Calculator IMI Portugal 2026

Calculate the IMI (Municipal Tax on Properties - Portuguese municipal tax on real estate) for 2026. Annual rate between 0.3% and 0.45% on the Property Value Taxable (VPT, taxable value of the property).

Fixed Asset Information

Indicated in the rental book (catastrophic Portuguese register)
0.3% to 0.45% per unit of housing (up to 0.5% for vacant or abandoned properties)

Result IMI

VPT150 000,00 EUR
Municipal Share0.3%
Annual Membership Fee450,00 EUR
Monthly Reference Point37,50 EUR

Come utilizzare Calcolatore IMI Portogallo 2026

Insert property VAT of the immovable

Insert the Patrimonial Value of the Property (VPT, Catastrophic Value) from the property. The VPT is indicated on the land register and calculated by AT (Portuguese tax agency) based on specific formulas (surface, location, quality).

Select the municipal rate

Concise translations: Italian: I comuni fissano l'aliquota annua IMI entro i limiti di legge: 0,3% a 0,45% per immobili urbani abitativi. Puoi verificare l'aliquota del tuo comune sul Portal das Finanças. English: Municipalities set the annual IMI rate within legal limits: 0.3% to 0.45% for residential urban properties. Check your municipality's rate on the Portal das Finanças.

Suggerimenti

  • The VPT is updated periodically by AT. You can review and request a revision through the Portal das Finanças if you believe it is overvalued.
  • Communes like Lisbon and Porto tend to have higher IMI rates (near 0.3%) for housing. Inland municipalities may have lower rates.
  • Reduction for employees: €20 per each family nucleus employee, up to a maximum of €70.

Domande frequenti

What is IMI?

The Imposto Municipal sobre Imóveis (IMI) is an annual tax on the rateable value of Portuguese properties. It is charged to the owners registered as of December 31 of the previous year. It is paid in installments: up to €100 in one payment, from €100 to €500 in two installments, above €500 in three installments.

What are the IMI rates?

For residential urban buildings: 0.3% to 0.45% (municipalities may raise it to up to 0.5% if the property has been vacant/derelict for more than 2 years). For rustic properties: 0.8%. For properties held by entities in tax havens: 7.5%.

Is there an IMI exemption?

Yes. A 3-year exemption (extendable to 6) applies to a primary and permanent residence with a VPT up to €125,000 and taxable income up to €153,300. Properties with an A+ or A energy efficiency rating may also qualify for a reduction.

How is the VPT calculated?

The VPT is calculated with the formula: Vc × A × Ca × Cl × Cq × Cv. Where: Vc = base value (€615/m²), A = weighted area, Ca = use/allocation coefficient, Cl = location coefficient, Cq = quality and comfort, Cv = age (vetustez).