Portugal Annual Municipal Property Tax (IMI & AIMI) Calculator
Calculate your annual Municipal Property Tax (Imposto Municipal sobre Imoveis - IMI) in Portugal under the CIMI code: apply statutory 0.30% to 0.45% urban rates on Tax Asset Value (VPT), calculate IMI Familiar child discounts, and check liability for the AIMI Wealth Surcharge (Adicional ao IMI) on real estate portfolios exceeding €600,000.
Annual Property Tax Breakdown
Base Municipal IMI Tax: €0.00
Family IMI Rebate (IMI Familiar): €0.00
Final Annual IMI Tax Payable: €0.00 / year
Additional IMI Wealth Surcharge (AIMI > €600k): €0.00 (Exempt)
Installment Schedule: Single payment in May
Portuguese IMI & AIMI Legal Code (CIMI)
Administered by Autoridade Tributaria e Aduaneira (AT):
- Urban Property Rate (0.30% - 0.45%): IMI is levied annually on the official Tax Registration Value (VPT) determined by the Tax Authority. Most large Portuguese municipalities (such as Lisbon, Porto, and Oeiras) maintain the statutory minimum rate of 0.30%.
- Family IMI Discount (IMI Familiar): Municipalities can grant fixed deductions for primary residences: €30 for 1 child, €70 for 2 children, and €140 for 3 or more dependent children.
- AIMI (Adicional ao IMI - Wealth Surcharge): Applies to individual property portfolios exceeding €600,000 (€1,200,000 for married couples filing jointly). Tax rates: 0.7% on the value between €600k and €1M; 1.0% between €1M and €2M; and 1.5% on excess above €2M.
- Installments: IMI up to €100 is paid in a single payment in May; between €100 and €500 in 2 installments (May and November); and above €500 in 3 installments (May, August, and November).
📊 Matriz de Reparticao Legal e Comparativa
| Rubrica / Componente Estatutario | Valor Calculado |
|---|---|
| Resultado Principal / Total Estatutario | 0,00 € |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.