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AIMI Calculator (Portuguese Additional Property Tax)

How much AIMI do you pay each year? This calculator estimates Portugal’s additional municipal property tax (AIMI) from the total VPT of your residential urban buildings and building land. Enter the total value and whether you are an individual or a couple under joint taxation: see the AIMI due, the deduction, the brackets and the effective rate.

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.

AIMI due per year
€7,800.00

How the AIMI is reached

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 VPT0.52%
= 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.

Video: how to use the calculator

What AIMI is and who pays it

AIMI is a kind of "property wealth tax": an annual tax on higher-value property holdings. It is paid by whoever holds, on 1 January, residential urban buildings and building land whose total VPT (taxable value) exceeds the deduction. It is additional to (and separate from) the normal IMI: you first pay each building’s IMI and, if your property holdings are large, you also pay AIMI on the excess.

How it is calculated

You add up the VPT of all residential urban buildings and building land. From that sum a deduction is subtracted: €600,000 per individual (or €1,200,000 if a couple opts for joint taxation). What remains is taxed in brackets, like the IRS: each portion pays its bracket’s rate. As a formula: AIMI = the sum of each bracket’s portion × its rate.

The rates and brackets in 2026

For an individual, above the €600,000 deduction: the part between €600,000 and €1,000,000 pays 0.7%; between €1,000,000 and €2,000,000 pays 1%; above €2,000,000 pays 1.5%. For a couple under joint taxation, every threshold doubles: a €1,200,000 deduction, then 0.7% up to €2,000,000, 1% up to €4,000,000 and 1.5% above that. The rates are fixed in the IMI Code and have remained stable.

Worked example

An individual whose properties add up to €1,500,000 of VPT: subtract the €600,000 deduction, leaving €900,000 taxable. The first €400,000 (from €600,000 to €1,000,000) pays 0.7% = €2,800; the remaining €500,000 (from €1,000,000 to €2,000,000) pays 1% = €5,000. Total AIMI = €7,800. If this were a couple opting for joint taxation, the deduction would rise to €1,200,000 and the €1,500,000 would fall in the first bracket only (0.7% on €300,000), giving just €2,100, which is why many couples opt for joint taxation.

Frequently asked questions

What is AIMI?
AIMI (Adicional ao Imposto Municipal sobre Imóveis) is an annual tax on higher-value property holdings, sometimes called a "property wealth tax". It is charged on the total VPT of residential urban buildings and building land, on the part that exceeds the €600,000 deduction per taxpayer.
Who has to pay AIMI?
Individuals (and undivided inheritances) whose total VPT of residential urban buildings and building land, on 1 January, exceeds €600,000. Below that there is no AIMI. Legal entities pay a flat 0.4% with no deduction (a case this calculator does not cover).
What is the AIMI rate?
For individuals it is progressive in brackets, above the €600,000 deduction: 0.7% up to €1,000,000, 1% between €1,000,000 and €2,000,000, and 1.5% above €2,000,000. Each part of the holdings pays its bracket’s rate; there is no single flat rate on the whole.
Is it worth a couple opting for joint AIMI taxation?
Almost always. Under joint taxation the deduction doubles to €1,200,000 (and so do all the bracket limits), so a couple with the same holdings pays far less than two separate taxpayers. The option is made with a dedicated declaration, within a window set by the tax authority.
What is the difference between IMI and AIMI?
IMI is the annual tax on each building (VPT × the municipality’s rate). AIMI is an add-on that only applies to property holdings above the deduction, at its own rates. Those with large property holdings pay both: each property’s IMI and then AIMI on the excess.
Does this calculator cover every AIMI case?
No. It computes the AIMI of an individual in mainland Portugal. It does not include legal entities (0.4%), the aggravated 7.5% rate on property held by entities in tax havens, the exclusions (buildings vacant for over a year or in ruins) or the deduction of AIMI against the IRS on rental income. Those cases are explained in the article.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-09