IMI rate by municipality

Where in Portugal IMI is higher

Each municipality is shaded by its 2025 rate. Every rate is on its district's page, below.

Where homes cost more in Portugal

Median sale price per m², latest quarter, by municipality.

Where purchasing power is higher

Purchasing power per capita by municipality (Portugal = 100), latest study.

The 10 highest rates in 2025

199 of 308 municipalities charge the legal minimum of 0,3 %. These charge more:

1. Cartaxo 0,45 %
2. Nazaré 0,45 %
3. Oeiras 0,45 %
4. Vila Real de Santo António 0,45 %
5. Mafra 0,425 %
6. Nordeste 0,425 %
7. Vila Franca do Campo 0,425 %
8. Alandroal 0,42 %
9. Fornos de Algodres 0,41 %
10. São Brás de Alportel 0,41 %

IMI rates by district

Pick a district: its page lists every municipality with the rate, the price per m² and purchasing power.

• Angra do Heroísmo 5 municipalities · 0,3 %
• Aveiro 19 municipalities · 0,3 %–0,4 %
• Beja 14 municipalities · 0,3 %
• Braga 14 municipalities · 0,3 %–0,35 %
• Bragança 12 municipalities · 0,3 %–0,38 %
• Castelo Branco 11 municipalities · 0,3 %–0,38 %
• Coimbra 17 municipalities · 0,3 %–0,4 %
• Faro 16 municipalities · 0,3 %–0,45 %
• Funchal 11 municipalities · 0,3 %
• Guarda 14 municipalities · 0,3 %–0,41 %
• Horta 7 municipalities · 0,3 %
• Leiria 16 municipalities · 0,3 %–0,45 %
• Lisboa 16 municipalities · 0,3 %–0,45 %
• Ponta Delgada 7 municipalities · 0,3 %–0,425 %
• Portalegre 15 municipalities · 0,3 %–0,35 %
• Porto 18 municipalities · 0,3 %–0,39 %
• Santarém 21 municipalities · 0,3 %–0,45 %
• Setúbal 13 municipalities · 0,3 %–0,37 %
• Viana do Castelo 10 municipalities · 0,3 %–0,39 %
• Vila Real 14 municipalities · 0,3 %–0,4 %
• Viseu 24 municipalities · 0,3 %–0,4 %
• Évora 14 municipalities · 0,3 %–0,42 %

What the municipality decides and what the law decides

The rate on urban property is set by the municipality itself, but not freely: the law fixes the range from 0,3 % to 0,45 % (CIMI, article 112.º, n.º 1). For rural property there is no choice at all — the rate of 0,8 % is written into the same paragraph.

The municipal assembly decides, and it decides for each year. It may also set the rate per freguesia instead of for the whole municipality — which is why 8 of the 308 have no single rate (article 112.º, n.º 5).

If the municipality does not report its decision to the Autoridade Tributária by 31 December, the minimum rate of 0,3 % applies (article 112.º, n.º 14). That is one reason why 199 of the 300 municipalities with a single rate sit exactly on the lower bound.

The rate on one particular property can still go up: tripled for property left vacant for more than a year and for ruins (n.º 3); in urban-pressure zones, by up to 100 % for short-term rental and up to 25 % for housing that is neither let nor the owner's own permanent home (n.º 19), and that increase rises to 50 % where the owner is a company (n.º 20); by up to 30 % for dilapidated buildings (n.º 8).

And it can go down: by up to 30 % in urban-regeneration or depopulation-relief areas (n.º 6), by up to 20 % for let urban property (n.º 7), by up to 50 % for buildings of public interest or cultural heritage (n.º 12).

When it is paid

The tax is for the previous year and is owed by whoever was on record as owner on 31 December of that year (article 113.º, n.º 1). The 2025 rate on this page is the bill that arrives in 2026.

It is paid in instalments, and how many depends on the amount (article 120.º, n.º 1): up to and including 100 €, one instalment in May; above 100 € and up to 500 €, two, in May and November; above 500 €, three, in May, August and November.

If the tax to be collected comes to less than 10 €, no assessment is issued at all (article 113.º, n.º 6).

Articles of the IMI Code on the Autoridade Tributária portal, checked on 2026-09-14:

• CIMI, artigo 112.º — Taxas
• CIMI, artigo 113.º — Competência e prazo da liquidação
• CIMI, artigo 120.º — Prazo de pagamento