Inheritance tax calculator
Calculate the Imposto do Selo (stamp duty) applicable to an inheritance in Portugal. Find out if you are exempt and estimate the tax amount.
Good news for close family
In Portugal, spouses, children, parents and grandparents are exempt from inheritance tax (Imposto do Selo). Only siblings, other relatives, and non-relatives pay the 10% rate.
Your relationship to the deceased
Value of inherited assets (your share)
Total inherited value
0 EUR
Imposto do Selo (stamp duty)
0 EUR
How it works
Imposto do Selo on inheritance is charged at 10% on the value of inherited assets. However, spouses, descendants (children, grandchildren) and ascendants (parents, grandparents) are fully exempt from this tax.
For real estate, an additional 0.8% stamp duty is always charged on the VPT (Valor Patrimonial Tributário), regardless of the heir's relationship.
Important notes
- The Imposto do Selo declaration must be submitted to Finanças within 3 months of the death
- The cabeça de casal (head of household of heirs) is responsible for the declaration
- Real estate is valued at the VPT (tax value), not the market value
- Life insurance payouts are generally not subject to Imposto do Selo on inheritance
- Debts of the deceased can be deducted from the inheritance value