Capital Gains Calculator 2026
Calculator for residents — acquisition from 1989
Verified for 2026 Source: CIRS art. 10, 43, 44, 50; Portaria n.º 3/2025
Scope: Portuguese tax resident, acquisition by purchase from 1989, single property. Cases involving inheritance, non-residents, pre-1989 or mixed use are routed to the explanatory article.
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Legal source
CIRS art. 10 (charge to tax), 43 (50% of gain), 44 (disposal value), 50 (reinvestment relief). Inflation coefficients: Portaria No. 3/2025. This calculator covers only Portuguese tax residents with acquisitions from 1989 onwards.