Capital gains · non-residents · 2026

How much tax does a non-resident pay on selling property in Portugal?

Since 2023, non-residents pay on half the gain, at a rate worked out from all their income worldwide. The sum is shown line by line. Nothing is sent or stored.

We filled in example values so you can see how it works.

The sale

Sale date

The date on the deed, in 2026

Sale price

Deed price, or the tax value (VPT) if higher

The purchase

Purchase date

Sets the inflation coefficient

Purchase price

Deed price, or the tax value (VPT) if higher

Purchase costs

IMT, stamp duty, deed and registry

Improvement works

In the last 12 years, with invoices

Sale costs

Estate agent fee, energy certificate

You and your income

One seller Two sellers, 50/50A couple or co-owners

Other income in the year (seller 1)

Salary, pension and more, in any country

Other income in the year (seller 2)

Each seller is taxed separately

Reinvestment (contested)

It was my home until I left Portugal, less than 12 months agoThe Tax Authority says non-residents do not qualify; shown only as an alternative

Amount to reinvest

In a new own home in the EU or EEA, from 24 months before to 36 months after the sale

Mortgage paid off

Loan on the sold home, paid with the sale

How it is calculated

Update the purchase priceIf you owned it for more than 24 months, the purchase price is multiplied by the coefficient for the year you bought.
Take off the costsPurchase and sale costs, and improvement works from the last 12 years.
Half the gainOnly 50 % counts, the same as for residents (since 2023, after the EU Court of Justice).
Rate from your worldwide incomeThe IRS table is applied to that half plus all your other income. The resulting average rate is charged on the half of the gain only.

Not covered yet

The option to be taxed as a resident (art. 17-A), for people with 90 % of their income in Portugal
The year you changed residence (two returns)
Reinvestment in homes let at a moderate rent (2026 to 2029)
Company sales, inherited property, and homes with public support above 30 % of the tax value
Residents of tax havens (a possible 35 % rate, art. 72(18))
Sales in other years: 2026 only

Sources

IRS Code, article 22(3)(a) and (10): non-residents’ property gains are aggregated and the rate uses worldwide income
IRS Code, article 43(2)(b): 50 % of the gain (Law 24-D/2022)
Worked example by the Portuguese accountants’ order (OCC), July 2025, reproduced exactly in our tests
Tax Authority, binding information 29065 (March 2026): no reinvestment exclusion for non-residents; rate method
Articles 10, 50, 51, 68 and 68-A; coefficients from Portaria 382/2025/1. Rules checked in September 2026

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This is an estimate. It does not replace a certified accountant, the Portuguese Tax Authority’s assessment, or the tax law of the country you live in.