How this works
IMI is simple at its core: take the VPT (the property’s fiscal value, on the caderneta predial) and multiply by the rate your municipal council set. Urban properties carry rates between 0.3% and 0.45%; rural ones a fixed 0.8%. If your municipality grants the “IMI familiar”, a fixed deduction is subtracted by number of dependents. The result is the annual tax — and the amount decides whether you pay in one, two or three installments.
- 1
Enter the VPT
The property’s taxable value as shown on the caderneta predial — not the purchase price.
- 2
Pick the type and rate
Urban uses your municipality’s rate (0.3%–0.45%, prefilled at 0.3%); rural is fixed at 0.8%.
- 3
Set the family deduction
Enter dependents in your care, but only if you confirmed your municipality applies the IMI familiar.
- 4
Read the result
You see the estimated annual IMI and how many installments you will pay, per the legal brackets.
Frequently asked
How do I find my municipality’s IMI rate?
The urban rate is set each year by each municipal council, between 0.3% and 0.45%, and reported to the tax authority. Check it on last year’s tax bill, on the Portal das Finanças, or by asking the council. That is why this tool asks for the rate instead of guessing it — there are over 300 municipalities and each sets its own.
What is the VPT and where do I find it?
The VPT (taxable property value) is the property’s fiscal value, set by the tax authority — almost always below market price. It appears on the property’s caderneta predial, which you can view on the Portal das Finanças under "Imóveis". IMI is charged on that value, not on the purchase price.
Does the dependent deduction always apply?
No. The "IMI familiar" is a fixed reduction — €30 with one dependent, €70 with two, €140 with three or more — but each council chooses whether to grant it. Many do not. That is why it is off by default: turn it on only if you know your municipality applies it.
In how many installments do I pay IMI?
It depends on the annual amount: up to €100 you pay it all at once in May; above €100 and up to €500 in two installments (May and November); above €500 in three (May, August and November). You can always choose to pay it all in the first installment.
Is this exactly what I will pay?
It is an estimate. The base calculation — VPT times rate, minus the family deduction — is correct, but the official bill may include specific cases: exemptions (for example for low-VPT primary homes), surcharges on vacant or derelict buildings, or the additional IMI (AIMI) on high-value estates. For the exact figure, check your bill on the Portal das Finanças.
DISCLAIMER
Estimate for the 2025 tax year (billed in 2026). The base calculation (VPT × rate, minus the dependent deduction) is correct, but it excludes exemptions, surcharges on vacant or derelict buildings, and the additional IMI (AIMI). The urban rate varies by municipality — confirm yours. For the official figure, check your bill on the Portal das Finanças. Not tax advice.