Paying the Municipal Property Tax (IMI)

Anyone who has property in their name (houses, garages, shops, among others) has to pay Municipal Property Tax (IMI) every year.

The letter with the amount of IMI to pay and payment details is sent to taxpayers by 30 April each year, by post or via the electronic notification and summons system.

In some situations you can request exemption from paying IMI.

Service channels

Learn where you can carry out the service and what are the advantages of each channel

  • Online

    You need to authenticate yourself with your tax number and password, Digital Mobile Key or Citizen's Card.

    Depends on the value of the property.

    You can pay IMI via homebanking, ATM, MBWay, AT APP (Sit. Fiscal-Pagamentos).

  • At a tax office or CTT shop.

    Depends on the value of the property.

    You can pay by cash, card or crossed cheque dated the day of payment.
     

Who can pay the Municipal Property Tax (IMI)?

All people who have property in their name by 31 December of the year prior to payment.

When can you pay the Municipal Property Tax (IMI)?

The tax payment deadlines change depending on the amount to be paid:

  • Amount equal to or less than 100 euros - single instalment to be paid in May
  • Amount between 100 and 500 euros - two instalments, payable in May and November
  • More than 500 euros - three instalments, payable in May, August and November.

If you prefer, you can pay the full amount of the tax in one instalment. The letter sent with the amount to be paid in May also includes the amount and reference for paying the total in instalments.

If you miss the deadline for paying IMI, you may have to pay interest on late payment or even a fine, in accordance with article 116 of the General Regime of Tax Offences.

What are the documents and requirements to pay the Municipal Property Tax (IMI)?

To pay your IMI, you need the details on the letter sent by the Tax and Customs Authority (Finanças).

If you have lost the letter or don't have it with you, you can check the payment details on the Finance Portal.

To enter the Finance portal you need to authenticate yourself with one of the following means:

How to pay the Municipal Property Tax (IMI)?

You can pay your IMI through home banking or an ATM. You can also activate payment by direct debit on the Finance Portal.

If you prefer, you can go to a tax office or a CTT shop. You'll need to know the payment details on the letter that was sent or you can check the details on the Finance Portal.

At a tax office or CTT shop you can pay with cash, card or a crossed cheque dated with the day of payment.

How can i find out about exemptions from Municipal Property Tax (IMI)?

Those who own property can benefit from exemption from Municipal Property Tax (IMI). This exemption can be permanent or temporary.

The exemption depends on the household's income and the property's Tax Asset Value (VPT).

To be permanently exempt from IMI you must fulfil the following conditions:

  • Your household cannot have a gross annual income of more than 2.3 times the annual value of the Social Support Index (IAS). That is, 15,469.85 euros (480.43 euros x 14 months x 2.3) in 2023;
  • The house must be your permanent residence and the VPT must be less than or equal to 67,260.20 euros.

The exemption is granted automatically and annually by the tax office.

To request a temporary exemption, you need

  • Your new property does not have a VPT of more than 125,000 euros and is your tax residence
  • Your household's annual income does not exceed 153,000 euros.

The temporary exemption has a maximum duration of 3 years and cannot be requested by families who have debts to the State. Law no. 56/2023, of 6 October 2023, added the possibility of extending the exemption for a further 2 years, depending on the decision of each municipal assembly.

This exemption can only be requested twice in a lifetime by each taxpayer or household.

Online

To find out which of your properties are exempt from paying Municipal Property Tax (IMI), go to the "Exemptions" section in the "Properties" area of the Tax Office portal.

You can also see what type of exemption it is and how long the exemption will be in force.

You can log in to the Finance portal with:

  • NIF and password to access the portal
  • Citizen's Card
  • Digital Mobile Key (CMD)

In person

You can consult IMI exemptions at a tax office. You will need to present the following documents:

  • Citizen's Card or Identity Card and Taxpayer's Card (NIF).
  • Public Deed or Land Registry.