IMI rate in Porto: 0,324 %
In 2025 the IMI rate in Porto is 0,324 % — number 92 from the top among 300 municipalities with a single rate. On a property with a VPT of 100 000 € that is 324,00 € a year.
Updated on
New developments in Porto: 33 projects, from 202 000 €
Building-works cases in Porto in the last 5 years: 2594
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 € | 324,00 € | 24,00 € | in two instalments — May and November |
| 150 000 € | 486,00 € | 36,00 € | in two instalments — May and November |
| 250 000 € | 810,00 € | 60,00 € | in three instalments — May, August and November |
In our 2025 table, of the 300 municipalities with a single rate, 208 are below Porto and 91 above. The lowest rate in the country is 0,3 %, chosen by 199 municipalities; the highest is 0,45 %.
Porto and the nearest municipalities
Porto: 273 476 residents (INE, 2025); new homes licensed in 2025: 1 904.
The 5 municipalities whose centre is closest to the centre of Porto, side by side:
| Municipality | Distance | IMI 2025 | €/m² (sales) | New homes per 1,000 residents |
|---|---|---|---|---|
| Porto | 0,324 % | 3 510 € | 6.96 | |
| Vila Nova de Gaia | 2 km | 0,36 % | 2 583 € | 9.24 |
| Gondomar | 6 km | — | 2 227 € | 3.25 |
| Matosinhos | 7 km | 0,37 % | 3 058 € | 3.19 |
| Maia | 9 km | 0,345 % | 2 462 € | 7.84 |
| Valongo | 10 km | 0,34 % | 2 204 € | 0.80 |
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. “—”: no figure for this period.
How the rate changed
Porto has not touched the rate since 2023: 0,324 % for 3 years running.
| Year | Urban rate |
|---|---|
| 2023 | 0,324 % |
| 2024 | 0,324 % |
| 2025 | 0,324 % |
Median price per m² in Porto
In Porto the median sale value of family dwellings was 3 510 € per m². It is a 12-month median; the last quarter counted is Q1 2026.
- New housing only: 3 904 € per m².
- Existing housing only: 3 292 € per m².
- Flats only: 3 659 € 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 Porto
Purchasing power per capita in Porto is 147.63, 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 Porto district:
- Amarante 0,3 %
- Baião 0,3 %
- Felgueiras 0,3 %
- Gondomar No single rate
- Lousada 0,3 %
- Maia 0,345 %
- Marco de Canaveses 0,3 %
- Matosinhos 0,37 %
- Paços de Ferreira 0,3 %
- Paredes 0,3 %
- Penafiel 0,3 %
- Póvoa de Varzim 0,3 %
- Santo Tirso 0,3 %
- Trofa 0,39 %
- Valongo 0,34 %
- Vila do Conde 0,3 %
- Vila Nova de Gaia 0,36 %
Common questions
- What is the IMI rate in Porto in 2025?
- 0,324 % for urban property.
- How much IMI is paid in Porto on a VPT of 100 000 €?
- 324,00 € a year.
- What IMI rate do the municipalities nearest to Porto charge?
- Vila Nova de Gaia 0,36 %, Matosinhos 0,37 %, Maia 0,345 %, Valongo 0,34 %.
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