# Inheritance and gifts

[Living in Portugal](/living-in-portugal/)

We set out the stamp duty on an inheritance or a gift, the exemptions that may apply, and the obligations that follow, with their dates.

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## In short

Portugal has no separate inheritance tax: inheritances and gifts of assets in Portugal bear 10% stamp duty. Spouses, qualifying unmarried partners, descendants and ascendants are exempt from the 10%, although a lifetime gift of Portuguese property also bears a separate 0.8% charge, even to an exempt relative. An exempt transfer can still need reporting to the tax authority.

What decides it:

- who receives, and their relationship to the person who died or gave;
- what the assets are, and where they are;
- whether it is an inheritance or a lifetime gift;
- whether an estate or an adviser abroad is involved.

## What you get

- The stamp duty on the inheritance or gift, and the exemptions that may apply to each person who receives.
- The obligations that follow, such as reporting to the tax authority, with their dates.
- Coordination with the estate's adviser abroad, so that both sides work from the same facts.
- A call with your adviser when your case needs it.

## How it works

1. [Send your request](#request). We reply within 2 working days with the price, a start date and your payment link.
2. After payment, you upload your documents in your portal, such as the documents of the inheritance or the gift and the list of assets.
3. Your advice reaches your portal, signed by your adviser, with the obligations and their dates. If it shows further work, we tell you its fee first.

## The dates that matter

An inheritance or a gift can need reporting on the stamp duty form, Modelo 1, by the end of the third month after the event, even where it is exempt.

## What is not included

- Court and notarial work, which is for a lawyer or notary.
- Succession law, such as who inherits and in what shares, which sits outside our tax advice.
- Advice on the tax of another country, which stays with the estate's adviser there.

## What clients say

- > I came in with two late Portuguese returns, an inherited apartment sale, and some embarrassment about having waited too long. Telmo was direct about the exposure, but never dramatic. The work felt founder-led in the practical sense: one person understood the facts, challenged the weak spots, and stayed accountable for the advice.

  Portuguese-South African dual national, Algarve
- > I had UK pension income, a US brokerage account, and a half-formed plan to sell our house in Portugal. The review did not start with products or filing packages. Telmo mapped the whole position, told us which risks were real, and just as usefully, which things we did not need to worry about yet.

  British retiree, Cascais

From clients we have advised. Names withheld at their request.

## Guides on this

- Guide

  [Portugal inheritance tax: stamp duty explained](/guides/portugal-inheritance-gift-tax-guide/)
- Guide

  [Property tax in Portugal: IMT, IMI and gains](/guides/portugal-real-estate-tax-guide/)
- Guide

  [Portugal capital gains tax 2026: residents and non-residents](/guides/capital-gains-tax-portugal/)

## Questions

### The estate is abroad. Can you help?

Coordination with the estate's adviser abroad is part of the project, so that the Portuguese side and the foreign side work from the same facts. Questions of foreign law stay with an adviser in that country, and we work from the facts they confirm.

### When is the right time to start?

Soon after the death, or before a gift is made, because the reporting deadline runs from the date of the event. If that date has already passed, the advice deals with it first.

## Related services

[Your situation Living in Portugal](/living-in-portugal/)

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[Your annual return](/services/annual-portugal-tax-return-expats/)

Service

[Annual Tax Support](/services/annual-tax-support/)

## Our team

Our advisers check, decide and sign the advice in this project. If you have a question first, write to [info@taxbordr.com](mailto:info@taxbordr.com) or message us on [WhatsApp](https://api.whatsapp.com/send?phone=351217009536).

[Send your request](#request)

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Source: https://taxbordr.com/services/inheritance-and-gifts/

General guidance only. Individual facts govern.