How much IMI (property tax) will I pay in Portugal?
| Before the deduction | €420.00 |
| IMI familiar (family deduction) | − €0.00 |
| Pay by 31 May | €210.00 |
| Pay by 30 November | €210.00 |
| Council rate used | 0.35 % |
How it was calculated
IMI (council tax) is the tax value × your council's rate, minus the family IMI deduction (€30 with 1 child, €70 with 2, €140 with 3 or more), if your council applies it and the property is your home.
Up to €100 you pay in May; from €100 to €500 in May and November; above €500 in May, August and November.
Example: your home has a tax value of €90,000, your council charges 0.3% and you live there with two children. IMI would be €270, but the IMI familiar deduction takes off €70, so you pay €200 a year. As that is between €100 and €500, you pay in two instalments: €100 by 31 May and €100 by 30 November.
Frequently asked questions
What is the IMI rate?
Between 0.3% and 0.45% of the tax value (valor patrimonial), depending on the municipality.
What is IMI familiar?
A deduction of €30, €70 or €140 for those with 1, 2, or 3 or more children, if the council applies it.
Who pays IMI when a home is sold?
Whoever owned the home on 31 December of the year the tax relates to. If you sold the home during 2026, the 2026 IMI, billed in 2027, is paid by the new owner.
Can I ask for my home's tax value to be lowered?
You can ask for a new valuation on the Portal das Finanças, using the Modelo 1 IMI form. As a rule, this is only possible 3 years after the last valuation. The request is free, but the new value can go up instead of down.
What is AIMI?
AIMI is the additional IMI. It applies when the total tax value of one person's homes and building land is above €600,000. The rate is 0.7% on the part above that amount, and it rises in the higher bands.