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Property

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Selling Property in Portugal in 2026 — A Practical Guide to Capital-Gains Tax (Mais-Valias), the 50% Rule, the Principal-Residence Reinvestment Exemption and the Anexo G Filing

A practical guide to capital-gains tax on selling a home in Portugal: how the mais-valia is calculated, the 50% rule that now applies to residents and non-residents alike, the principal-residence reinvestment exemption, the over-65 route, the new 2026 rental-reinvestment relief and the Anexo G filin
The Portugal Brief
European Commission Pushes Lisbon to Update Imóveis Patrimonial Values Across the IMI Base — Brussels' Country-Specific Recommendation Frames a Recurrent-Tax Pivot Against the IMT Transaction Stack to Unlock Vacant Stock

European Commission Pushes Lisbon to Update Imóveis Patrimonial Values Across the IMI Base — Brussels' Country-Specific Recommendation Frames a Recurrent-Tax Pivot Against the IMT Transaction Stack to Unlock Vacant Stock

The European Commission's 3 June 2026 Country-Specific Recommendation asks Portugal to update the IMI patrimonial values and pivot from IMT transaction tax to recurrent IMI — explicitly to push vacant stock onto the market and ease residential mobility.
The Portugal Brief
Min. Agricultura Bumps the Limpeza de Terrenos Deadline to 30 June Nationwide on Thursday 28 May — José Manuel Fernandes Cites Spring Rainfall as Coimas Sit at €150-€10,000 for Singulares and Up to €25,000 for Pessoas Coletivas

Min. Agricultura Bumps the Limpeza de Terrenos Deadline to 30 June Nationwide on Thursday 28 May — José Manuel Fernandes Cites Spring Rainfall as Coimas Sit at €150-€10,000 for Singulares and Up to €25,000 for Pessoas Coletivas

The Ministério da Agricultura on Thursday 28 May 2026 extended the limpeza de terrenos deadline from 31 May to 30 June nationwide, citing spring rainfall and the 142% surge in contractor demand. Coimas for singulares run €150-€1,500 (€10,000 in specific cases); pessoas coletivas up to €25,000.
The Portugal Brief
Paying IMI (Imposto Municipal sobre Imóveis) in Portugal in 2026 — A Practical Guide to the 0.3%-0.45% Council Band, the VPT, the May/August/November Calendar, the IMI Familiar Deduction, the Primary-Residence Exemption and the AIMI €600,000 Threshold

Paying IMI (Imposto Municipal sobre Imóveis) in Portugal in 2026 — A Practical Guide to the 0.3%-0.45% Council Band, the VPT, the May/August/November Calendar, the IMI Familiar Deduction, the Primary-Residence Exemption and the AIMI €600,000 Threshold

Paying IMI in Portugal in 2026 runs through the council band of 0.3%-0.45% on urban property, the VPT in your Caderneta Predial, three installments in May, August and November, an IMI Familiar deduction up to €140, a primary-residence exemption under €125k and the AIMI €600k threshold.
The Portugal Brief
Certidão Permanente de Registo Predial in Portugal in 2026 — A Practical Guide to the IRN Predial Online One-Stop, the Multi-Property Batch Request, the Cartão de Cidadão / Chave Móvel Digital Authentication and the Conservatória-Free Issuance

Certidão Permanente de Registo Predial in Portugal in 2026 — A Practical Guide to the IRN Predial Online One-Stop, the Multi-Property Batch Request, the Cartão de Cidadão / Chave Móvel Digital Authentication and the Conservatória-Free Issuance

The Certidão Permanente de Registo Predial is the single online-issued document that proves who owns a Portuguese property — and from May 2026 the IRN issues it in minutes through a Predial Online flow that handles urban, rural and mixed properties in one batch request.
The Portugal Brief