Portuguese property transfer tax (IMT) on a purchase
Portugal · Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT)
Receipt immediately after payment; the notary needs it on the deed day
What the report shows
Tax paid by the buyer of real estate in Portugal before the deed or purchase contract, on the higher of the price and the tax value. The notary, lawyer or Casa Pronta desk will not complete the deed without proof that IMT was paid.
Who needs it
property buyers, Israeli and other foreign investors, lawyers and solicitors closing deeds, companies buying real estate
Why people order it
pay IMT before the deed, pay from abroad when the buyer has no Portuguese bank, pay the guide issued by the notary or lawyer the same day
Legal limits
Anyone may pay a tax payment reference for another person. The declaration itself must be filed by the buyer or by the notary, lawyer, solicitor or registry desk. Large sums: Joy must collect funds in advance and comply with anti-money-laundering checks.
Issued by
Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT) on behalf of the municipality · Official source
Questions and answers
How do I get Portuguese property transfer tax (IMT) on a purchase?
Only the person concerned can obtain it, directly from Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT) on behalf of the municipality. Portal das Finanças → Iniciar Sessão (buyer's NIF + password or Chave Móvel Digital) → search 'IMT' → submit the IMT declaration (Modelo 1 do IMT) → the system issues the IMT payment document and a separate Stamp Duty (Imposto do Selo) document. The notary, lawyer, solicitor or Casa Pronta desk can also file it. The operator pays the references.
Joy Work OS is a private service and not the issuing authority. You can also order this document directly from the authority at the official fee.