Copy the areas from the caderneta predial (property register). For an apartment, leave free land and footprint at 0. Your zone's Cl is looked up in the Portal das Finanças zoning map (0.35 to 3.5); Cq starts at 1.00 and moves with the article 43 elements (detached house, garage, pool, missing infrastructure).
| Base value (Vc, 2026): €570 + 25% | €712.50 |
| Weighted gross area (Aa + 0.30 × Ab) | 106 m² |
| Formula area (A), after Caj and free land | 105.4 m² |
| Coefficients applied | Cl 1 × Cq 1 × Cv 0.85 |
| Formula product (before rounding) | €63,832.88 |
| VPT (rounded up to the next €10) | €63,840 |
Above 100 m², area counts progressively less: the area adjustment coefficient (article 40-A) weighs the first 100 m² in full, then at 0.90, 0.85 and 0.80.
The VPT is always rounded up to the next ten euros (CIMI article 38).
Estimate for urban DWELLINGS (allocation coefficient 1.00), using the 2026 base value (Ministerial Order 471/2025/1: €570/m², i.e. €712.50/m² with the land share). Commerce, services, industry, building plots and rustic property follow their own rules, explained in the article. The official VPT is set by the tax authority's valuation; the one on your caderneta may differ if the valuation is old.
This calculator provides educational estimates and is not financial or tax advice. The official VPT is the one on the caderneta predial, set by the Tax Authority.
Taxable Property Value (VPT) Calculator by Calculadora Capital