Inheritance tax in Portugal 2026

Portugal has no inheritance or gift tax. What exists instead is a flat 10% stamp duty on Portuguese assets — and transfers to your spouse, children or parents are exempt from even that.

At a glance

top rate: 10% stamp duty, flat
entry band: 0% for spouses, children, grandchildren and parents
tax year basis: Charged when the transfer happens
filing deadline: On the event
residency basis: Only assets located in Portugal are in scope
regime flag: Gifts of Portuguese property add 0.8% duty

Rates

Inheritances and gifts (2026)

Rate	Base	Applies to
0%	—	Spouses, descendants and ascendants
10%	Value transferred	Everyone else — stamp duty on assets located in Portugal
+0.8%	Property value	Extra duty on gifts of Portuguese real estate

Residency

Residency trigger

The duty is territorial: it looks at where the asset is, not where you or the heir live.

Non-resident treatment

The same rule for non-residents — Portuguese assets passing outside the close family carry the 10% duty; foreign assets are untouched.

Notes

Portugal also has no general wealth tax — though an annual additional property tax (AIMI) hits high-value Portuguese residential holdings above EUR 600,000 per person — a pairing that matters when you're planning where an estate will sit.
Assets located outside Portugal fall entirely outside the duty, whoever inherits them.
Because it is a stamp duty rather than an inheritance tax, the 10% is flat — there are no progressive bands or per-heir thresholds to plan around.

FAQ

Does Portugal have inheritance tax?

No. A flat 10% stamp duty applies instead, only on assets located in Portugal — and spouses, children and parents are fully exempt.

Do foreign heirs pay anything in Portugal?

Only if they inherit Portuguese assets and sit outside the exempt family circle — then the 10% duty applies. Assets abroad are out of scope entirely.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See inheritance tax in other countries

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