IMI, the annual municipal property tax, is a percentage of the property's tax value (VPT). The law sets the range — 0.3% to 0.45% for urban property and 0.8% for rustic land (CIMI art. 112.º) — and each municipality's assembly picks its rate every year, sometimes by parish. Portal das Finanças notes that, in the specific circumstances of n.º 18 of that article, the rate can go up to 0.5%.
The tables below reproduce the rates published in the official Portal das Finanças rate lookup for tax year 2025, which is the IMI billed in 2026. We accessed them on 2026-10-11. At that date, the 2026 table (billed in 2027) was not yet published for these districts, because municipalities communicate the rate to AT by the end of the year. The rustic rate is 0.8% in every municipality listed.
District of Lisboa
| Code | Municipality | Urban rate (2025) |
|---|---|---|
| 1101 | Alenquer | 0.360% |
| 1115 | Amadora | 0.300% |
| 1102 | Arruda dos Vinhos | 0.360% |
| 1103 | Azambuja | 0.350% |
| 1104 | Cadaval | 0.350% |
| 1105 | Cascais | 0.350% |
| 1106 | Lisboa | 0.300% |
| 1107 | Loures | 0.361% |
| 1108 | Lourinhã | 0.350% |
| 1109 | Mafra | 0.425% |
| 1116 | Odivelas | 0.330% |
| 1110 | Oeiras | 0.450% |
| 1111 | Sintra | 0.300% |
| 1112 | Sobral de Monte Agraço | 0.300% |
| 1113 | Torres Vedras | 0.350% |
| 1114 | Vila Franca de Xira | 0.300% |
District of Porto
| Code | Municipality | Urban rate (2025) |
|---|---|---|
| 1301 | Amarante | 0.300% |
| 1302 | Baião | 0.300% |
| 1303 | Felgueiras | 0.300% |
| 1305 | Lousada | 0.300% |
| 1306 | Maia | 0.345% |
| 1307 | Marco de Canaveses | 0.300% |
| 1308 | Matosinhos | 0.370% |
| 1309 | Paços de Ferreira | 0.300% |
| 1310 | Paredes | 0.300% |
| 1311 | Penafiel | 0.300% |
| 1312 | Porto | 0.324% |
| 1313 | Póvoa de Varzim | 0.300% |
| 1314 | Santo Tirso | 0.300% |
| 1318 | Trofa | 0.390% |
| 1315 | Valongo | 0.340% |
| 1316 | Vila do Conde | 0.300% |
| 1317 | Vila Nova de Gaia | 0.360% |
District of Faro (Algarve)
| Code | Municipality | Urban rate (2025) |
|---|---|---|
| 0801 | Albufeira | 0.300% |
| 0802 | Alcoutim | 0.300% |
| 0803 | Aljezur | 0.300% |
| 0804 | Castro Marim | 0.390% |
| 0805 | Faro | 0.300% |
| 0806 | Lagoa (Algarve) | 0.360% |
| 0807 | Lagos | set by parish — 0.3% in all five parishes (Barão de São João, Bensafrim, Luz, Odiáxere, São Gonçalo de Lagos) |
| 0808 | Loulé | 0.300% |
| 0809 | Monchique | 0.300% |
| 0810 | Olhão | 0.370% |
| 0811 | Portimão | 0.370% |
| 0812 | São Brás de Alportel | 0.410% |
| 0813 | Silves | 0.300% |
| 0814 | Tavira | 0.300% |
| 0815 | Vila do Bispo | 0.300% |
| 0816 | Vila Real de Santo António | 0.450% |
For Lagos the rate is set per parish; the parish table shows 0.3% in all five parishes for 2025.
How to use these rates
- Annual IMI ≈ VPT × rate. The VPT is on the caderneta predial — not the price you pay.
- Many municipalities also grant a fixed family deduction ("IMI familiar") for households with dependants; the "+Info" link next to each municipality in the official table shows it.
- Higher rates apply to vacant or ruined buildings (tripled), and 7.5% to owners resident in a listed preferential tax regime.
- Payment dates: May (up to €100), May and November (€100–€500), or May, August and November (over €500) (CIMI art. 120.º).
For other districts, use the official lookup and choose the year and district. We only publish rows we have checked against it.
Related reading
Sources
- Portal das Finanças — Consultar Taxas IMI/CA por Município e Ano — accessed 2026-10-10
- Portal das Finanças — Taxa Municipal por Freguesia, Lagos, 2025 — accessed 2026-10-10
- Código do IMI, artigo 112.º (Taxas) — Portal das Finanças — accessed 2026-10-10
- Código do IMI, artigo 120.º (Prazo de pagamento) — Portal das Finanças — accessed 2026-10-10
This guide is general information, not financial, tax or legal advice. Confirm with Portal das Finanças, AIMA, Banco de Portugal or a qualified professional for your situation.