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IMT Tax on Onerous Transfer of Real Estate
Check how much you will have to pay in IMT in the deed of purchase of your property:
IMT Table 2026 (Permanent Own Housing)
|
Sale value |
Marginal Rate |
Deductible amount (Average) |
|
Up to €106,346 |
Exempt |
... |
|
+ from €106,346 to €145,470 |
2% |
0.537,9 |
|
+ from €145,470 to €198,347 |
5% |
1.727,4 |
|
+ from €198,347 to €330,539 |
7% |
3.836,1 |
|
+ from €330,539 to €660,982 |
8% |
... |
|
+ from 660.982€ to 1.150.853€ |
One-time fee: 6% |
One-time fee: 6% |
|
+ from 1.150.853€ |
One-time fee: 7.5% |
One-time fee: 7.5% |
IMT Table 2026 (Secondary Housing/Rental)
|
Sale value |
Marginal Rate |
Deductible amount (Average) |
|
Up to €106,346 |
1 |
... |
|
+ from €106,346 to €145,470 |
2% |
1.268,9 |
|
+ from €145,470 to €198,347 |
5% |
2.263,6 |
|
+ from €198,347 to €330,539 |
7% |
4.157,8 |
|
+ from €330,539 to €633,931 |
8% |
... |
|
+ from €633,931 to €1,150,853 |
One-time fee: 6% |
One-time fee: 6% |
|
+ from 1.150.853€ |
One-time fee: 7.5% |
One-time fee: 7.5% |
If you are considering buying a property that is not intended for HPP or even housing, do not hesitate getting in touch so that we can make a simulation for you. We will be happy to provide you with this information, at no cost to you.
Please note that this information is not a substitute for professional legal and financial advice and no liability can be accepted for any kind of loss or damage.