PTInheritance tax · 2026
🇵🇹 Portugal Inheritance Tax
Calculate your Portugal inheritance tax for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.
Your details
€
€
2026Current
Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.
Net inheritance
€55,000.00
Effective rate0.0%
Marginal rate0%
Net inheritance €55,000.00Inheritance tax €0.00
Inheritance tax breakdown
€0.00BandRateIn bandTax
Exempt (Spouse / De facto partner / Descendant / Ascendant)0%€55,000.00€0.00
Estate value€55,000.00
Inheritance tax− €0.00
Net inheritance€55,000.00
Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.
Important notes
- Spouses, de facto partners (unidos de facto), descendants (children, grandchildren), and ascendants (parents, grandparents) are exempt from the 10% stamp duty on inheritances in Portugal.
- If the inheritance includes real estate, an additional 0.8% stamp duty applies to the property value for all beneficiaries, including exempt family members.
- Portugal abolished traditional inheritance tax in 2004. The remaining stamp duty (Imposto do Selo) is significantly lighter than most European inheritance taxes.
- The property stamp duty is based on the tax value (Valor Patrimonial Tributário, VPT) of the property as registered with the tax authorities, which may differ from market value.