How to sell property in Portugal as a foreign owner: documents, CPCV, costs, tax and getting the money out

In brief

Selling a Portuguese home as a non-resident means collecting the property documents (caderneta predial, registry certificate, energy certificate, and a use licence for buildings after 1951), signing a CPCV preliminary contract with a deposit that one source puts at 10-20%, and closing at the deed. By default the buyer pays the notary, IMT and stamp duty, while you pay the mortgage cancellation and the agent, but contracts can change that. The capital gains rules for non-residents conflict between sources, so confirm them before you sign. Checked on 7 November 2026 from search summaries only. This is general information, not tax or legal advice.

What a non-resident needs before listing

You need a Portuguese tax number (NIF). If your official tax address is outside the EU/EEA, one source says you must appoint a fiscal representative when you acquire a Portuguese asset, so check that yours is in place before you sell. The same person can usually sign for you if you grant a power of attorney, and one agency notes that Portuguese notaries may require a Portuguese bank account to release the proceeds. See first 30 days in Portugal for the tax number and bank steps, and foreign buyer tax numbers for how they work.

Documents to prepare

The government's list for the sale of property includes the following, according to a search summary of the gov.pt page:

• The caderneta predial, issued by the tax authority, which carries the property data and the tax value (VPT) used for IMI and IMT.
• The permanent registry certificate (certidão permanente do registo predial), available online at low cost.
• The energy certificate, valid for 10 years. Prices differ widely between sources, so request several quotes.
• The use licence (licença de utilização), needed for buildings built after 1951. Older buildings are exempt.
• The technical housing file (ficha técnica da habitação), applicable to licences issued after 30 March 2004.
• Your purchase deed, and the condominium paperwork if the property is in a building. Ask your administrator what they will certify (not confirmed by our sources).
• The mortgage details if there is a loan.

Fix gaps early. A missing use licence or a registry mismatch is a common reason a deed stalls.

Step by step, with timing

• Weeks 0-2: set the price, sign the agency agreement, order the certificates.
• Weeks 2-8: show the property, receive offers and sign the preliminary contract (CPCV).
• CPCV: it should state the deed date or a maximum period. Sources say the deposit (sinal) is commonly 10-20% of the price, and that a seller who defaults returns it double. Check the clauses on extensions and penalties. This part comes from consumer and forum pages, not from the text of the Civil Code.
• Mortgage: ask for the early repayment figure. The seller's mortgage is normal, but the CPCV should say that it is cancelled with the payment of the price and that your bank delivers the cancellation document (distrate) at the deed. Confirm the charge in the registry certificate before you sign, not after.
• Deed (escritura): the deed date is set in the CPCV. The practical gap between CPCV and deed is weeks to a few months (our estimate, not sourced).
• After the deed: the agent is paid, and the sale is declared in your tax return next year.

What it costs and who pays

By default, according to one guide, the buyer chooses the notary and pays the deed, the transfer tax (IMT) and the stamp duty, while the seller pays the cancellation of the mortgage (distrate) and the agent's commission, unless the contract says otherwise. Write down any different split.

Agent commission of 5% plus VAT is the figure quoted on forums, with the commission usually due when the deed is signed and not at the CPCV. The VAT rate is not confirmed in our results. Read the agency agreement for the rule on when the commission is earned, because an agent who has taken a deposit may keep part of it if the sale fails.

Capital gains: where the sources disagree

The gain on a Portuguese property is taxed even for non-residents. The rules differ between sources. One says that non-residents pay a flat 28% on the whole gain. Several 2026 sources say that since 1 January 2023 residents and non-residents get the same treatment, so only 50% of the gain is taxed. A third says the EU/EEA taxpayer can opt for the second route. We cannot settle this here: see capital gains tax on selling in Portugal, where the options are explained, and taxes when selling abroad by country. Ask a Portuguese accountant before you set the price.

Useful points from the summaries: the sale goes on Annex G of the IRS return even when an exemption applies, property bought before 1989 is exempt but still declared on Annex G1, and the deductible costs include the energy certificate, the agent's commission, maintenance works of the last 12 years, stamp duty, IMT and the deed and registry costs. A reinvestment relief for a former main home may be open to non-residents according to a 2025 ruling (one source). We did not find the filing deadline for the sale year, so check the tax portal calendar.

Getting the money out

The buyer pays at the deed by bank transfer or bank cheque. Plan for the proceeds to reach a Portuguese account first, and keep it open until the return is filed and any balance is paid.

The move abroad is a bank-compliance step. Banks will usually ask for the deed of sale, your purchase deed and proof of where the original money came from. If you hold a Russian, Belarusian, Kazakh or Ukrainian passport, or live in a sanctions-affected country, expect extra questions and possible delays or refusals for some destinations. We found no official text on this, so ask your bank before listing. The routes and checks are in bank checks for Russian citizens living in the EU and repatriating money after selling. If you let the property in the meantime, buy where you holiday and let it explains the income side, and property management for remote owners covers who handles the keys during the sale.

Common mistakes

• Signing the CPCV without checking that the mortgage is cancelled at the deed and that the registry shows no other charge.
• Underestimating the missing documents, such as a use licence for an older house.
• Assuming the non-resident tax rate without asking an accountant, because sources disagree.
• Not agreeing in writing who pays the IMT, the notary and the agent.
• Not filing the sale in the return next year, even when the gain is exempt.
• Selling through a company or trust and expecting no tax: the sale of the interest can trigger the same gains tax.
• Closing the Portuguese bank account before the return is filed.

Checklist with approximate timing

• Before listing: NIF, fiscal representative if needed, caderneta, registry certificate, energy certificate, use licence, ficha técnica.
• Weeks 0-2: price and agency agreement with the commission written down.
• Weeks 2-8: offers and the CPCV with the deposit and the deed date.
• Before the deed: mortgage payoff and distrate, tax adviser confirms the regime.
• Deed: payment, keys, receipts.
• Next year: the sale in Annex G of the IRS return; then close the account.

FAQ

Can I sell my Portuguese property from abroad? Yes, with a power of attorney and a Portuguese tax number, usually through a lawyer or solicitor. Check whether the notary wants a local bank account for the proceeds.

How much is the deposit in the CPCV? One site calls 10-20% common, and a seller who defaults returns it double. This is practice from consumer pages, so read your own contract and ask a lawyer.

Who pays IMT, the notary and the agent? By default the buyer pays the notary, the deed, IMT and stamp duty, and the seller pays the mortgage cancellation and the agent, but the contract can change this. Put the split in writing.

Do non-residents pay tax on the gain? Yes, but the rate and the share of the gain taxed differ between sources (28% flat or 50% of the gain). Confirm with an accountant and read our tax article.

Can I take the money out of Portugal? Usually yes through your bank, but compliance checks apply and some passports can face delays. Prepare the deeds and source-of-funds papers in advance.

This article is general information based on public guides and is not legal or tax advice. Check the current rules with a Portuguese lawyer or accountant before you sign.