IMI (municipal property tax)
Annual municipal property tax, using your municipality's rate.
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Rules and sources used
Version: imi-pt-2026-v1 · In force since 01/01/2026
Table validated by NOZ on 15/10/2026.
Legal basis: CIMI, art. 112.º, n.º 1 (rústicos 0,8 %; urbanos 0,3 % a 0,45 %, Lei n.º 7-A/2016), art. 112.º-A (dedução por dependentes, Lei n.º 56/2023) e art. 120.º, n.º 1 (prestações, Lei n.º 71/2018). A taxa de cada município não está incluída: tem de ser indicada.
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cimi/Pages/cimi112.aspx
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cimi/Pages/cimi112a.aspx
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cimi/Pages/cimi120.aspx
Source consulted on 13/10/2026
Indicative result, calculated with the rules and sources shown. It does not replace the assessment made by the Portuguese Tax Authority (AT) or personalised tax, legal or financial advice.
English translation of tax explanations pending professional review. The binding rules are those in the Portuguese legislation cited (in Portuguese).