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IMI Calculator (Portuguese Property Tax)

How much IMI will you pay this year? This calculator estimates Portugal's annual municipal property tax (IMI) from your property's taxable value (VPT) and your municipality's rate, applying the family deduction where relevant. See the amount, how many instalments it is paid in and how it is reached.

IMI is your VPT (on the caderneta predial) × your municipality's rate. The urban rate ranges from 0.3% to 0.45% and is set each year by your municipality; rural buildings pay 0.8%. You can look up your concelho's rate on the Portal das Finanças (Consultar Taxas IMI/CA Por Município). 2026 limits and deductions.

Annual IMI
€525.00

How the IMI is reached

Gross IMI (VPT × rate)€525.00
= Annual IMI€525.00

Payment

Above €500: paid in 3 instalments: May, August and November.

Educational estimate, not financial advice. It computes a single property's IMI (VPT × rate, less the optional family deduction); it does not include the AIMI, the surcharge on vacant buildings or temporary exemptions. Confirm your municipality's rate.

Video: how to use the calculator

What IMI is and who pays it

The Imposto Municipal sobre Imóveis (IMI) is an annual tax on the ownership of property located in Portugal. It is owed by whoever owns the property on 31 December of the year the tax relates to, and the revenue goes to the municipality where the property sits. It applies to urban buildings (such as your home) and to rural buildings (land).

How the calculator works it out

IMI is simple: you multiply the property’s taxable value (VPT), the value the tax authority assigns to the building, shown on the caderneta predial, by the municipal rate. As a formula: IMI = VPT × rate. The urban rate is set each year by each municipality, between 0.3% and 0.45%; rural buildings pay a fixed 0.8%. Note that the VPT is not the purchase price or market value of the home: it is usually considerably lower.

The family deduction (IMI familiar)

Municipalities may grant a fixed deduction on the IMI of a permanent home, based on the number of dependents in the household: €30 (1 dependent), €70 (2) and €140 (3 or more). This is the "IMI familiar" of article 112-A of the IMI Code, and it is optional, so check whether your municipality applies it. You do not have to claim it: the tax authority checks the conditions automatically, from the property registers, the taxpayer register and the income returns filed. What counts is the household composition on the last day of the year BEFORE the one the tax relates to, and the property only counts as a permanent home if your tax address is registered there.

Where to check your municipality’s rate

The rate is the one variable the calculator cannot guess: each municipal assembly sets its own every year, within the legal range of 0.3% to 0.45% for urban buildings, and reports it to the tax authority. You can look up the rate in force in your concelho on the Portal das Finanças, under Serviços Online > Contribuintes > Consultar > Património > Consultar Taxas IMI/CA Por Município, choosing the district, the municipality and the year (the link is in the sources at the foot of this page). If you do not know it yet, the calculator starts at 0.35%, a mid-range value, to give you an order of magnitude.

When IMI is paid: deadlines and instalments

Article 120 of the IMI Code splits the payment by the amount on the assessment: up to €100 inclusive, it is paid in a single instalment in May; above €100 and up to €500 inclusive, in two instalments, in May and November; above €500, in three instalments, in May, August and November. Note that the limits are inclusive, so a bill of exactly €500 is paid in two instalments, not three. There is one detail almost nobody mentions and it costs money: failing to pay an instalment by its deadline makes all the remaining ones immediately due, so missing the May instalment does not postpone the rest of the year, it brings the whole bill forward. You can always choose to pay everything at once in the first instalment. Spouses not judicially separated in person and property, and de facto partners, get this instalment split on the whole tax assessed, even where the property is co-owned, provided it is their permanent home and their tax address is registered there.

What happens if you do not pay

Once the deadline on the payment document has passed, article 121 of the IMI Code applies late-payment interest (juros de mora) under article 44 of the General Tax Law, whether the assessment was issued on time, late, or as an additional assessment. That interest runs until the debt is paid, with one exception worth knowing: if you pay within 30 days of being served in a tax enforcement procedure, the interest is counted only up to the date that notice was issued. The rate is the one for debts to the State, set annually, and you can estimate the exact amount in our late-payment interest calculator, under the "Debt to the State" preset.

Worked example

A home with a VPT of €150,000, in a municipality with a 0.35% rate and no family deduction: IMI = 150,000 × 0.35% = €525. As it exceeds €500, it is paid in three instalments (May, August and November). If the household has 2 dependents and the municipality offers the IMI familiar, €70 is deducted, leaving €455, and, by dropping to €500 or less, it is then paid in two instalments (May and November).

Frequently asked questions

How is IMI calculated in 2026?
You multiply the property's taxable value (VPT), shown on the caderneta predial, by the municipal rate. For urban buildings the rate ranges from 0.3% to 0.45% (set each year by the municipality); rural buildings pay 0.8%. There may also be a deduction for dependents.
Where do I find my property’s VPT?
The taxable value (VPT) is on the property’s caderneta predial, which you can view on the Portal das Finanças. It is the tax value assigned by the tax authority: do not confuse it with the purchase price or market value, which are usually higher.
Where do I see my municipality’s IMI rate?
On the Portal das Finanças, under Serviços Online > Contribuintes > Consultar > Património > Consultar Taxas IMI/CA Por Município, choosing the district, the municipality and the year. Each municipal assembly sets its own rate every year, within the legal range of 0.3% to 0.45% for urban buildings, and reports it to the tax authority.
What is the IMI familiar and how much does it deduct?
It is a fixed deduction each municipality may grant on the IMI of a permanent home, by number of dependents: €30 (1), €70 (2) and €140 (3 or more). It is optional, it depends on the municipality adopting it, so check with your local council.
Do I have to apply for the IMI familiar?
No. Article 112-A of the IMI Code provides that the tax authority checks the conditions automatically, based on the property registers, the taxpayer register and the income returns filed. What counts is the household composition on the last day of the year before the tax year, and the property must be the one where your tax address is registered.
In how many instalments is IMI paid?
It depends on the amount: up to €100 inclusive, paid once in May; above €100 and up to €500 inclusive, in two instalments (May and November); above €500, in three instalments (May, August and November). The limits are inclusive, so a bill of exactly €500 is paid in two instalments. You can always choose to pay it all at once.
What happens if I miss an IMI instalment?
The remaining ones fall due immediately. Article 120 of the IMI Code provides that failing to pay an instalment by its deadline makes the outstanding ones immediately due, so missing May does not postpone the rest of the year. From then on late-payment interest is owed, under article 121 of the IMI Code and article 44 of the General Tax Law.
Does this calculator include the AIMI and exemptions?
No. It computes the base IMI of a single property (VPT × rate, less the family deduction). It does not include the Additional to IMI (AIMI) on high-value estates, the surcharge on vacant buildings or the temporary primary-home exemption: for those, use our IMI exemption calculator and our AIMI calculator, and read the article.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-08-11