IMI rate in Borba: 0,35 %
In 2025 the IMI rate in Borba is 0,35 % — number 50 from the top among 300 municipalities with a single rate. On a property with a VPT of 100 000 € that is 350,00 € a year.
Updated on
What that is per year
IMI is charged on the VPT, the taxable value in the caderneta predial — almost always below the market price.
| VPT | IMI per year | More than in the cheapest municipality | How it is paid |
|---|---|---|---|
| 100 000 € | 350,00 € | 50,00 € | in two instalments — May and November |
| 150 000 € | 525,00 € | 75,00 € | in three instalments — May, August and November |
| 250 000 € | 875,00 € | 125,00 € | in three instalments — May, August and November |
In our 2025 table, of the 300 municipalities with a single rate, 233 are below Borba and 49 above. The lowest rate in the country is 0,3 %, chosen by 199 municipalities; the highest is 0,45 %.
Borba and the nearest municipalities
Borba: 6 542 residents (INE, 2025); new homes licensed in 2025: 3.
The 5 municipalities whose centre is closest to the centre of Borba, side by side:
| Municipality | Distance | IMI 2025 | €/m² (sales) | New homes per 1,000 residents |
|---|---|---|---|---|
| Borba | 0,35 % | 924 € | 0.46 | |
| Vila Viçosa | 6 km | 0,3 % | 838 € | 0.95 |
| Alandroal | 12 km | 0,42 % | 771 € | 0.60 |
| Estremoz | 13 km | 0,3 % | 843 € | 0.62 |
| Redondo | 19 km | 0,3 % | 920 € | 1.87 |
| Sousel | 26 km | 0,35 % | 668 € | 0.44 |
IMI: Tax Authority (AT), 2025. €/m²: INE, median of sales over the 12 months to Q1 2026. New homes: INE, dwellings licensed in new residential buildings in 2025, per 1,000 residents.
How the rate changed
The rate came down: 0,36 % in 2023, 0,35 % in 2025.
| Year | Urban rate |
|---|---|
| 2023 | 0,36 % |
| 2024 | 0,35 % |
| 2025 | 0,35 % |
Median price per m² in Borba
In Borba the median sale value of family dwellings was 924 € per m². It is a 12-month median; the last quarter counted is Q1 2026.
- Existing housing only: 907 € per m².
It is the price paid in sales recorded by the Tax Authority, not asking prices — and not a valuation of your home: half the sales were above it, half below.
Source: INE — Instituto Nacional de Estatística, «Estatísticas de preços da habitação ao nível local». INE data as of 2026-07-17. Licence CC BY 4.0.
Purchasing power in Borba
Purchasing power per capita in Borba is 75.84, on a scale where Portugal = 100 (2021).
100 is the national average; it is not income or salary but an INE index.
Source: INE — Municipal purchasing power study. Indicator 0008614. INE data updated on 2023-11-06. CC BY 4.0 licence.
The figures are INE's, under CC BY 4.0 — reuse them by crediting INE. The way we present them here may be copied with a link to this page. Better still, link to this page: that way the reader can check the number. Terms of use
In the same district
Rates in the other municipalities of Évora district:
- Alandroal 0,42 %
- Arraiolos 0,3 %
- Estremoz 0,3 %
- Évora 0,37 %
- Montemor-o-Novo 0,3 %
- Mora 0,3 %
- Mourão 0,325 %
- Portel 0,3 %
- Redondo 0,3 %
- Reguengos de Monsaraz 0,35 %
- Vendas Novas 0,33 %
- Viana do Alentejo 0,3 %
- Vila Viçosa 0,3 %
Common questions
- What is the IMI rate in Borba in 2025?
- 0,35 % for urban property.
- How much IMI is paid in Borba on a VPT of 100 000 €?
- 350,00 € a year.
- What IMI rate do the municipalities nearest to Borba charge?
- Vila Viçosa 0,3 %, Alandroal 0,42 %, Estremoz 0,3 %, Redondo 0,3 %, Sousel 0,35 %.
How IMI works
What the municipality decides and what the law decides
The law sets the urban rate between 0,3 % and 0,45 % and the rural rate at 0,8 % (CIMI, article 112.º). The municipal assembly picks the rate every year, for the whole municipality or per freguesia; if no decision reaches the Tax Authority by 31 December, the minimum applies.
The 2025 bill arrives between February and April 2026. Up to 100 € it is paid in May; up to 500 € in May and November; above that in May, August and November. Below 10 € nothing is charged.
Articles of the IMI Code on the Autoridade Tributária portal, checked on 2026-09-14:
Portal das Finanças, Consultar taxas de IMI — table checked line by line on 2026-09-12
What you pay on top of the price