Selling an inherited home: steps, taxes and things to watch
PARCERIA ER · Vender casa · atualizado em 2026-10-28
Selling an inherited home is simpler than it seems, as long as the steps are taken in the right order. This is the usual path.
1. Report the death to the Tax Authority (Finanças)
The cabeça de casal (estate administrator) must submit the declaration (Stamp Duty Form 1, Modelo 1 do Imposto do Selo) by the end of the 3rd month following the death, with the list of assets. It is mandatory even if the heirs are exempt from tax.
2. Stamp Duty (Imposto do Selo) on the inheritance
The rate is 10% of the tax value of the property. The spouse or de facto partner, children, grandchildren, parents and grandparents are exempt. Siblings, nephews and nieces and other heirs pay, and the tax can be paid in instalments.
3. Habilitação de herdeiros (declaration of heirs) and registration
The habilitação de herdeiros legally identifies who inherits. It can be done at the Balcão das Heranças (inheritance desk), at a registry office or with a notary. The property is then registered in the heirs' names. If everyone agrees, the declaration of heirs, registration and partilha (division of the estate) can all be done at once.
4. Selling before or after the partilha
- Before the partilha: the home can be sold by the estate, but the agreement and signature of all heirs are required.
- After the partilha: the heir to whom the home was allocated sells it alone.
5. Capital gains
To calculate the capital gain, the purchase value is the value used for Stamp Duty (as a rule, the tax value on the date of the inheritance), even when there was an exemption. If the home is sold before the partilha, each heir declares their share of the capital gain and of the commission.
As the tax value is usually well below the market value, the capital gain can be high. For sales between 2026 and 2029, inherited homes can also benefit from the new exemption for reinvestment in housing let at a moderate rent.
At PARCERIA ER we support heirs throughout the process, from the valuation to the deed, and help the whole family agree on the price. Request a
free valuation.
