Portugal inheritance tax calculator (stamp duty 10%)
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)
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.
Real estate is valued at its VPT (Valor Patrimonial Tributário). Exempt heirs pay nothing, including on real estate: the stamp duty rate for purchases and lifetime gifts (verba 1.1) does not apply to inheritances.
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
- Non-resident heirs may also owe tax at home (UK, US, France): see our guide to inheritance tax in Portugal for non-residents