Buying property at auction in Portugal as a foreigner

Can a foreigner buy at a Portuguese auction?

Yes. Neither the tax procedure code that governs tax authority auctions nor the civil procedure rules behind court auctions set a nationality or residence requirement for bidders. What they require is identification through the Portuguese tax system and the ability to pay quickly.

There are a few exclusions. In tax authority sales, the law bars non-resident entities subject to a clearly more favourable tax regime, and entities whose legal regime does not allow their beneficial owners to be identified (CPPT article 256(1)(b)).

The three kinds of sale you will meet

The first two are forced sales with fixed legal rules. Bank-owned property is sold like any ordinary property, by deed. The hub page Where to find property auctions in Portugal covers every source.

Step 1: get a Portuguese tax number (NIF)

The número de identificação fiscal (NIF) is the nine-digit number that identifies you to the tax authority. Nothing in this process works without it: platform registration, payment slips, taxes and registration all use it.

According to the tax authority's leaflet for non-resident foreign citizens, you can apply:

• Online, through the e-balcão service on the Portal das Finanças, via a legal representative holding a power of attorney. A power of attorney given to a lawyer or solicitor does not need a certified signature.
• In person, by appointment, at any tax office (Serviço de Finanças) or Citizen Shop (Loja do Cidadão), with your passport or equivalent ID and a document showing your address abroad.

Documents in a foreign language must come with a certified translation.

Step 2: tax representative or electronic notifications

You do not need a tax representative (representante fiscal) to obtain a NIF. The obligation appears later. The same leaflet explains that once you establish a "tax relationship" with Portugal, and owning property here is one, you have 15 days to either:

• appoint a tax representative resident in Portugal, or
• sign up to electronic notifications (the Portal das Finanças notification system, or the ViaCTT electronic mailbox).

For residents of an EU country, Norway, Iceland or Liechtenstein, both are optional.

A tax representative receives your tax correspondence and, as a rule, is not responsible for paying your taxes.

Step 3: get access to the platforms

Tax authority auctions

Tax authority sales run in the Sistema Integrado de Vendas, in the reserved area of the Portal das Finanças. You log in with your NIF and Portal password to search sales and submit bids. Ask the tax authority, when you get your NIF, how the Portal password reaches an address abroad, and allow time for it.

The sale follows a fixed sequence: a 15-day electronic auction (leilão eletrónico) starting at 70% of the reference value; if there are no bids, sealed bids (carta fechada) from 50%; then a new electronic auction (CPPT article 248). There is no bidding deposit. The full walk-through is in How to buy a house at a tax authority auction.

e-Leilões (court and insolvency sales)

Registration on e-Leilões is harder for non-residents. Under article 3 of the platform rules, a user must be a natural person with a Portuguese NIF, and the registration form asks for:

• name and Portuguese NIF;
• an address (domicílio) in Portugal;
• phone and e-mail;
• the IBAN of a bank account in Portugal;
• marital status and, if married, the spouse's name, NIF and matrimonial property regime.

You authenticate with a Portuguese Citizen Card or the Chave Móvel Digital (the state's digital key). The alternative is a paper form with your signature certified in person by a solicitor, lawyer or notary; the account is activated within five days of receipt (FAQ, questions 2 and 3).

Two more things to know:

• Access from abroad is restricted. The Portuguese notice on the European e-Justice Portal states that, because of cyberattacks, access to e-Leilões from outside Portugal is limited, and tells affected users to send their IP address to the platform's support.
• Companies cannot register directly. Legal persons bid through a registered user who declares that they represent them (rules, article 3).

Bidding through a representative

A registered user may bid on behalf of another person or company by declaring the representation and uploading a scan of the document that grants the powers, such as a notarised power of attorney. The enforcement agent will later ask for the original or a certified copy (FAQ, questions 28 and 29). A lawyer acting for a client must hold special powers to submit bids (question 31).

The representative carries real risk: if the powers are not proven, the representative is personally liable for the bid, including for failure to pay the price (rules, article 7). Expect a professional to ask for a clear, specific power of attorney and proof of funds.

Step 4: have the money ready in time

The deadlines do not bend for international transfers.

• Tax authority sales: the full price within 15 days of the award decision (CPPT article 256(1)(e)).
• Court sales: the price within 15 days of notification, deposited at a bank to the order of the enforcement agent (CPC article 824(2)).

Bids cannot be withdrawn. A bidder who does not pay may face attachment of assets in a court sale (CPC article 825) and a two-year ban from tax sales (CPPT article 256(4)).

Practical points to settle before bidding:

• Where will the money be on the day of the award? Funds already in a Portuguese account avoid transfer delays and currency conversion at the last minute.
• How will you pay? The notification gives the payment details. Ask the enforcement agent or the tax office in advance which payment methods are accepted from abroad.
• What will your bank ask for? Banks apply anti-money-laundering checks to large transfers and may ask for documents on the source of funds.
• Are you relying on a loan? Read Mortgages for auction properties first; 15 days is rarely enough to arrange one from scratch.

Step 5: know the taxes for non-residents

IMT

IMT is the tax on property purchases. In judicial and administrative sales it is charged on the price paid (IMT Code, article 12(4), rule 16).

Since Decree-Law 97/2026 of 20 May 2026, article 17(10) of the IMT Code sets a flat rate of 7.5% for the purchase of an urban building or unit intended exclusively for housing when the buyer is a non-resident, with no exemption or reduction. The rule does not apply when the buyer:

• has been considered tax resident in Portugal under article 16 of the personal income tax code;
• becomes tax resident in Portugal within two years of the purchase; or
• lets the property for housing within six months, at a rent within the legal limits, for at least 36 months during the first five years.

In the last two cases the buyer pays 7.5% first and may then ask the tax authority, within six months, to refund the difference (article 17(11) and (12)).

Two older rules also matter: a 10% rate, with no exemptions, for buyers domiciled in a listed low-tax jurisdiction or entities controlled from one (article 17(4)), which does not apply to natural persons (article 17(7)); and 6.5% for other urban property and 5% for rural land (article 17(1)).

Stamp duty, registration and yearly taxes

• Stamp duty (Imposto do Selo): 0.8% of the value (General Table, item 1.1).
• Land registration fees: set by the registry; check current amounts with the IRN.
• e-Leilões charges bidders nothing for using the platform (FAQ, question 11).

The auction cost calculator estimates the total, and Costs of buying at auction explains each item.

Language: everything official is in Portuguese

Listings, sale notices (editais), notifications, the transfer title (título de transmissão) and the registry are in Portuguese. The platforms have no English version of the legal documents.

Leiloeiro publishes English summaries of each listing to help you screen properties. They are summaries: the official Portuguese notice is the text that counts. Before bidding, have the notice and the land registry certificate (certidão permanente) read by someone who can explain them to you.

Key words you will see: valor base (base value), valor mínimo (minimum accepted bid), ónus (liens), fiel depositário (custodian), quota-parte (a share, not the whole property). The glossary explains each one.

What tends to surprise foreign buyers

• No warranty. Property is sold as it stands. e-Leilões states that goods carry no warranty and may lack a use licence. See How to visit a seized property.
• The property may be occupied. Handover is requested in the same case and can take time. See Occupied property.
• Not every charge disappears. Mortgages and seizures lapse, but an earlier-registered usufruct stays. See Liens and charges.
• You may be buying only a share. Some listings are for 1/2 or 1/4 of a property. See Buying a share of a property.
• The highest bid can still lose. The debtor's close family can redeem the property and holders of pre-emption rights can step in. See I won the auction.
• No deed. There is no notary appointment; ownership passes with the transfer title after price and taxes are paid.

Checklist before your first bid

To start looking, browse all auctions, tax authority auctions, e-Leilões or bank-owned properties.