AIMI Property Surcharge Calculator 2026
Adicional ao IMI
Estimate Portugal's 2026 Adicional ao IMI (AIMI) from the sum of residential VPT and construction land. Covers individuals, joint couples, undivided inheritances, companies and the aggravated rate.
By Elijah5 MINKEY FACTS
Scope
Residential VPT + construction land
Individual
€600,000 deduction
Joint couple
€1,200,000 deduction
Individual rates
0.7% / 1% / 1.5% by bands
Payment
one payment, in September
€
Use a sua quota-parte. Na opção conjunta de casal, introduza o VPT combinado dos dois.
Pessoa singular: dedução de 600 000 €; taxas progressivas por escalões.
DATA DE REFERÊNCIA: 1 DE JANEIRO DE 2026
LIQUIDAÇÃO AT: JUNHO · PAGAMENTO: SETEMBRO
Não inclua prédios comerciais, industriais, de serviços, rústicos ou “outros”. A nota oficial também depende de isenções e registos de titularidade.
AIMI ESTIMADO
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VPT relevante-
Dedução-
Base tributável-
Regra da taxa-
Pagamento normalSetembro 2026
How this works
AIMI is the additional IMI charge for high-value urban property wealth. Unlike normal IMI, it does not look at each property alone: it adds the relevant VPT values in the property register on 1 January. This calculator applies the deductions and rates in the IMI Code in force in August 2026 and shows the band calculation.
- 1Add only the relevant VPTUse the sum of the VPT for residential urban properties and construction land you hold on 1 January. Exclude commercial, industrial, service, rural and other properties outside AIMI.
- 2Choose the taxpayer typeIndividuals get a €600,000 deduction. Married or de facto couples can choose joint AIMI taxation and double the deduction and band thresholds. Companies do not get this deduction.
- 3Apply the ratesFor individuals, the amount above the deduction is taxed by bands: 0.7% up to €1 million, 1% up to €2 million and 1.5% above that. Under the joint option, the limits become €2 million and €4 million.
- 4Read the likely assessmentAT assesses AIMI in June, based on the property register on 1 January, and the normal payment is made in one installment in September.
Frequently asked
Which properties count for AIMI?
As a rule, AIMI counts residential urban properties and construction land in Portugal. It excludes urban properties classified as commercial, industrial or services, the "other" category, and residential properties under the Programa de Apoio ao Arrendamento. The tool assumes you entered only the VPT that counts.
Does the €600,000 deduction apply to companies?
No. The €600,000 deduction is for individuals and undivided inheritances. Companies generally pay 0.4% on the full relevant VPT. If a company property is allocated to the personal use of shareholders, directors or family members, the progressive 0.7%, 1% and 1.5% rates apply, without the individual deduction.
Do couples always pay AIMI jointly?
No. Assessment is individual by default. Married and de facto couples can choose joint taxation on the Portal das Finanças, from 1 April to 31 May. The option doubles the deduction to €1,200,000 and doubles the band thresholds, but it must be filed on time.
How do undivided inheritances work?
An undivided inheritance has a €600,000 deduction and a flat 0.7% rate. Its company-like treatment can be set aside if the cabeça de casal declares the heirs and shares in March and every heir confirms in April; then each heir’s share is added to their own AIMI.
When is AIMI paid?
AIMI is assessed by the tax authority in June of that year and paid in September, in one installment. If the assessment is issued outside the normal deadline, payment is due by the end of the month after notification.
Is the result the official amount?
No. It is an arithmetic estimate. AT calculates the official amount from the property register, ownership shares, exemptions, exclusions and options filed on time. Treat the tax bill on the Portal das Finanças as the final source.
OFFICIAL SOURCES
- Portal das Finanças — Imposto anual: IMI e AIMI ↗Official summary: scope, deductions, rates, joint option and September payment.
- Código do IMI, art. 135.º-A — Incidência subjetiva ↗Defines owners, usufructuaries and superficiaries subject to AIMI.
- Código do IMI, art. 135.º-B — Incidência objetiva ↗Defines the VPT sum covered and the properties excluded from AIMI.
- Código do IMI, art. 135.º-C — Valor tributável ↗€600,000 deduction for individuals and undivided inheritances.
- Código do IMI, art. 135.º-D — Sujeitos passivos casados ou em união de facto ↗Joint-taxation option and doubling of the deduction.
- Código do IMI, art. 135.º-F — Taxa ↗AIMI rates: 0.7%, 1%, 1.5%, 0.4% for companies and 7.5% in more favourable tax regimes.
- Código do IMI, art. 135.º-G — Liquidação ↗Annual assessment in June based on the property register on 1 January.
- Código do IMI, art. 135.º-H — Pagamento ↗Normal AIMI payment in September and the alternative deadline when assessment is late.
DISCLAIMER
Informational estimate based on Articles 135-A to 135-H of the IMI Code and the tax authority's official IMI/AIMI page, verified on 25 August 2026. The tool assumes the VPT entered already excludes properties outside AIMI, exempt or non-taxed properties, special-programme properties, and that ownership shares are correct. It does not validate joint-option filings, undivided-inheritance filings, property-register ownership, leasing, IRS/IRC deductions or special cases. The official amount is the AT tax bill. Not tax advice.