{"id":"pt-fee-imt","page":"https://joyworkos.com/en/reports/portugal-imt-property-transfer-tax/","name":"Portuguese property transfer tax (IMT) on a purchase","name_en":"Portuguese property transfer tax (IMT) on a purchase","local_name":"Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT)","country":"PT","country_name":"Portugal","category":"Government fees","what_it_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":"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","price":null,"sold_by_joy":false,"delivery":"Receipt immediately after payment; the notary needs it on the deed day","format":"Payment receipt PDF plus the IMT payment document; the deed records the IMT payment","who_can_order":"The person or an authorised agent","what_we_need":{"details":"IMT payment document PDF (from the Modelo 1 declaration) or its reference and amount; buyer's NIF, property article and the deed date to check it.","upload":"none","authorisation":"sign","original_by_courier":false},"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.","issuer":"Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT) on behalf of the municipality","official_source":"https://www.portaldasfinancas.gov.pt/","how_to_get_it_yourself":"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.","faq":[{"q":"How do I get Portuguese property transfer tax (IMT) on a purchase?","a":"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."}],"languages":[{"lang":"he","page":"https://joyworkos.com/reports/portugal-imt-property-transfer-tax/"},{"lang":"en","page":"https://joyworkos.com/en/reports/portugal-imt-property-transfer-tax/"},{"lang":"pt","page":"https://joyworkos.com/pt/reports/portugal-imt-property-transfer-tax/"}],"order":null,"seller":"Joy Work OS (Neos Tech Ltd, Israel) — a private service, not the issuing authority"}