Buying a home in Portugal as a foreigner in 2026, step by step

Anyone can buy property in Portugal, whatever their nationality or where they live. What you need is a Portuguese tax number (NIF), a fiscal representative if you live outside the EU and the EEA (unless you opt for electronic notifications), and in practice a Portuguese bank account. The purchase then has two legal stages: the promissory contract (CPCV) with a deposit, and the deed (escritura).

Step by step

Step	What happens	Typical timing
1. NIF	Get a Portuguese tax number	Days
2. Bank account	Open an account with a Portuguese bank using your NIF and passport	Days to weeks
3. Mortgage approval in principle	If you need a loan, talk to a bank before you make offers	1 to 3 weeks
4. Search and viewings	In person or by video call	Your pace
5. Offer	Written offer, negotiated with the seller	Days
6. Checks	Land registry, tax record, licences, building debts, pre-emption rights	1 to 3 weeks
7. Promissory contract	CPCV signed, deposit paid	Usually 2 to 4 weeks after the offer
8. Taxes	IMT and stamp duty assessed and paid, at the latest 30 days after the assessment	Before the deed
9. Deed	Deed signed, keys handed over, property registered in your name	Set in the CPCV

NIF and fiscal representative

The NIF is needed to sign the promissory contract, pay the taxes and open a bank account. If your tax address is outside the European Union and the European Economic Area (which, since Brexit, includes the United Kingdom), Portuguese law requires a fiscal representative in Portugal to receive the tax office’s notices, unless you sign up for electronic notifications on the Portal das Finanças. EU and EEA residents do not need a representative. A lawyer or a specialist company can get the NIF for you and, if needed, act as your representative.

Promissory contract and deposit

The CPCV fixes the price, the deposit, the deadline for the deed and any conditions, such as a mortgage being approved. It must be in writing with certified signatures. The deposit (sinal) is agreed between the parties and is commonly between 10% and 30% of the price. The rules are strict: if the buyer withdraws, they lose the deposit; if the seller withdraws, they must pay back double.

Before signing, check:

• the land registry certificate: who owns the property and whether there are mortgages or charges;
• the property tax record and tax value;
• the energy certificate and, where it exists, the occupancy licence;
• for an apartment, a statement from the building’s management on charges and any outstanding debts;
• whether a tenant or a public body has a pre-emption right.

Taxes and costs

IMT and stamp duty are charged on the higher of the price and the property’s tax value.

• IMT for non-residents: for purchases from 25 May 2026, a flat 7.5% for homes bought by people who are not tax resident in Portugal and never were, with no exemptions or reductions. If you were resident at any time before, the normal resident rates apply. If you become resident within two years of buying, or let the home as a residence at a moderate rent (up to €2,300 a month in 2026) within 6 months and keep it let for at least 36 months in the first 5 years, you can ask the tax office to cancel the difference. The request must be made within 6 months of becoming resident or of signing the lease. Married couples in community of property pay 7.5% only if both spouses are non-resident and neither was ever resident. Co-buyers are assessed separately.
• IMT for residents: progressive tables, set out in our guide How much does it cost to buy a home in Portugal.
• Companies linked to tax havens: a buyer with its tax address in a blacklisted tax haven, or an entity controlled by one, pays a flat 10% IMT with no exemptions. This does not apply to individuals.
• Stamp duty: 0.8% of the price, plus 0.6% of any mortgage and 4% on mortgage interest and fees.
• Deed and registration (Casa Pronta): €375 without a mortgage, €700 with one.

Example, non-resident buyer, €800,000 home, no mortgage: IMT €60,000, stamp duty €6,400, deed and registration €375. Total €66,775, plus lawyer’s fees.

Mortgages for non-residents

The Banco de Portugal limits apply to every borrower, resident or not, depending on the purpose of the loan: up to 90% of the value for a main home and up to 80% for other purposes, such as a second home or investment, based on the lower of the price and the bank’s valuation. The maximum term is 40 years up to age 35 and 35 years above. For loans assessed from 1 August 2026, the instalments on all your loans should not exceed 45% of your net income, with limited exceptions. These are maximums: banks often lend non-residents a lower share of the value, and each bank sets its own requirements for proof of income from abroad, so start early.

Buying remotely

You do not have to be in Portugal for any stage. With a power of attorney, a lawyer or someone you trust can sign the CPCV and the deed for you. We run viewings by video call and send detailed photos, plans and documents before you decide.

The Golden Visa

Since 7 October 2023 (Law 56/2023), buying property, residential or commercial, no longer qualifies for a new Golden Visa, and the property rehabilitation and 1.5 million euro capital transfer routes were also removed. The remaining investment routes include funds that do not invest in real estate. Residence visas such as the D7 have their own rules. Ask an immigration lawyer if residency is part of your plan.

How we help

As buyer’s agents we work for you, not the seller: we shortlist homes, run video viewings, check the paperwork, negotiate and stay with you through to the deed, in English. See our homes for sale or message us on WhatsApp. This guide is general information: confirm your case with a Portuguese lawyer before you commit.