Estimate your CGT as a non-resident seller under the 2026 rules
Your property
€
€
Your worldwide annual income (excluding this sale)
€
Portugal uses your total income to determine your tax rate bracket. This income is not taxed in Portugal — it is used only to find which progressive rate applies to your gain.
Deductible costs
€
Include: IMT and stamp duty paid on purchase · notary and land registry fees · legal fees · estate agent commission · energy certificate · documented improvement costs from the past 12 years. Do not include maintenance, mortgage interest or annual IMI.
Your CGT estimate
2026 rules (current)
€0
—
Old rules (pre-2023)
€0
28% flat on 100% of gain
—
saved under the current rules compared with the old 28% flat rate
How we calculated this
Sale price
—
Purchase price
—
Adjusted for inflation (—× coefficient for —)
—
Deductible costs
—
Net gain
—
50% exclusion applied
—
Taxable amount
—
Effective rate
—
UK owners: You must also report this sale to HMRC via Self Assessment (SA108 + SA106) by 31 January following the end of the UK tax year. Portuguese tax paid can be credited against your UK CGT liability under the new 2026 UK-Portugal double taxation treaty — but most higher-rate UK taxpayers will still owe a top-up. UK CGT on residential property is currently 18% (basic rate) or 24% (higher rate).