Retraite Dorée au Portugal - Real Estate Mediation, informs you about the Months for paying IMI and what fees apply to owners.

property tax rates
MUNICIPAL REAL ESTATE TAX
Real Estate

Rate (%)

Urban buildings

0.3 to 0.45

rustic buildings

0.8
Buildings owned by entities in tax havens (except individuals) or entities controlled or controlled, directly or indirectly, by an entity domiciled in a tax haven

7.5
IMI exemptions
Rustic buildings that correspond to forest areas covered by a forest intervention zone.
Rustic buildings intended for forestry exploration subject to a forestry management plan.
Buildings that constitute a relevant investment within the scope of the RFAI.
Urban buildings constructed, expanded, improved or acquired for consideration, intended for personal and permanent housing with a tax asset value of up to €125,000, owned by taxpayers whose total gross household income does not exceed €153,300.
Stores with history.
Buildings with low asset value for low-income taxpayers.
Buildings provided by housing and construction cooperatives or neighborhood associations to their members.
Urban buildings subject to urban rehabilitation, inserted in urban rehabilitation areas or built more than 30 years ago.
Land for housing construction when there has not yet been a final decision regarding the prior control procedure for construction works.
Buildings whose final decision on the prior control procedure for residential use has not yet been made.
Urban buildings or autonomous units acquired, rehabilitated or constructed for use in the Rental Support Program (PAA).
Buildings subject to a residential lease contract, signed before the Urban Lease Regime, in the case of tenants with an adjusted annual gross income (RABC) of less than five annual national minimum wages (RMNA) or aged 65 years or over or with a disability with a degree of incapacity equal to or greater than 60%.

IMI rate reductions
Urban buildings for own and permanent housing, with dependents.
Urban buildings intended for energy production.
Energy-efficient urban buildings.

Increased IMI rate
Buildings or autonomous units that have been vacant for more than a year and land for construction with suitability for housing use attributed by the municipal territorial planning plan, when located in areas of urban pressure.
Urban buildings that have been unoccupied for more than a year and buildings in ruins, when their state of conservation was not caused by a natural disaster or calamity.
Partially vacant urban buildings.
Municipalities can increase the IPTU rate applicable in the case of degraded properties whose state of conservation has not been caused by a natural disaster or calamity.
Municipalities may increase the IMI rate applicable in the case of buildings used for local accommodation or residential buildings not rented or not used for permanent, owned housing.
IPTU payment
Value equal to or less than €100 – in one installment, in the month of May.
Value between €100 and €500 inclusive – in two installments, in the months of May and November.
Value over €500 – in three installments, in the months of May, August and November.