Inheritance tax and inheritance law in Portugal (2026 guide)

Meação is not inheritance

The most common mistake is to confuse the meação with the inheritance. In a community property regime (comunhão de adquiridos, the default for marriages since 1967, or comunhão geral), half of the couple's common assets already belongs to the surviving spouse by right. Only the other half, plus the deceased's own separate assets, forms the estate to be divided.

Example (community of acquests): the couple owns 400,000 EUR of common assets and the deceased had 50,000 EUR of separate assets inherited before the marriage. Surviving spouse and 2 children.

• → Meação of the spouse: 200,000 EUR (half of the common assets), not inheritance
• → Estate: 200,000 EUR (other half) + 50,000 EUR (separate assets) = 250,000 EUR
• → Reserved portion (2/3): 166,666.67 EUR; per head that would be 55,555.56 EUR each, but the spouse receives at least 1/4 of the estate (62,500 EUR) and each child 52,083.33 EUR
• → Free portion (1/3): 83,333.33 EUR, disposable by will

Worked example: 300,000 EUR estate, spouse and 2 children

A person dies leaving a spouse and two children. The estate (the deceased's share only, after separating the meação) is worth 300,000 EUR.

• → Reserved portion (2/3): 200,000 EUR. Per head it would be 66,666.67 EUR each, but the spouse never receives less than 1/4 of the estate (75,000 EUR); the spouse takes 75,000 EUR and each child 62,500 EUR
• → Free portion (1/3): 100,000 EUR, which the deceased could leave by will to anyone, including one of the children or the spouse
• → Without a will: the whole 300,000 EUR is divided per head: 100,000 EUR each to the spouse and to each child

Shares by family situation (estate of 300,000 EUR)

Without a will, the entire estate (reserved and free portions together) goes to the legal heirs per head, with the spouse always taking at least 1/4 and, when inheriting with the parents, 2/3. Simulate your own case with the inheritance calculator.

What it is

The habilitação de herdeiros is the official act that identifies who the heirs of the deceased are. Without it, no bank will release the accounts, no property can be transferred and no partition can take place. It is the first mandatory step after registering the death and should be done as early as possible.

Phases of a judicial inventory

Before going to court, family mediation (public service of the Ministry of Justice, 50 EUR per party, 1 to 3 months) resolves many disputes and preserves relationships.

Which law governs your estate? (EU Regulation 650/2012)

Under the EU Succession Regulation (650/2012, "Brussels IV"), the default rule is that the law of the country of your habitual residence at death governs your entire estate - including Portuguese property. This means an expat living in Portugal is, by default, subject to Portuguese forced heirship rules.

However, the Regulation lets you choose the law of your nationality in your will. A British, American or German national resident in Portugal can state in a will that the law of their nationality applies, escaping Portuguese forced heirship. This choice must be explicit and is the single most important estate planning step for expats in Portugal.

• → No choice made: Portuguese law applies to residents (forced heirship for spouse, children, parents)
• → Choice of national law in a will: your national rules apply, even to Portuguese assets
• → The Regulation binds all EU states except Ireland and Denmark; it still applies to property located in Portugal owned by third-country nationals resident there

Inheritance tax in Portugal: what non-residents pay

Portugal abolished inheritance tax in 2004. What exists today is stamp duty (Imposto do Selo) on gratuitous transfers:

• → Exempt (0%): spouse or civil partner, children, grandchildren, parents and grandparents - the exemption also covers Portuguese real estate (art. 6 of the Stamp Duty Code)
• → 10% on all assets, property included: all other heirs (siblings, nephews, unrelated persons). The 0.8% rate (item 1.1 of the stamp duty table) applies only to lifetime gifts and purchases, not to inheritances
• → Only assets located in Portugal are taxed - foreign heirs may still owe tax in their own country on the same inheritance. UK, US and French cases are covered in detail in our inheritance tax in Portugal for non-residents guide
• → The stamp duty return (Modelo 1) must be filed with the Portuguese tax office by the end of the 3rd month after the death

Inheriting Portuguese assets from abroad: step by step

• 1. Get a Portuguese tax number (NIF) - every heir needs one; it can be obtained through a fiscal representative or at a Portuguese consulate
• 2. Obtain the death certificate - if the death occurred abroad, it must be transcribed into the Portuguese civil registry (via the consulate)
• 3. Deed of qualification of heirs (habilitacao de herdeiros) - the notarial act naming the heirs; from 150 EUR at the civil registry (Balcao das Herancas), 375 EUR with property registration
• 4. File the stamp duty return (Modelo 1) - within 3 months of death, listing all Portuguese assets
• 5. Register and divide - property registration, bank account release and the partition deed (partilha) among heirs
• Remote option: nearly every step can be done through a power of attorney granted to a Portuguese lawyer or a trusted person, signed at a Portuguese consulate or apostilled

Portuguese legal terms translated

How does inheritance work in Portugal?

Portugal applies forced heirship: the spouse, descendants and ascendants are entitled to a reserved share (legitima) that a will cannot override - usually two thirds of the estate when there is a spouse and children.

Is there inheritance tax in Portugal?

There is no inheritance tax as such. Spouses or civil partners, children, grandchildren, parents and grandparents are fully exempt from the 10% stamp duty, including on real estate (art. 6 of the Stamp Duty Code). Other heirs pay 10% stamp duty on the value of the assets (item 1.2 of the stamp duty table). The 0.8% rate (item 1.1) applies only to lifetime gifts and purchases, not to inheritances.

Can foreigners inherit property in Portugal?

Yes. Foreign heirs need a Portuguese tax number (NIF), the deed of qualification of heirs (habilitacao de herdeiros, from 150 EUR) and must file the stamp duty return within 3 months of the death. Most steps can be done remotely through a power of attorney.

Which law applies to an expat's estate in Portugal?

Under EU Regulation 650/2012, the law of the deceased's habitual residence applies by default, but you can choose the law of your nationality in your will - an important planning step for expats living in Portugal.

What is the deadline to deal with an inheritance in Portugal?

The death must be declared to the tax office (Modelo 1 of the stamp duty) by the end of the third month after the death. There is no fixed deadline for the partition itself, but the right to accept or renounce the inheritance lapses after 10 years (article 2059 of the Civil Code).

What is the legítima in Portuguese inheritance law?

The legítima is the part of the estate that the law reserves for the forced heirs (spouse, descendants and ascendants) and that a will cannot take away: two thirds when there is a spouse and children, one half when there is only a spouse or only one child, one half for parents and one third for grandparents inheriting alone.

How much does the spouse inherit in Portugal?

Without a will, the spouse shares the estate per head with the children but never receives less than one quarter of it (article 2139 of the Civil Code); with the deceased's parents, the spouse takes two thirds. On top of that, in a community property regime, half of the couple's common assets (meação) already belongs to the surviving spouse and is not part of the inheritance.

Can I sell an inherited house before the partition?

Only with the agreement of all the heirs. The deed of heirs (habilitação de herdeiros) must be done first and the property registered in the name of the undivided estate; the estate can then sell if every heir signs, or the heirs can complete the partition and sell individually.

Where to check this information

• → Civil Code, Book V (Successions), articles 2024 to 2334 - Diário da República
• → Balcão das Heranças: fees and procedure - Justiça.gov.pt
• → Law 117/2019 (judicial inventory in the courts)
• → Stamp Duty Code (Imposto do Selo) - Portal das Finanças
• → Regulation (EU) No 650/2012 on successions - EUR-Lex