{"id":2988,"date":"2026-02-18T17:34:54","date_gmt":"2026-02-18T17:34:54","guid":{"rendered":"https:\/\/beyondlegal.pt\/?p=2988"},"modified":"2026-02-18T17:35:28","modified_gmt":"2026-02-18T17:35:28","slug":"alteracoes-previstas-imt-imi-habitacao-acessivel-2026","status":"publish","type":"post","link":"https:\/\/beyondlegal.pt\/en\/alteracoes-previstas-imt-imi-habitacao-acessivel-2026\/","title":{"rendered":"Changes planned for Property Transfer Tax (IMT), Municipal Tax (IMI) and affordable housing in 2026"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/beyondlegal.pt\/en\/alteracoes-previstas-imt-imi-habitacao-acessivel-2026\/#Alteracoes_previstas_para_IMT_IMI_e_habitacao_acessivel_em_2026\" >Changes planned for Property Transfer Tax (IMT), Municipal Tax (IMI) and affordable housing in 2026 \u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/beyondlegal.pt\/en\/alteracoes-previstas-imt-imi-habitacao-acessivel-2026\/#IMT\" >IMT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/beyondlegal.pt\/en\/alteracoes-previstas-imt-imi-habitacao-acessivel-2026\/#IMI\" >Municipal Tax (IMI)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/beyondlegal.pt\/en\/alteracoes-previstas-imt-imi-habitacao-acessivel-2026\/#Habitacao_acessivel_2026\" >Affordable housing 2026<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Alteracoes_previstas_para_IMT_IMI_e_habitacao_acessivel_em_2026\"><\/span><strong>Changes planned for Property Transfer Tax (IMT), Municipal Tax (IMI) and affordable housing in 2026 \u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u00a0<\/strong>The government's housing package bills were approved in general terms in Parliament: one proposal with tax relief measures to encourage renting and construction at moderate prices, and another proposal with changes to licensing, urbanization and urban rehabilitation.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"IMT\"><\/span><strong>IMT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The\u00a0<a href=\"https:\/\/app.parlamento.pt\/webutils\/docs\/doc.pdf?path=EiH5ESVUNZfMShtP9ero9zMXkD%252fF3ZKNduHN%252bX5wXzdC5lPP%252fsORy8Ta64q8Bybsv3MqDk35g8uq4NUwHHJKNayjr2HCuoexDrJtHmnbmeRJHlJRqA3PC6UykcB7KA%252bVBZRq581d9dxWKs9BMNaV8YfJ9IK%252fqho3RDdz%252feVvlc4LODn7C3mkdoTrgfmyNOF1VsN6F7TBbq8MGNpJ6MmEACtSANBYUvqcNuGC7cANV4SQly7ZTk%252ft2FPJ8TDBBSVv9P4cPc53D1ItMswEL5CLwEdwHAxDxw%252bXoK7ZbFSwUPLtRv2oHXzC%252bMt51wXwqjeJETh9CXgpoI%252ftrEO68OH%252fwRAcNP27o%252bHRzdBPmnDRQRw%253d&amp;fich=0f178a0d-22ee-4241-9cc8-ec0be5f97373.docx&amp;Inline=true\">State Budget proposal<\/a>\u00a0proposal for next year foresees a 2% <strong>2%<\/strong> update in the IMT tax brackets. The update of the brackets means that they increase the tax-exempt limits. Those who buy their own permanent home will benefit from an exemption up to <strong>106,346 euros<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Youth IMT: Exemption up to \u20ac330,539<\/strong><\/p>\n<p>The Youth IMT continues to fully exempt those who buy properties up to \u20ac330,539 from paying IMT and stamp duty.\u00a0<strong>330.539<\/strong> For homes valued between this amount and \u20ac660,982, a partial exemption applies: you only pay tax on the difference between the final price and \u20ac330,539, at a rate of 8%. Above \u20ac660,982, there is no exemption.<\/p>\n<p>To benefit from this exemption, you must:<\/p>\n<ul>\n<li>Be under 35 years old;<\/li>\n<li>Buying your first home, which must be intended for permanent residence;<\/li>\n<li>You cannot be the owner or co-owner of a second property or part of a property;<\/li>\n<li>You cannot have been an owner or co-owner in the last three years.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>IMT (Property Transfer Tax) for second homes<\/strong><\/p>\n<p>Without the exemption benefits, the IMT rate for second homes continues to apply to the deed value or market value, whichever is higher, with progressive rates that can reach 7.5% or more, depending on the value and location.<\/p>\n<p><strong>Non-Residents:<\/strong>\u00a0An increase in IMT (Municipal Property Transfer Tax) rates is expected for buyers who do not have tax residence in Portugal, excluding emigrants; the proposed law has not yet been published, therefore, at this stage, it is not possible to accurately determine the terms and conditions of its implementation.<\/p>\n<p><strong>Exemption from IMT, Stamp Duty and other charges in the case of the transfer of rural properties<\/strong><\/p>\n<p>Transfers of contiguous or adjoining rural properties are exempt from IMT and Stamp Duty, regardless of their economic purpose, when intended for land consolidation operations.<\/p>\n<p>The\u00a0<a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_circulado_40129_2026.pdf\"><strong>Circular Letter No. 40129\/2026<\/strong><\/a>dated January 8, 2026, publishes the practical tables for the Municipal Property Transfer Tax (IMT), in effect from January 1, 2026.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"IMI\"><\/span><strong>Municipal Tax (IMI)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For IMI calculation purposes, the following must be considered:<\/p>\n<p>\u2013 The taxable property value (VPT), which is the value of the property registered with the Tax Authority.<\/p>\n<p>\u2013 The district and municipality where the property is located.<\/p>\n<p>\u2013 The type of property \u2013 urban \/ industrial \/ rural<\/p>\n<p>\u2013 The number of children, as many municipalities offer deductions based on family size..<\/p>\n<p><strong>\u00a0<\/strong><strong>IMI Exemption<\/strong><\/p>\n<p>There are two types of exemption: temporary and permanent.<\/p>\n<p><strong><u>Temporary<\/u><\/strong><\/p>\n<p>When purchasing a first home or carrying out rehabilitation works, you may be entitled to a temporary IMI exemption, but the municipality where the property is located must adhere to this measure. This exemption applies whenever the property is for primary and permanent residence, has a property value of less than \u20ac125,000, and the gross annual income of the household does not exceed \u20ac153,300 per year. The temporary IMI exemption is granted for three years, and you can only benefit from this measure once. However, under the More Housing Program, the deadline can be extended for another two years, provided that the property was acquired between 2020 and 2022.<\/p>\n<p><strong><u>Permanent <\/u><\/strong><\/p>\n<p>Permanent IMI exemption is intended for low-income families with low-value assets: households with a gross annual income of 16.398 EUR are exempt, provided that the market value of the properties (rural or urban) they own does not exceed 71.296 EUR.<\/p>\n<p>The best way to find out the tax rate applied by the municipality where you own the property is to access the Tax Authority portal and\u00a0<a href=\"https:\/\/www.portaldasfinancas.gov.pt\/pt\/main.jsp?body=\/imi\/consultarTaxasIMIForm.jsp\">consult the IMI rates.<\/a>In 2026, you will have to consult the rates applied for the year 2025, because, in fact, we are paying the IMI for the previous year. Every year, in April, the Tax Authorities begin notifying taxpayers to pay the IMI in May. This is the month for payment of this tax which, depending on the amount, can be spread over two or three installments.<\/p>\n<p>The IMI (Municipal Property Tax) rate to be applied in 2026 has already been announced by the vast majority of the 308 Portuguese municipalities, as revealed by data published on the Finance Portal. This year, only four municipalities decided to apply the maximum IMI rate of 0.45%: Cartaxo, Nazar\u00e9, Oeiras, and Vila Real de Santo Ant\u00f3nio.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Habitacao_acessivel_2026\"><\/span><strong>Affordable housing 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In 2026, rental support will focus on tax incentives for landlords and tenants.<\/p>\n<p><strong>\u00a0<\/strong><strong>Benefits for tenants<\/strong><\/p>\n<p>Income Tax Deduction: the annual deduction for rent will increase to \u20ac900 (instead of the \u20ac700 deductible in 2025) for affordable rental contracts, progressively increasing.<\/p>\n<p>Rental Guarantees: Reinforced monthly support for families with payment difficulties will be implemented through IHRU (National Housing Institute), with a significant budget for 2026.<\/p>\n<p><strong>\u00a0<\/strong><strong>For landlords<\/strong><\/p>\n<p>Tax incentives: reduction of the income tax rate on property income from 25% to 10% for residential lease agreements with monthly rents up to 2.300 EUR, benefiting individuals and companies.<\/p>\n<p>Reduced VAT: application of a 6% VAT rate on the construction of properties intended for sale or rent (with rents up to \u20ac2,300), with control and term rules.<\/p>\n<p>Reinvestment incentives: exemption from capital gains tax on the sale of houses, if the value is reinvested in properties for affordable rent.<\/p>\n<p>Investment contracts for rental (CIA): creation of long-term contracts with incentives for those who place properties on the affordable rental market \u2013 fostering the affordable rental market with long-term contracts (up to 25 years). These contracts, aimed at increasing the supply of real estate, focus on projects where at least 70% of the area built is intended for residential rental, with maximum rents not exceeding \u20ac2,300. The objective of this measure is to increase investor confidence and the supply of homes at prices compatible with family incomes, offering longer-term contracts.<\/p>\n<p><strong>Beyond Legal \u2013 Innovative Legal Services<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Altera\u00e7\u00f5es previstas para IMT, IMI e habita\u00e7\u00e3o acess\u00edvel em 2026 \u00a0 \u00a0As propostas de lei do pacote de habita\u00e7\u00e3o do Governo foram aprovadas na generalidade no Parlamento: uma Proposta com medidas de\u00a0desagravamento fiscal, para incentivar o arrendamento e a constru\u00e7\u00e3o a pre\u00e7os moderados, outra Proposta com\u00a0altera\u00e7\u00f5es ao licenciamento, urbaniza\u00e7\u00e3o e reabilita\u00e7\u00e3o urbana. &nbsp; IMT A\u00a0proposta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2988"}],"version-history":[{"count":0,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/media\/2991"}],"wp:attachment":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}