If you own, or are thinking of buying, property in Portugal, you need to be aware of all the tax implications and what your tax liabilities are. These vary, depending on where you are tax resident and what you intend to do with the property: holiday home, to rent out, an investment to be sold on, or as a future main home.

There will be transfer tax, known as IMT, to be paid by you on purchasing a property. The rate payable depends on ........