IMT - Real Estate Transfer Tax (IMT) Table 2024
4. January, 2024
Mainland - Real estate transfer tax (IMT) - Urban buildings - Permanent residency
| Value (€) | Marginal rate to apply (%) | Deductable amount (€) |
| Up to € 101.917,00 | 0% | € 0 |
| + € 101.917,00 to € 139.412,00 | 2% | € 2.038,34 |
| + € 139.412,00 to € 190.086,00 | 5% | € 6.220,70 |
| + € 190.086,00 to € 316.772,00 | 7% | € 10.022,42 |
| + € 316.772,00 to € 633.453,00 | 8% | € 13.190,14 |
| + € 633.453,00 to € 1.102.920,00 | Flat rate 6 % | € 0 |
| + € 1.102.920,00 | Flat rate 7,5 % | € 0 |
Mainland - Real estate transfer tax (IMT) - Urban buildings - Second home/ Holiday home
| Property deed value (€) | Marginal rate to apply (%) | Deductable amount (€) |
| Up to € 101.917,00 | 1 % | € 0 |
| + € 101.917,00 to € 139.412,00 | 2 % | € 1.019,17 |
| + € 139.412,00 to € 190.086,00 | 5 % | € 5.201,53 |
| + € 190.086,00 to € 316.772,00 | 7 % | € 9.003,25 |
| + € 316.772,00 to € 607.528,00 | 8 % | € 12.170,97 |
| + € 607.528,00 to € 1.102.920,00 | Flat rate 6 % | € 0 |
| Above € 1.102.920,00 | Flat rate 7,5 % | € 0 |
This information has been compiled to the best of our knowledge and is continuously updated, nevertheless it cannot be regarded as a substitute for professional advice. We do not accept any responsibility for possible errors or omissions.