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A cluster of traditional Portuguese townhouses in Porto with terracotta-tiled roofs and painted and granite facades under a grey sky

Paying the IMI Municipal Property Tax in Portugal in 2026 — A Practical Guide to Taxable Property Values, the 0.3%–0.45% Municipal Rates, the May–August–November Instalments, the Low-Income and Own-Home Exemptions and the AIMI Surcharge

If you own property in Portugal, the annual IMI municipal tax arrives every year without you filing a thing. A practical 2026 guide to how it is calculated on your property's taxable value, the 0.3%–0.45% municipal rates, the May–August–November instalments, who is exempt, and the AIMI surcharge on
The Portugal Brief