To guarantee that you have accurate information about the anticipated expenses involved in the process, we have outlined below the costs associated with the property purchase procedure.

The purchase of a company registered in a white-listed jurisdiction comes with a unique advantage: it is exempt from both the purchase tax and notary fees. The annual fee for the management company that oversees the accounts of this structure typically ranges between 2,000 and 3,000 euros, covering record-keeping, reporting and liaising with regulatory authorities.

Note that this applies to buying the shares of a company that already owns the property. Where a company buys a property directly, IMT is due: since 25 May 2026 a non-resident company pays a flat 7.5% on urban residential property, and a blacklisted-jurisdiction structure pays 10%.

Property owned within white-listed company structures will be subject to the AIMI (Additional Municipal Property Tax) at a flat rate of 0.4%, in addition to the IMI (Municipal Property Tax) as discussed in the of buying costs. AIMI is a special tax introduced in Portugal that applies to high-value real estate properties, and it is calculated based on the rateable value of the property or properties.

When selling a property in a company structure, the Capital Gains tax applicable is 25%, subject to exceptions that should be discussed with your tax expert. Capital Gains tax is a financial tax imposed on the profit made from the sale of assets, such as company shares or properties. In the context of selling a company structure, the profit earned from the sale is subject to this tax at a standard rate of 25%. However, there might be certain exceptions or specific conditions under which different tax rates or exemptions could apply.