not the end of the paperwork. In the weeks after the deed, make sure that:

• The transfer is registered — registration is compulsory and must be requested within two months of the deed (Article 8-C of the Land Registry Code); the duty normally falls on the notary or other entity that executed the deed, but ask for the updated Certidão Permanente showing you as owner;
• The tax record is in your name — the Caderneta Predial should show you as owner, and IMI notices will then reach you through Portal das Finanças;
• The condominium knows you — ask the building administration for the latest accounts and meeting minutes; your share of building works is decided at owners' meetings;
• Utilities and contact details are updated — transfer water, electricity and gas into your name and keep your tax address and notification details current, so you do not miss a deadline while living abroad.

Which mistakes do foreign buyers make most often?

• Paying a reservation fee or deposit before the registry, licence and debt checks are done;
• Relying on documents handed over by the seller or agent instead of fresh certificates;
• Buying a property whose layout does not match its licence;
• Assuming nationality decides the tax — for IMT it is tax residency that counts;
• Buying in order to obtain residence, unaware that property no longer qualifies for the golden visa;
• Budgeting for the price and transfer taxes, but not for annual IMI, condominium fees and insurance.

Can buying property get me residence in Portugal?

Not through the golden visa any more. Since Lei n.º 56/2023 (the "Mais Habitação" package) came into force on 7 October 2023, no new applications are accepted for the investment residence permit based on buying real estate or transferring capital, and the remaining investment routes cannot be directed, directly or indirectly, to real estate (Article 42 of that law). Permits granted earlier can still be renewed. Owning a home can still help with other routes — for example as proof of accommodation — but buying a home does not by itself grant residence. If residence is the reason you are buying, confirm the current conditions with AIMA or a lawyer before you commit to a property.

Frequently asked questions

Official sources

Rules, fees and thresholds change. Confirm anything in this guide with the official source before you act.

• Portal das Finançastax authority
• AIMAimmigration authority
• Ordem dos Advogadosbar association — verify a lawyer

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