Add up the VPT (taxable value) of all residential urban buildings and building land you hold on 1 January. The calculator subtracts the deduction and applies the marginal rates. Mainland Portugal, individuals, 2026 values.
| Deduction | −€600,000 |
| Taxable value (above the deduction) | €900,000 |
| €400,000 × 0.7% | €2,800.00 |
| €500,000 × 1% | €5,000.00 |
| Effective rate on total VPT | 0.52% |
| = AIMI due per year | €7,800.00 |
Educational estimate, not tax or financial advice. It computes the AIMI of an individual in mainland Portugal; it does not include legal entities (0.4%), the 7.5% rate on property held by entities in tax havens, the exclusions (vacant or ruined buildings) or the deduction of AIMI against the IRS on rental income. Confirm the figures before paying.
AIMI Calculator (Portuguese Additional Property Tax) by Calculadora Capital