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Getting Your Property Tax Record (Caderneta Predial) in Portugal

Researched and written with AI tools from official sources. How we make our guides

What the caderneta predial shows, how to download it free on the Portal das Finanças, how the tax value (VPT) is set, and how to fix errors in it.

The Portugal Brief 6 min read

Getting Your Property Tax Record (Caderneta Predial) in Portugal

Last verified: October 2026.

Who this is for

  • You own a home or land in Portugal and need its tax record for a sale, a loan, or an inheritance.
  • You are buying and want to understand the tax value that sets your IMT and IMI.
  • You think the tax office has your property's area, use, or owners wrong.

Not for you if: you need to check who legally owns a property and whether it has a mortgage. Read Getting a Permanent Land Registry Certificate in Portugal instead.

The caderneta predial is your property's tax record. The tax office (Finanças) issues it from the property tax register (matriz predial). It shows where the property is, what it is, who owns it for tax purposes, and its tax value (VPT). If you own the property, you can download it free in a few minutes on the Portal das Finanças. The online copy has the same legal value as a paper one. It is treated as valid for 12 months.

What the caderneta shows

Each property on the tax register has its own caderneta. It shows:

  • The matrix number. The number that identifies the property in its parish on the tax register. Banks, notaries, and Finanças will ask for it.
  • The parish and municipality (freguesia and concelho).
  • The type of property. Urban (urbano) for homes, shops, and offices; rural (rústico) for farmland; or mixed (misto).
  • The fraction, for a flat. In a building split into separately owned units, each flat has a letter, such as "Fração A".
  • The use (afetação), such as housing, commerce, or services.
  • The areas. The private area, the extra areas such as a garage or storage room, and the land.
  • The owners, with each one's tax number (NIF), share, and type of right. This might be full ownership, usufruct, or bare ownership.
  • The tax value (VPT) and the year it was set.

How to download it

If you own the property, you do not need to visit a tax office.

  1. Log in to the Portal das Finanças with your NIF and password, your Digital Mobile Key, or your citizen card. See Activating the Chave Móvel Digital.
  2. Go to the property section. Choose "Imóveis", then "Consultar Património Predial".
  3. Pick the property. The portal lists every property recorded under your NIF.
  4. Download the caderneta as a PDF.

The online copy is free. It has the same validity and legal value as one issued at a tax office.

You can only see your own properties. The portal shows properties recorded under your NIF, not anyone else's. If you are buying, ask the seller for the caderneta. Notaries, registrars, lawyers, and solicitors handling a deal can also get it electronically.

Keep it recent. Finanças treats a caderneta as valid for 12 months. Download a fresh copy before a deed or a loan application.

If you do not have a Portuguese tax number yet, see Getting a NIF (Tax Number) in Portugal.

When you will need it

  • Buying or selling. The seller provides it for the deed. Check that it matches the land registry certificate. See Buying Property in Portugal and Selling Your House in Portugal.
  • A mortgage. Banks ask for it with the land registry certificate. See Getting a Mortgage in Portugal.
  • An inheritance. It identifies the property and its tax value for the estate.
  • Checking your IMI. Your yearly property tax is worked out from the VPT shown on it.

The tax value (VPT) and why it matters

The VPT (valor patrimonial tributário) is the base for three property taxes:

  • IMI, the yearly property tax, charged on the VPT;
  • IMT, the transfer tax you pay when you buy, charged on the price or the VPT, whichever is higher; and
  • stamp duty on a purchase, on the same base as IMT.

For the rates, see Property Taxes in Portugal for Residents and Foreign Owners.

How Finanças works out the VPT

For a home or other urban building, Finanças multiplies a base value per square metre by the area and a set of factors:

  • The base value. For valuations filed from 1 January 2026, it is €712.50 per square metre. That is the average building cost of €570, plus 25% for the land.
  • The area. The private area counts in full. Garages, storage rooms, and similar areas count at a lower weight, and so does land around the building.
  • The use. Housing, shops, offices, and garages each have their own factor.
  • The location. Each zone has its own factor. This is the main reason two similar flats in different towns can have very different values.
  • Quality and comfort. Features such as a lift, a garage, or a pool push the value up. Missing basic features push it down.
  • Age. The older the building, the lower the factor.

The base value set each year applies to new valuations. A property that is not revalued keeps its existing VPT.

Keeping the record right

If you build, extend, or improve. You must tell Finanças within 60 days of finishing the work. You do this with the IMI declaration (Modelo 1 do IMI). The change usually leads to a new valuation and a new VPT. See Building Work on Your Own House.

If something is wrong. You can ask Finanças to correct an error at any time. Examples are a wrong owner name, a wrong area, or a missing exemption.

If you think the VPT is out of date. You can ask for a new valuation on that ground. But if the value came from a valuation, you can only do this three years after that valuation.

If you disagree with a new valuation. You can ask for a second valuation within 30 days of being notified. A panel carries it out. If you argue that the value is out of line with the market, you pay a fee for the request.

After you buy. Finanças updates the owner's name itself when it learns of a sale. Check your caderneta after the deed to make sure it shows you.

Married couples. If a property you own together is recorded in only one name, tell Finanças by 15 February. The record is then updated from 1 January of that year.

Caderneta predial or land registry certificate

The two documents do different jobs, and a purchase needs both.

Caderneta predialCertidão permanente
Issued byThe tax office (Finanças)The land registry (Conservatória do Registo Predial)
ShowsTax data: matrix number, VPT, areas, use, owners for taxLegal ownership and any mortgage, seizure, or other charge
Who can get itThe owner, online, freeAnyone, online
CostFree online€15 online
Valid for12 monthsSix months

Before you buy, check that the areas and description match on both. Differences must be sorted out before the deed.

This guide is general information, not tax or legal advice. Values and rules change; check the Portal das Finanças before you act.

Sources

This guide is written from official sources and, where relevant, organisations' own websites.

Last verified October 2026. Rules and fees change; check the official source before acting.

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