For foreign owners of Portuguese property

Selling your home in Portugal, with the 2026 rules explained properly

Straight answers on tax, costs and process for owners who live abroad, inherited a property or are leaving Portugal. Every figure is checked against Portuguese law and every page is dated.

What changed for sellers

Much of what you'll read online about selling in Portugal is out of date. These are the changes that matter most.

Since 1 Jan 2023

Non-residents are taxed on 50% of the gain when they sell, at progressive rates. The old flat 28% rate no longer applies to property, although many websites still quote it. Read more

From 1 Jan 2026

A new UK–Portugal tax treaty applies (in force since 29 December 2025; UK capital gains tax from 6 April 2026). It changes how UK pensions are taxed for people living in Portugal and how the UK credits Portuguese tax on a sale. Read more

Sales 2026–2029

A new exemption can remove capital gains tax on any home you sell if you reinvest the proceeds in Portuguese homes let at a moderate rent (Decree-Law 97/2026). Read more

From 25 May 2026

Non-resident buyers pay a flat 7.5% property transfer tax (IMT) on homes, with refunds for some who move to Portugal. That changes who is buying from you. Read more

2026 to 2029

Ten-year NHR tax status is running out for people who became Portuguese residents between 2016 and 2019. Pensions move to progressive rates of up to 48%. Read more

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Who we are

Portugal Owners is an independent guide for British, Irish, European and American owners of property in Portugal. We don't sell property, and no agency pays to appear in our guides. We read the law, work through the numbers and publish them in plain English, with the sources listed at the bottom of every page. How we work.

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