For the Full Expertise Report and Assistance Other Services, please contact INCOS services at:


Tel. : +49 69-533-742-217
Tel. : +49 69-533-882-159
Fax : +49 69-530-432-184






The purpose of this publication is to provide general tax information about the Portuguese tax laws that apply to nonresidents who own, intend to buy or sell a property.

This guide covers most of the property taxes, namely:

– IMT – Property Transfer Tax, applicable to the purchase of a property;
– IMI – Municipal Property Tax, applicable to the ownership of a property;
– IRS or IRC - Income Tax, applicable to the rental of a property;
– IRS or IRC - Capital Gains Tax, applicable to the sale of a property;
– Stamp Tax, applicable to donations and inheritances, amongst other acts and contracts.

In this booklet's last section, you will find an overview of our fiscal representation services.

This guide is intended for general reference only. It should not be relied on as a substitute for legal and tax advice.



financial investment