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Sold (or about to sell) a property — how much counts for IRS (personal income tax)?

The capital gain calculated with the official monetary adjustment and the 50% rule, plus the warnings about the reinvestment exemptions that may reduce it.

Tax resident in Portugal

Since the 2023 State Budget Law, residents and non-residents have exactly the same tax treatment for this capital gain — that's why the result doesn't change depending on the answer.

Type of property

Purchase date *

Purchase value (€) *

Inherited or gifted? Enter the value used for Stamp Duty — usually the VPT (the property’s taxable value) at the date of death or of the gift, not what the previous owner paid. In that case, the purchase date is also the date of death or of the gift.

Sale date *

Sale value (€) *

Purchase and sale costs (€)

IMT (property transfer tax), Stamp Duty, deed, estate agent’s commission, energy certificate.

Improvement works — last 12 years (€)

Only works supported by invoices.

Do you plan to reinvest the sale proceeds?

To work out the IRS attributable to this capital gain:

Other aggregated income in the year (€)

Salary, rents, other categories — the sum of the rest of the year’s income. Leave blank if this is your only income.

Filing status

Next step: selling or buying? In the Catalogue you have the CPCV (promissory sale agreement), the CPCV validation checklist and the other property documents. →