Real Estate Capital Gains Calculator Portugal 2026 (Mais-Valias)
Calculate property appreciation (butias) in Portugal for 2026: 28% on 50% of the appreciation (residents) or 100% (non-residents). Investment and exclusions.
Transaction Data
Result Plus Value
Come utilizzare Calcolatore Plusvalenze Immobiliari Portogallo 2026 (Mais-Valias)
Insert purchase and sale prices
Insert the purchase value and sale value of the property. Documented expenses can be deducted (IMT, real estate commissions, documented works).
Select the year of purchase and residence.
Residents in Portugal with property gains pay only 50% of the gain (50% inclusion rate). Non-residents pay 100% at their autonomous rate of 28%.
Suggerimenti
- Save all work orders and improvements to the property - may be deductible in capital gains calculations if done within the last 12 years.
- Commission paid to real estate agency (typically 3-5% of sale value) are deductible as selling fees.
- If surplus value is invested in a PPR, there may be partial exclusion. Consult a tax advisor for details.
Domande frequenti
How are capital gains calculated in Portugal?
Property capital gains = Sale value - (Purchase value × Monetary devaluation coefficient) - Expenses. The devaluation coefficient corrects for inflation over the years the property was held.
Is there a tax exclusion for a primary residence?
Yes. Capital gains from the sale of a primary and permanent residence are excluded from taxation if the sale value is reinvested in the purchase, construction, or improvement of another primary permanent residence in Portugal or the EU/EEA within 36 months.
What is the 28% autonomous taxation?
Property capital gains are taxed at the autonomous rate of 28% (residents: on 50% of the gain; non-residents: on 100%). Resident taxpayers can opt for aggregation into the progressive IRS brackets if more favorable.
Are there monetary devaluation coefficients?
Yes. For properties purchased more than 2 years ago, the monetary devaluation coefficient published annually by law (Portaria) applies. Example: a property purchased in 2010 has a coefficient of about 1.26 in 2026, reducing the taxable gain.