Selling in Portugal as a non-resident: capital gains and the fiscal representative

Many owners of a Portuguese home live in the Netherlands, Belgium, Germany, the UK or elsewhere. Selling from abroad is entirely possible, but the tax side works differently from what you may know at home. This guide explains the concepts and the order of steps, and points you to the official sources — without figures, because rates and rules change and depend on your situation.

Updated 30 September 2026 · official sources at the bottom of the page

Are you a non-resident for Portuguese tax?

Portuguese tax law looks at where you actually live, not at your nationality or where the house is. If you do not live in Portugal and are not registered there as a tax resident, you are normally a non-resident (não residente). Your tax address at the Portuguese tax authority (Autoridade Tributária, AT) should show that. Check it on the Portal das Finanças: an old Portuguese address or an outdated status causes confusion later, when the sale has to be declared.

If you moved away from Portugal some time ago but never updated your tax address, fix that first. It affects which rules apply to you and where the tax authority sends its letters.

Your NIF and access to the Portal das Finanças

You cannot sell without a Portuguese tax number (NIF). If you bought the property you have one. What many owners abroad no longer have is access: the password for the Portal das Finanças was lost or never requested. Without access you cannot download the caderneta predial, see letters from the tax office, or file the tax return after the sale. Request new access in good time; the letter with the code is often sent by post.

Heirs who never had a NIF need to request one first. The tax authority explains how in its leaflet for non-resident foreign citizens.

The fiscal representative (representante fiscal)

A fiscal representative is a person or company resident in Portugal who represents you towards the tax authority and receives letters on your behalf. Whether you need one depends on where you live, according to article 19 of the General Tax Law:

• You live in another EU or EEA country (for example the Netherlands, Belgium, Germany or France): appointing a fiscal representative is in principle optional. Many owners still choose one, or arrange that tax notifications reach them electronically, so they do not miss deadlines.
• You live outside the EU and EEA (for example the UK, Switzerland or the United States): you generally must appoint a fiscal representative, unless you have signed up to receive tax notifications electronically under the conditions the tax authority sets.

The representative is registered with the tax authority against your NIF. Choose someone you trust — an accountant (contabilista certificado) or a lawyer is common — and agree clearly what they do and what they receive from you. The official rules change from time to time, so check the current wording on the tax authority's information site.

Capital gains: what mais-valias are

When you sell a property for more than you paid for it, the difference is a capital gain, in Portuguese mais-valia. It falls under category G of personal income tax (IRS) and is defined in article 10 of the IRS Code. Roughly, the calculation works with these building blocks:

• the sale value in the deed (or the tax value, if that is higher);
• the acquisition value: what you paid, updated with official correction coefficients for older purchases;
• documented improvement works carried out within the period the law allows;
• costs directly related to buying and selling, such as the energy certificate or an agent's commission, if you have the invoices.

Keep every invoice: renovation, new kitchen, pool, energy certificate, notary. Without documents, costs usually cannot be deducted. Whether and how much tax is due depends on your situation, on when and how you acquired the property (an inheritance is treated differently from a purchase), and on the law of the year of sale. Rules for non-residents have changed several times in recent years, so do not rely on older articles or on what a neighbour paid.

How and when the sale is declared

In Portugal, the gain on a property sale is normally declared in your annual IRS return (Modelo 3) for the year of the sale, with Annex G for capital gains. The return is filed in the following year, within the filing period the tax authority announces. As a non-resident you file it yourself on the Portal das Finanças, or through your representative or accountant.

Plan this before you sign, not afterwards. Put the deed, the old purchase deed and all invoices in one folder, and make sure someone has access to the Portal das Finanças next spring. The tax authority keeps a collection of frequently asked questions about mais-valias; scroll through it for the questions that fit your situation.

Other taxes around the sale

• IMT and stamp duty (Imposto do Selo) on the transfer are normally paid by the buyer before the deed.
• IMI, the annual property tax, is charged to whoever owns the property on the reference date of the tax year. Agree in the contract how the current year is settled.
• Your own country: the country where you live may also tax the gain, or take it into account. Tax treaties decide who may tax and how double taxation is avoided. Ask an adviser in your own country as well.

A practical order of steps

1. Check your NIF, your tax address and your access to the Portal das Finanças.
2. Decide whether you need or want a fiscal representative, and register them.
3. Collect the old purchase deed and all invoices for works and costs.
4. Ask a Portuguese tax adviser to estimate the effect of the sale before you accept an offer.
5. Sign the promissory contract and the deed (see the sale process step by step).
6. Declare the sale in the following year, in Portugal and, where required, in your own country.

The documents for the sale itself are listed in our guide documents you need to sell a home in Portugal. For an overview, see selling your house in Portugal; for an inheritance, read selling an inherited house abroad.

Official sources

• Portal das Finanças — Autoridade Tributária e Aduaneira
• Portal das Finanças — FAQ-categorie IRS: mais-valias
• Código do IRS — artigo 10.º (mais-valias)
• IRS Modelo 3 — Anexo G (form)
• Lei Geral Tributária — artigo 19.º (domicílio fiscal e representação)
• Portal das Finanças — NIF for non-resident foreign citizens (leaflet)

Consulted on 30 September 2026. Rules and forms change; when in doubt, always check the current page of the authority itself.

More guides on selling in Portugal

General information, not legal or tax advice. Rules depend on your situation and change over time; have your case checked by a notary, lawyer or tax adviser in Portugal (and in the country where you live).