NIF and taxes for foreigners building in Portugal
You will need a Portuguese tax number before you buy, and owning property starts a 15-day clock. Here is what the tax authority says, and what to expect on the bill.
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Getting a NIF
The tax authority says non-residents can get a NIF without appointing a tax representative. You can apply in person at a tax office or Loja do Cidadão, by appointment, or online through e-balcão using a legal representative with a power of attorney. Bring a passport or ID, proof of your foreign address if needed, and certified translations of foreign-language papers.
The 15-day rule
Once you own property in Portugal, you must within 15 days appoint a tax representative or sign up for electronic notifications. EU and EEA citizens can choose. Do not miss this: official letters can carry deadlines.
VAT on the build
The standard rate is 23%. Decree-Law 97/2026 added a 6% rate for homes built for sale as a permanent home or for rental, within caps. People building their own permanent home get a partial refund instead, with limits and conditions. A holiday home does not fit that description, so ask your accountant.
Taxes when buying land
- IMT: 5% for rural land, 6.5% for other urban property, usually including plots.
- Stamp duty: 0.8%.
- Buyers based in a listed tax-haven jurisdiction: 10% IMT.
Common questions
Do I need a tax representative to get a NIF?
Not according to the tax authority. The rule starts once you create a tax relationship in Portugal, which includes owning property.
Is this tax advice?
No. It is a summary of the rules in November 2026. Check your own case with an accountant.