The essentials in 30 seconds
- Stamp duty (imposto do selo) is 10% of one month's rent, paid once, when the contract is reported to Finanças (the Tax Authority).
- Example: a rent of €1,000 generates €100 of stamp duty, a one-off cost per contract.
- The one who pays is the landlord (lessor), to the AT.
- The annual update by the coefficient is not subject to stamp duty; only an agreed increase or a new contract triggers new stamp duty.
Stamp duty is the tax obligation landlords forget most often, and one of the simplest. The essential rule: 10% of one month’s rent, paid once, when the contract is reported to Finanças (item 2 of the Tabela Geral do Imposto do Selo, the General Stamp Duty Table).
This guide explains how much it is, who pays, how it is settled and what happens when it goes unpaid.
How much is stamp duty? The 10-second calculation
The rate applies to one month’s rent, at 10%:
| Monthly rent | Stamp duty (10% × 1 month’s rent) |
|---|---|
| €600 | €60 |
| €800 | €80 |
| €1,000 | €100 |
| €1,500 | €150 |
It is a one-off cost per contract: it does not recur every year or on each automatic renewal.
When and how it is paid
- Report the contract to Finanças (Stamp Duty Form 2, "Modelo 2"), which is the same step as registering the lease with the AT;
- Based on that report, the AT settles the tax automatically and makes the payment document (DUC, Documento Único de Cobrança) available on the Finanças Portal;
- Pay within the deadline stated on the payment slip: the amount is small, but the fine for forgetting it is not.
Only once this cycle is closed does the contract become “live” in the eyes of the AT, a condition for issuing electronic rent receipts and for using the Special Eviction Procedure if something goes wrong (see the eviction timeline).
Who pays: the landlord
The burden of stamp duty falls on the lessor (the holder of the economic interest, under the Código do Imposto do Selo, the Stamp Duty Code). The parties may agree between themselves who bears the cost in practice, but as far as the AT is concerned the responsibility is the landlord’s, since they are the one who reports the contract and receives the assessment.
Rent increases: when stamp duty is (and is not) due again
- Annual update by the coefficient (the 2.24% for 2026): no stamp duty is payable. It is the normal legal update of the contract (how to apply the 2026 coefficient);
- Agreed increase (agreed between the parties, outside the coefficient): pays 10% stamp duty on the amount of the increase corresponding to one month;
- New contract (new tenant, new property): new stamp duty, on the new rent;
- Automatic renewal of the same contract: no new stamp duty.
What happens if you do not pay
If you have leases to regularise, an accountant for landlords in your region can help you report them to the AT.
Frequently Asked Questions
What is the stamp duty rate on rentals?
10% of one month's rent (item 2 of the General Stamp Duty Table), paid once per contract, following the report to the AT.
Who pays stamp duty: landlord or tenant?
The landlord (lessor) is responsible to the AT. Any private arrangement with the tenant does not change that tax responsibility.
Does the annual rent update attract stamp duty?
No. The update by the annual coefficient is not subject to stamp duty. Only agreed increases between the parties pay stamp duty on the increase (one month).
Does renewing the contract pay stamp duty again?
The automatic renewal of the same contract does not give rise to new tax. A new contract, with another tenant or a rent negotiated from scratch, does.
Do I pay the stamp duty before or after registering the contract?
After reporting it: it is the report (Form 2) that triggers the AT's automatic assessment and the payment document on the Finanças Portal.
