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Isenção de IMT Jovem na compra de casa, sobe para 330,5 mil euros em 2026

A partir do próximo ano entram em vigor novas regras de tributação aplicáveis à compra de imóveis habitacionais. Uma das mudanças mais relevantes diz respeito à isenção parcial de IMT e Imposto do Selo, que passa a beneficiar um maior número de contribuintes.

Com a atualização dos escalões, um imóvel adquirido por 600 mil euros ficará isento de IMT e Imposto do Selo até ao montante de 330 539 euros.
Sobre a parcela remanescente — ou seja, entre 330 539 euros e o valor total da aquisição — aplica-se uma taxa de 8%.

Na prática, esta medida traduz-se numa redução significativa da carga fiscal na compra de habitação, especialmente em zonas urbanas onde os preços de mercado se mantêm elevados. Trata-se de um incentivo que procura ajustar a tributação ao contexto atual do sector imobiliário e aliviar o esforço financeiro das famílias no momento da aquisição.

A Costa Advogados acompanha de perto estas alterações e está disponível para esclarecer dúvidas e prestar apoio jurídico em processos de compra e venda, planeamento fiscal e transmissão de imóveis.

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