Making a Will and Handling an Inheritance in Portugal

Last verified: September 2026.

Who this is for

• You live in Portugal, or own property or money here, and want to decide who inherits it.
• Someone has died leaving property, a bank account, or a car in Portugal, and you are an heir.
• You are an EU or non-EU national. Your nationality matters for your will more than your visa.

Not for you if: you need to register a death or arrange a funeral. Read "Funerals and Death Registration in Portugal" first.

Updated September 2026. A new law published in August 2026 lets the government create a faster way to sell property stuck in an undivided estate. The detailed rules are due in early 2027.

If you die while living in Portugal, Portuguese law decides who inherits. It reserves a third to two thirds of your estate for your spouse, children, or parents. As a foreign national, you can choose the law of your nationality in your will instead. Spouses, partners, children, and parents pay no inheritance tax. Everyone else pays 10% stamp duty on assets in Portugal. After a death, the heirs' declaration costs €150, and the tax return is due by the end of the third month after the month of death.

Which country's law decides who inherits

If you live in Portugal when you die, the starting rule is simple. The succession law of the country where you had your habitual residence applies to your whole estate, wherever the assets are. Habitual residence means the centre of your life: your home, your family, your work or retirement, your tax address.

For most people who have moved here, that means Portuguese law. Portuguese law has forced heirship. That means you cannot leave everything to whoever you like.

You can change this. An EU regulation lets you choose, in your will, the law of your nationality. It works for any nationality, not only EU ones. British, American, Canadian, Australian, and Brazilian nationals can all use it. If you hold two nationalities, you can pick either.

The choice has limits:

• It covers who inherits and how. It does not change tax. Portuguese stamp duty still applies to assets in Portugal.
• It must be clear. Write it expressly in your will, in words such as "I choose the law of England and Wales to govern my succession as a whole".
• It covers your whole estate. You cannot pick one law for your Portuguese home and another for your savings.
• It only helps if your own country's law gives you more freedom. If you are French, Spanish, or Brazilian, your own law also has forced heirship.

Who must inherit under Portuguese law

If Portuguese law applies, some relatives have a reserved share (legítima) that your will cannot take away. These reserved heirs are your spouse, your children (or grandchildren in place of a child who has died), and your parents or grandparents if you have no children or grandchildren.

Brothers, sisters, nephews, nieces, stepchildren who were not adopted, and unmarried partners are not reserved heirs. They inherit only if your will names them, or if there are no closer relatives.

The reserved share depends on who survives you:

Gifts you made while alive count towards these shares. If your will and your gifts together go beyond the free share, a reserved heir can go to court to have them cut back.

If you die without a will, the law sets the order. Your spouse and children inherit first. If you have no children, your spouse and parents inherit. After them come brothers and sisters and their children, then other relatives, and finally the State.

What tax heirs pay

Portugal has no inheritance tax as such. Instead, heirs pay stamp duty (Imposto do Selo) of 10% on what they inherit. Most close family pay nothing.

If you are the spouse, child, grandchild, parent, or grandparent of the person who died, you are exempt. This applies to cash, property, shares, and cars alike.

If you are an unmarried partner, you are exempt if you lived together as a couple (união de facto) for more than two years. Keep proof. Most couples use a certificate from the parish council (Junta de Freguesia) plus a signed statement.

If you are anyone else, such as a brother, sister, niece, nephew, stepchild, or friend, you pay 10% on the taxable value of what you receive. On a Portuguese flat with a tax value of €200,000, that is €20,000.

The tax applies to assets in Portugal:

• Property in Portugal, valued at its tax value (VPT).
• Bank accounts and investments held in Portugal.
• Cars, boats, and other registered goods.
• Shares in Portuguese companies.

Assets abroad are not taxed in Portugal, but your home country may tax them. If you have lived in the UK, for example, UK inheritance tax can still apply for some years after you move. Check with the tax authority in that country.

Gifts during your life work differently. A gift of money to a close family member is exempt. A gift of Portuguese property to anyone pays 0.8% stamp duty on top of any 10%. So a gift of a flat to your child pays 0.8%, and to your niece 10.8%.

Selling an inherited home can create income tax on the gain. Your starting value is the value used for the stamp duty. The courts disagree on one point: whether heirs who sell a specific property before dividing the estate owe tax on the gain. A higher court ruled in April 2026 that they do, against an earlier Supreme Court decision. Take advice before you sell from an undivided estate. See "Selling Your House in Portugal".

Making a will in Portugal

You do not need a Portuguese will if you have a valid will elsewhere. A Portuguese will makes things faster for your heirs here, because Portuguese banks and registries can act on it without translations and apostilles.

Portugal recognises these types of will:

• Public will (testamento público). A notary writes it with you and keeps it. This is the usual choice and the safest.
• Sealed will (testamento cerrado). You write and sign it privately, then a notary approves it and seals it. The contents stay private until your death.
• International will. Made in the form set by an international convention, recognised in the countries that signed it.

Two things are not valid under Portuguese law: a will made by two people in one document (for example, a joint will for a couple), and a handwritten will with no notary.

The notary sets the fee. Expect roughly €200 to €350 for a straightforward public will. Check the price when you book.

What to put in your will

• A clear choice of the law of your nationality, if you want it.
• Your heirs' full names and dates of birth, and their NIFs if they have them.
• What you leave, and to whom.
• An executor (testamenteiro), the person who carries out your will.
• What happens if an heir dies before you.
• How this will fits with any will you have in another country.

If you have wills in two countries

The simplest route is one will for your whole estate, with the choice of law included. If you prefer two wills, one for Portugal and one for elsewhere, make sure neither cancels the other. Many standard wills begin with "I revoke all previous wills". That line can wipe out your other will. Ask the notary or lawyer to limit it to earlier wills about the same assets.

Update your will after a marriage, a divorce, a birth, or a new nationality.

How your marriage changes what you leave

Before an estate is shared out, the couple's joint property is split. Only the dead person's part goes into the estate. What that part is depends on your property regime:

• Community of acquired property (comunhão de adquiridos). The default for couples married in Portugal without a prenuptial contract. What you bought during the marriage is shared half and half. What you owned before, and what you inherited or were given, stays yours.
• Separation of property (separação de bens). Each spouse owns only their own assets. This is compulsory if either of you was 60 or older when you married in Portugal.
• General community (comunhão geral). Everything is shared, including what you owned before.

If you married abroad, the rules of that country usually still apply to your property. Bring your marriage certificate and any prenuptial agreement when you make your will.

What to do when someone dies

These steps apply when a person dies owning something in Portugal. The order matters.

1. Register the death. This must happen within 48 hours at a civil registry office. The funeral director usually does it for you. See "Funerals and Death Registration in Portugal".
2. Work out who manages the estate. The law names the estate manager (cabeça de casal). First comes the surviving spouse, then the executor named in the will, then the closest relatives who are heirs, and then the oldest heir.
3. Get a tax number for the estate. The estate manager asks Finanças for a NIF for the undivided estate (herança indivisa). You do this on the Portal das Finanças, under Dados Cadastrais. If the estate manager lives abroad, their fiscal representative asks through the e-balcão service.
4. Declare the heirs (habilitação de herdeiros). This official document says who the heirs are. Banks, the land registry, and Finanças all ask for it. You get it from a notary or from an inheritance desk (Balcão Heranças) at a registry office. See "Getting a Declaration of Heirs (Habilitação de Herdeiros)".
5. File the stamp duty return. The estate manager files form Modelo 1 of stamp duty on the Portal das Finanças, or at a tax office by appointment. The deadline is the end of the third month after the month of death. If the person died on 10 June 2026, the deadline is 30 September 2026. The return is compulsory even when every heir is exempt. The tax office can allow up to 60 more days if you show a good reason.
6. Accept the inheritance. Heirs have ten years to accept. You can accept simply, or with a formal list of assets (com benefício de inventário). You never owe the estate's debts beyond what it is worth, but with a simple acceptance you may have to prove that.
7. Divide the estate (partilha). If the heirs agree, a notary or an inheritance desk records the division and registers the property in each heir's name. If they do not agree, the case goes to an inventory process before a notary or a court. That can take years.

Documents for the stamp duty return

• Death certificate.
• ID documents and NIFs of the person who died and of every heir.
• The will, if there is one.
• A list of assets and debts, on the form's annexes.
• For bank accounts, a bank statement showing the last 60 days of movements.
• For property, its tax record and land registry details.

Every heir needs a Portuguese NIF. If an heir abroad does not have one, start early. See "Getting a NIF (Tax Number) in Portugal".

What it costs

At the inheritance desk, add €50 if you are dealing with the estates of a married couple together. Registering each property or other asset adds a fee, usually €20 to €30. A notary sets their own prices for the same services.

If an inherited property is stuck

Many Portuguese homes sit empty because the heirs cannot agree, or one heir cannot be found. A new law, published on 17 August 2026, gives the government 180 days to set up a special process for these cases.

Under the plan, a single heir, the surviving spouse, or an executor will be able to start the sale of a property in an undivided estate without everyone's agreement. The family home will be excluded unless the surviving spouse agrees. The new rules will apply to all estates not yet divided when they take effect. Parliament's debate also covered cutting the ten-year period to accept an inheritance to two years.

None of this is in force yet. Until it is, the old rules apply, and a deadlock still needs agreement or a court.

Your planning checklist

• Decide whether you want the law of your nationality to apply, and put that choice in a will.
• Make sure your Portuguese and foreign wills do not cancel each other.
• If you are an unmarried couple, keep proof of more than two years living together.
• Keep a list of your Portuguese assets: property, bank accounts, investments, and cars.
• Keep a separate, safe note of how to access online accounts and crypto wallets. Do not put passwords in your will.
• Tell your executor where your will and your list are.
• Ask a lawyer how life insurance and pension payouts fit with the reserved shares.

When to get a lawyer

This guide is general information, not legal or tax advice. Talk to a lawyer (advogado) or a legal agent (solicitador) who handles cross-border estates if any of these apply to you:

• You own property in Portugal.
• You have children from more than one relationship.
• You live with a partner but are not married.
• You want to leave less to a child or a spouse than Portuguese law reserves.
• You own assets, trusts, or companies in more than one country.
• You are selling a property from an estate that has not been divided.

See "What a Solicitador Does in Portugal" and "Using a Notary in Portugal".

Sources

• EUR-Lex, EU Succession Regulation (Regulation (EU) No 650/2012), articles 21 and 22: https://eur-lex.europa.eu/eli/reg/2012/650/oj (habitual residence rule, choice of the law of nationality)
• Código Civil, articles 2133 and 2156 to 2161, via PGDL: https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=775&tabela=leis (order of heirs, reserved shares)
• Código Civil, article 2161, via O Informador Fiscal: https://informador.pt/legislacao/lexit/codigos/direito-civil/codigo-civil/livro-v-direito-das-sucessoes/titulo-iii-da-sucessao-legitimaria/capitulo-i-disposicoes-gerais-31/artigo-2161-o-legitima-do-conjuge-e-dos-ascendentes/ (two thirds for spouse and parents; one half for parents, one third for grandparents; checked September 2026)
• Portal das Finanças, "Participação do Imposto do Selo, óbito" leaflet (December 2025): https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/Folheto_Participacao_Imposto_Selo_Obito.pdf (estate manager order, NIF for the undivided estate, deadline and 60-day extension, documents, exempt heirs including partners; checked September 2026)
• Portal das Finanças, Óbito: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Cidadaos/Dados_pessoais_familia/Familia/Obito/Paginas/default.aspx (10% rate, exempt heirs; checked September 2026)
• Portal das Finanças, Tabela Geral do Imposto do Selo, items 1.1 and 1.2: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/selo/Pages/ccod-selo-tabgiselo.aspx (0.8% on property bought or given, 10% on free transfers; checked September 2026)
• Código do Imposto do Selo, articles 4, 6, and 26 (territorial scope, exemptions, filing deadline)
• Justiça.gov.pt, Balcão Heranças: https://justica.gov.pt/Servicos/Balcao-Herancas (€150, €375, €425; checked September 2026)
• gov.pt, Fazer a habilitação de herdeiros: https://www.gov.pt/servicos/fazer-a-habilitacao-de-herdeiros-heranca (€150, €50 supplement, €10 to €25 searches; checked September 2026)
• gov.pt, Fazer a habilitação de herdeiros com registo e partilha dos bens: https://www.gov.pt/servicos/fazer-a-habilitacao-de-herdeiros-com-registo-e-partilha-dos-bens (€425, per-asset registration fees; checked September 2026)
• Lei n.º 49/2026 (legislative authorisation on undivided estates), reported by idealista/news, 17 August 2026: https://www.idealista.pt/news/imobiliario/habitacao/2026/08/17/77176-herancas-indivisas-governo-tem-180-dias-para-aprovar-o-regime (180 days, single heir can start a sale, family home excluded)
• Vida Imobiliária, "Parlamento dá luz verde às novas regras para as heranças indivisas" (July 2026): https://vidaimobiliaria.com/noticias/mercados/parlamento-d%C3%A1-luz-verde-%C3%A0s-novas-regras-para-as-heran%C3%A7as-indivisas/ (proposed cut of the acceptance period to two years)
• Tribunal Central Administrativo Sul ruling on selling property from an undivided estate, reported by idealista/news, 21 April 2026: https://www.idealista.pt/news/financas/fiscalidade/2026/04/21/75064-herancas-indivisas-tribunal-superior-afasta-isencao-e-manda-cobrar-irs (conflict with the earlier Supreme Administrative Court ruling)
• Código Civil, articles 1720 (compulsory separation of property at 60), 2059 (ten years to accept), 2080 (estate manager), 2181 (joint wills), and 2204 (forms of will)
• Lei n.º 7/2001 (unmarried partners) and Código do Registo Civil (death registration within 48 hours)
• UNIDROIT, Convention providing a Uniform Law on the Form of an International Will (Washington, 1973): https://www.unidroit.org/instruments/international-will/

Last verified September 2026. Rules and fees change; check the official source before acting.