Are you a homeowner in Portugal thinking about selling? Estimating your capital gain in advance allows you to set a competitive market price and sell with full knowledge of the facts.

We provide information but do not offer advice. These matters are best handled by specialists, and our network can help to find them.

Are you a homeowner in Portugal thinking about selling? Estimating your capital gain in advance allows you to set a competitive market price and sell with full knowledge of the facts.

We provide information but do not offer advice. These matters are best handled by specialists, and our network can help you find them.

Are you a homeowner in Portugal thinking about selling? Estimating your capital gain in advance allows you to set a competitive market price and sell with full knowledge of the facts.

We provide information but do not offer advice. These matters are best handled by specialists, and our network can help you find them.

Capital gains are taxed first in Portugal, in accordance with the same rules that have applied to Portuguese residents since 2023: 50% of the gain is taxed according to the progressive tax scale (effective rate generally ranging from 7% to 24%). A tax credit in France prevents double taxation.

Same principle: 50% of the capital gain is subject to the IRS tax schedule (14.5% to 48%). Exemption applies if the proceeds from the sale are reinvested in a primary residence in Portugal or in the EU/EEA.

The principle is the same: 50% of the capital gain is subject to the IRS tax schedule (14.5% to 48%). An exemption applies if the proceeds from the sale are reinvested in a primary residence in Portugal or in the EU/EEA.

Unlike in France, there is no inheritance tax as such. A 10% levy (Imposto do Selo) applies to estates—but spouses, children, and ascendants are fully exempt.

We recommend that you draw up a will in any case, regardless of your residency status. In the event of death, the family has three months to file an estate declaration with the Public Treasury.

Unlike in France, there is no inheritance tax as such. A 10% levy (Imposto do Selo) applies to estates—but spouses, children, and ascendants are fully exempt.

We recommend that you draw up a will in any case, regardless of your residency status. In the event of death, the family has three months to file an estate declaration with the Public Treasury.

Unlike in France, there is no inheritance tax as such. A 10% levy (Imposto do Selo) applies to estates—but spouses, children, and ascendants are fully exempt.

We recommend that you draw up a will in any case, regardless of your residency status. In the event of death, the family has three months to file an estate declaration with the Public Treasury.

Unlike in France, there is no inheritance tax as such. A 10% levy (Imposto do Selo) applies to estates—but spouses, children, and ascendants are fully exempt.

We recommend that you draw up a will in any case, regardless of your residency status. In the event of death, the family has three months to file an estate declaration with the Public Treasury.

If you obtained it before the end of 2024, it remains valid until the end of its 10-year period—that is, no later than 2034 for those who arrived more recently. Its flat rate of 10% on foreign income continues to apply. However, capital gains continue to follow the standard rule: 50% of the gain is taxed according to the Portuguese tax scale, separately from income subject to the flat rate.

If you obtained it before the end of 2024, it remains valid until the end of its 10-year period—that is, no later than 2034 for those who arrived more recently. Its flat rate of 10% on foreign income continues to apply as usual. However, capital gains on real estate continue to follow the standard rule: 50% of the gain is taxed according to the Portuguese progressive tax scale, separately from income subject to the flat rate.

The RNH is no longer available to newcomers. The IFICI (RNH 2.0) now applies, subject to professional eligibility requirements, at a rate of 20% on the relevant income.