Your Municipality’s Taxes
Your Municipality’s Taxes
The IMI (annual property tax) rate, the IMI familiar family deduction and the IRS give-back for each of Portugal's 308 municipalities, on an interactive map. Compare your concelho (municipality), check the rankings and estimate what you pay and what comes back.
By Elijah 7 MIN KEY FACTS
IMI rate
0.30%–0.45% (2025)
Give IRS back
209 of 308 municipalities (2026)
Apply the IMI familiar
278 of 308 municipalities
Source
Autoridade Tributária (tax authority)
A carregar o mapa…
CALCULADORA RÁPIDA
Escolha um concelho em cima para estimar o seu IMI e a devolução de IRS.
€
€
IMI anual estimado-
IRS devolvido estimado-
Estimativa antes de deduções e isenções; não substitui a sua nota de cobrança oficial.
RANKING
Devolvem mais IRS IMI mais alto IMI mais baixo
| Concelho | Taxa IMI 2025 (%) | IMI familiar | IRS devolvido (%) |
|---|---|---|---|
| Abrantes Santarém | 0.40% | ✓ | 0.50% |
| Águeda Aveiro | 0.30% | ✓ | 5.00% |
| Aguiar da Beira Guarda | 0.30% | ✓ | 5.00% |
| Alandroal Évora | 0.42% | — | 0.00% |
| Albergaria-a-Velha Aveiro | 0.30% | ✓ | 2.25% |
| Albufeira Faro | 0.30% | ✓ | 5.00% |
| Alcácer do Sal Setúbal | 0.30% | — | 1.00% |
| Alcanena Santarém | 0.365% | ✓ | 0.50% |
| Alcobaça Leiria | 0.30% | ✓ | 2.80% |
| Alcochete Setúbal | 0.34% | ✓ | 0.00% |
| Alcoutim Faro | 0.30% | ✓ | 5.00% |
| Alenquer Lisboa | 0.36% | ✓ | 0.30% |
| Alfândega da Fé Bragança | 0.38% | — | 0.00% |
| Alijó Vila Real | 0.32% | ✓ | 5.00% |
| Aljezur Faro | 0.30% | ✓ | 5.00% |
| Aljustrel Beja | 0.30% | — | 0.00% |
| Almada Setúbal | 0.35% | ✓ | 0.00% |
| Almeida Guarda | 0.30% | ✓ | 5.00% |
| Almeirim Santarém | 0.375% | — | 0.00% |
| Almodôvar Beja | 0.30% | ✓ | 1.00% |
| Alpiarça Santarém | 0.36% | ✓ | 0.00% |
| Alter do Chão Portalegre | 0.30% | ✓ | 2.50% |
| Alvaiázere Leiria | 0.30% | ✓ | 2.50% |
| Alvito Beja | 0.30% | ✓ | 1.00% |
| Amadora Lisboa | 0.30% | ✓ | 1.50% |
| Amarante Porto | 0.30% | ✓ | 0.00% |
| Amares Braga | 0.30% | ✓ | 0.00% |
| Anadia Aveiro | 0.30% | ✓ | 2.00% |
| Angra do Heroísmo Açores · Terceira | 0.30% | ✓ | 0.00% |
| Ansião Leiria | 0.30% | ✓ | 4.00% |
| Arcos de Valdevez Viana do Castelo | 0.34% | ✓ | 2.00% |
| Arganil Coimbra | 0.30% | ✓ | 5.00% |
| Armamar Viseu | 0.30% | ✓ | 4.00% |
| Arouca Aveiro | 0.30% | ✓ | 0.00%¹ |
| Arraiolos Évora | 0.30% | — | 0.00% |
| Arronches Portalegre | 0.30% | ✓ | 5.00% |
| Arruda dos Vinhos Lisboa | 0.36% | ✓ | 1.35% |
| Aveiro Aveiro | 0.35% | ✓ | 0.25% |
| Avis Portalegre | 0.30% | ✓ | 0.00%¹ |
| Azambuja Lisboa | 0.35% | ✓ | 0.00%¹ |
| Baião Porto | 0.30% | ✓ | 1.00% |
| Barcelos Braga | 0.33% | ✓ | 0.25% |
| Barrancos Beja | 0.30% | — | 2.00% |
| Barreiro Setúbal | 0.35% | — | 0.00% |
| Batalha Leiria | 0.30% | ✓ | 1.00% |
| Beja Beja | 0.30% | ✓ | 0.00% |
| Belmonte Castelo Branco | 0.30% | ✓ | 0.00% |
| Benavente Santarém | 0.30% | ✓ | 2.50% |
| Bombarral Leiria | 0.30% | ✓ | 1.50% |
| Borba Évora | 0.35% | ✓ | 1.00% |
| Boticas Vila Real | 0.30% | ✓ | 5.00% |
| Braga Braga | 0.32% | ✓ | 2.00% |
| Bragança Bragança | 0.30% | ✓ | 1.00% |
| Cabeceiras de Basto Braga | 0.30% | ✓ | 3.00% |
| Cadaval Lisboa | 0.35% | ✓ | 4.00% |
| Caldas da Rainha Leiria | 0.30% | ✓ | 3.00% |
| Calheta (R.A.A.) Açores · São Jorge | 0.30% | ✓ | 5.00% |
| Calheta (R.A.M.) Madeira | 0.30% | ✓ | 5.00% |
| Câmara de Lobos Madeira | 0.30% | ✓ | 2.00% |
| Caminha Viana do Castelo | 0.39% | ✓ | 0.50% |
| Campo Maior Portalegre | 0.30% | ✓ | 0.25% |
| Cantanhede Coimbra | 0.38% | ✓ | 0.00% |
| Carrazeda de Ansiães Bragança | 0.30% | ✓ | 5.00% |
| Carregal do Sal Viseu | 0.30% | ✓ | 0.00% |
| Cartaxo Santarém | 0.45% | — | 0.00% |
| Cascais Lisboa | 0.35% | ✓ | 0.50% |
| Castanheira de Pêra Leiria | 0.30% | ✓ | 5.00% |
| Castelo Branco Castelo Branco | 0.30% | ✓ | 4.25% |
| Castelo de Paiva Aveiro | 0.30% | ✓ | 0.00% |
| Castelo de Vide Portalegre | 0.30% | ✓ | 2.50% |
| Castro Daire Viseu | 0.30% | ✓ | 2.00% |
| Castro Marim Faro | 0.39% | ✓ | 2.00% |
| Castro Verde Beja | 0.30% | — | 1.00% |
| Celorico da Beira Guarda | 0.35% | ✓ | 2.00% |
| Celorico de Basto Braga | 0.30% | ✓ | 1.00% |
| Chamusca Santarém | 0.30% | ✓ | 4.00% |
| Chaves Vila Real | 0.30% | ✓ | 0.00% |
| Cinfães Viseu | 0.30% | ✓ | 2.00% |
| Coimbra Coimbra | 0.30% | ✓ | 0.00% |
| Condeixa-a-Nova Coimbra | 0.30% | ✓ | 1.00% |
| Constância Santarém | 0.30% | ✓ | 0.00% |
| Coruche Santarém | 0.30% | ✓ | 2.50% |
| Corvo Açores · Corvo | 0.30% | — | 0.00%¹ |
| Covilhã Castelo Branco | 0.30% | ✓ | 0.00% |
| Crato Portalegre | 0.30% | ✓ | 0.50% |
| Cuba Beja | 0.30% | — | 0.00% |
| Elvas Portalegre | 0.35% | ✓ | 1.00% |
| Entroncamento Santarém | 0.30% | ✓ | 0.00% |
| Espinho Aveiro | 0.34–0.37%² | ✓ | 0.50% |
| Esposende Braga | 0.30% | ✓ | 0.00% |
| Estarreja Aveiro | 0.30% | ✓ | 2.00% |
| Estremoz Évora | 0.30% | ✓ | 2.50% |
| Évora Évora | 0.37% | ✓ | 1.00% |
| Fafe Braga | 0.30% | ✓ | 2.00% |
| Faro Faro | 0.30% | ✓ | 0.50% |
| Felgueiras Porto | 0.30% | ✓ | 1.00% |
| Ferreira do Alentejo Beja | 0.30% | ✓ | 1.00% |
| Ferreira do Zêzere Santarém | 0.30% | ✓ | 4.00% |
| Figueira da Foz Coimbra | 0.40% | ✓ | 0.50% |
| Figueira de Castelo Rodrigo Guarda | 0.30% | ✓ | 5.00% |
| Figueiró dos Vinhos Leiria | 0.30% | ✓ | 2.00% |
| Fornos de Algodres Guarda | 0.41% | — | 0.00% |
| Freixo de Espada à Cinta Bragança | 0.30% | — | 0.00% |
| Fronteira Portalegre | 0.30% | ✓ | 5.00% |
| Funchal Madeira | 0.30% | ✓ | 5.00% |
| Fundão Castelo Branco | 0.38% | ✓ | 0.00% |
| Gavião Portalegre | 0.30% | — | 5.00% |
| Góis Coimbra | 0.33% | ✓ | 2.50% |
| Golegã Santarém | 0.33% | ✓ | 0.00% |
| Gondomar Porto | 0.326–0.372%² | ✓ | 0.00% |
| Gouveia Guarda | 0.36% | ✓ | 1.00% |
| Grândola Setúbal | 0.30% | ✓ | 1.00% |
| Guarda Guarda | 0.375% | ✓ | 1.25% |
| Guimarães Braga | 0.31% | ✓ | 0.25% |
| Horta Açores · Faial | 0.30% | ✓ | 0.50% |
| Idanha-a-Nova Castelo Branco | 0.30% | ✓ | 2.50% |
| Ílhavo Aveiro | 0.30% | ✓ | 0.50% |
| Lagoa Faro | 0.36% | ✓ | 3.00% |
| Lagoa (R.A.A.) Açores · São Miguel | 0.30% | ✓ | 0.00% |
| Lagos Faro | 0.30% | ✓ | 5.00% |
| Lajes das Flores Açores · Flores | 0.30% | ✓ | 4.00% |
| Lajes do Pico Açores · Pico | 0.30% | ✓ | 0.00% |
| Lamego Viseu | 0.365% | ✓ | 1.00% |
| Leiria Leiria | 0.30% | ✓ | 0.00% |
| Lisboa Lisboa | 0.30% | ✓ | 5.00% |
| Loulé Faro | 0.30% | ✓ | 5.00% |
| Loures Lisboa | 0.361% | ✓ | 0.35% |
| Lourinhã Lisboa | 0.35% | ✓ | 1.50% |
| Lousã Coimbra | 0.38% | ✓ | 1.00% |
| Lousada Porto | 0.30% | ✓ | 1.00% |
| Mação Santarém | 0.30% | ✓ | 1.00% |
| Macedo de Cavaleiros Bragança | 0.30% | ✓ | 4.00% |
| Machico Madeira | 0.30% | ✓ | 1.00% |
| Madalena Açores · Pico | 0.30% | ✓ | 0.00% |
| Mafra Lisboa | 0.425% | ✓ | 0.50% |
| Maia Porto | 0.345% | ✓ | 0.00% |
| Mangualde Viseu | 0.30% | ✓ | 1.00% |
| Manteigas Guarda | 0.30% | ✓ | 5.00% |
| Marco de Canaveses Porto | 0.30% | ✓ | 2.00% |
| Marinha Grande Leiria | 0.30% | ✓ | 0.00% |
| Marvão Portalegre | 0.30% | ✓ | 2.50% |
| Matosinhos Porto | 0.37% | ✓ | 0.25% |
| Mealhada Aveiro | 0.30% | ✓ | 3.00% |
| Mêda Guarda | 0.30% | ✓ | 0.00% |
| Melgaço Viana do Castelo | 0.32% | ✓ | 0.00% |
| Mértola Beja | 0.30% | ✓ | 2.00% |
| Mesão Frio Vila Real | 0.40% | — | 2.00% |
| Mira Coimbra | 0.30% | ✓ | 0.00% |
| Miranda do Corvo Coimbra | 0.30% | ✓ | 1.00% |
| Miranda do Douro Bragança | 0.30% | ✓ | 2.50% |
| Mirandela Bragança | 0.30% | ✓ | 3.00% |
| Mogadouro Bragança | 0.30% | ✓ | 2.50% |
| Moimenta da Beira Viseu | 0.30% | ✓ | 2.00% |
| Moita Setúbal | 0.365% | ✓ | 0.00%¹ |
| Monção Viana do Castelo | 0.30% | ✓ | 3.00% |
| Monchique Faro | 0.30% | ✓ | 2.50% |
| Mondim de Basto Vila Real | 0.30% | ✓ | 2.50% |
| Monforte Portalegre | 0.34% | ✓ | 0.50% |
| Montalegre Vila Real | 0.30% | ✓ | 5.00% |
| Montemor-o-Novo Évora | 0.30% | ✓ | 2.00% |
| Montemor-o-Velho Coimbra | 0.34% | ✓ | 0.50% |
| Montijo Setúbal | 0.31% | ✓ | 1.00% |
| Mora Évora | 0.30% | ✓ | 0.00% |
| Mortágua Viseu | 0.30% | ✓ | 5.00% |
| Moura Beja | 0.30% | ✓ | 2.50% |
| Mourão Évora | 0.325% | ✓ | 2.50% |
| Murça Vila Real | 0.30% | ✓ | 2.50% |
| Murtosa Aveiro | 0.32% | ✓ | 1.00% |
| Nazaré Leiria | 0.45% | — | 0.00% |
| Nelas Viseu | 0.30% | — | 1.00% |
| Nisa Portalegre | 0.30% | ✓ | 2.50% |
| Nordeste Açores · São Miguel | 0.425% | — | 0.00% |
| Óbidos Leiria | 0.36% | ✓ | 4.00% |
| Odemira Beja | 0.30% | ✓ | 1.50% |
| Odivelas Lisboa | 0.33% | ✓ | 0.00% |
| Oeiras Lisboa | 0.45% | ✓ | 0.30% |
| Oleiros Castelo Branco | 0.30% | ✓ | 5.00% |
| Olhão Faro | 0.37% | ✓ | 1.00% |
| Oliveira de Azeméis Aveiro | 0.30% | ✓ | 0.00% |
| Oliveira de Frades Viseu | 0.30% | ✓ | 0.00% |
| Oliveira do Bairro Aveiro | 0.30% | ✓ | 5.00% |
| Oliveira do Hospital Coimbra | 0.31% | ✓ | 0.00% |
| Ourém Santarém | 0.325% | ✓ | 0.00% |
| Ourique Beja | 0.30% | ✓ | 2.50% |
| Ovar Aveiro | 0.34% | ✓ | 4.00% |
| Paços de Ferreira Porto | 0.30% | ✓ | 0.00% |
| Palmela Setúbal | 0.30% | ✓ | 0.00% |
| Pampilhosa da Serra Coimbra | 0.30% | ✓ | 5.00% |
| Paredes Porto | 0.30% | ✓ | 0.00% |
| Paredes de Coura Viana do Castelo | 0.30% | ✓ | 2.50% |
| Pedrógão Grande Leiria | 0.30% | ✓ | 4.00% |
| Penacova Coimbra | 0.30% | ✓ | 1.50% |
| Penafiel Porto | 0.30% | ✓ | 0.00% |
| Penalva do Castelo Viseu | 0.30% | ✓ | 1.00% |
| Penamacor Castelo Branco | 0.30% | ✓ | 5.00% |
| Penedono Viseu | 0.30% | ✓ | 5.00% |
| Penela Coimbra | 0.375% | ✓ | 0.00% |
| Peniche Leiria | 0.305% | ✓ | 2.00% |
| Peso da Régua Vila Real | 0.37% | ✓ | 0.00% |
| Pinhel Guarda | 0.30% | ✓ | 0.00% |
| Pombal Leiria | 0.30% | ✓ | 2.50% |
| Ponta Delgada Açores · São Miguel | 0.30% | ✓ | 1.50% |
| Ponta do Sol Madeira | 0.30% | ✓ | 5.00% |
| Ponte da Barca Viana do Castelo | 0.34% | ✓ | 1.00% |
| Ponte de Lima Viana do Castelo | 0.32% | ✓ | 5.00% |
| Ponte de Sor Portalegre | 0.30% | ✓ | 1.50% |
| Portalegre Portalegre | 0.30% | ✓ | 1.75% |
| Portel Évora | 0.30% | ✓ | 0.00% |
| Portimão Faro | 0.37% | ✓ | 1.50% |
| Porto Porto | 0.324% | — | 2.50% |
| Porto de Mós Leiria | 0.30% | ✓ | 2.50% |
| Porto Moniz Madeira | 0.30% | ✓ | 5.00% |
| Porto Santo Madeira · Porto Santo | 0.30% | ✓ | 1.25% |
| Póvoa de Lanhoso Braga | 0.34% | ✓ | 1.25% |
| Póvoa de Varzim Porto | 0.30% | ✓ | 1.00% |
| Povoação Açores · São Miguel | 0.30% | ✓ | 2.50% |
| Proença-a-Nova Castelo Branco | 0.30% | ✓ | 2.50% |
| Redondo Évora | 0.30% | ✓ | 2.00% |
| Reguengos de Monsaraz Évora | 0.35% | ✓ | 0.00% |
| Resende Viseu | 0.375% | ✓ | 5.00% |
| Ribeira Brava Madeira | 0.30% | ✓ | 0.00% |
| Ribeira de Pena Vila Real | 0.30% | ✓ | 0.00% |
| Ribeira Grande Açores · São Miguel | 0.30% | ✓ | 3.50% |
| Rio Maior Santarém | 0.38% | ✓ | 0.60% |
| Sabrosa Vila Real | 0.30% | ✓ | 5.00% |
| Sabugal Guarda | 0.30% | ✓ | 5.00% |
| Salvaterra de Magos Santarém | 0.35% | — | 0.00% |
| Santa Comba Dão Viseu | 0.39% | ✓ | 0.60% |
| Santa Cruz Madeira | 0.30% | ✓ | 1.00% |
| Santa Cruz da Graciosa Açores · Graciosa | 0.30% | ✓ | 2.00% |
| Santa Cruz das Flores Açores · Flores | 0.30% | ✓ | 5.00% |
| Santa Maria da Feira Aveiro | 0.365% | ✓ | 0.00% |
| Santa Marta de Penaguião Vila Real | 0.30% | ✓ | 4.50% |
| Santana Madeira | 0.30% | ✓ | 5.00% |
| Santarém Santarém | 0.367% | ✓ | 0.50% |
| Santiago do Cacém Setúbal | 0.30% | — | 0.00% |
| Santo Tirso Porto | 0.30% | ✓ | 1.50% |
| São Brás de Alportel Faro | 0.41% | ✓ | 0.00% |
| São João da Madeira Aveiro | 0.35% | ✓ | 0.50% |
| São João da Pesqueira Viseu | 0.30% | ✓ | 1.00% |
| São Pedro do Sul Viseu | 0.30% | ✓ | 3.00% |
| São Roque do Pico Açores · Pico | 0.30% | ✓ | 0.00% |
| São Vicente Madeira | 0.30% | ✓ | 5.00% |
| Sardoal Santarém | 0.325% | ✓ | 0.00%¹ |
| Sátão Viseu | 0.30% | ✓ | 0.00% |
| Seia Guarda | 0.34% | ✓ | 2.50% |
| Seixal Setúbal | 0.325% | — | 0.00% |
| Sernancelhe Viseu | 0.30% | ✓ | 0.00% |
| Serpa Beja | 0.30% | — | 0.50% |
| Sertã Castelo Branco | 0.30% | ✓ | 2.50% |
| Sesimbra Setúbal | 0.40% | ✓ | 0.00% |
| Setúbal Setúbal | 0.37% | ✓ | 1.70% |
| Sever do Vouga Aveiro | 0.30% | ✓ | 2.00% |
| Silves Faro | 0.30% | ✓ | 0.00%¹ |
| Sines Setúbal | 0.33% | ✓ | 0.00%¹ |
| Sintra Lisboa | 0.30% | — | 1.50% |
| Sobral de Monte Agraço Lisboa | 0.30% | — | 0.00% |
| Soure Coimbra | 0.34% | ✓ | 0.00% |
| Sousel Portalegre | 0.35% | ✓ | 0.00% |
| Tábua Coimbra | 0.35% | ✓ | 0.00% |
| Tabuaço Viseu | 0.40% | ✓ | 1.00% |
| Tarouca Viseu | 0.30% | ✓ | 0.00% |
| Tavira Faro | 0.30% | ✓ | 2.50% |
| Terras de Bouro Braga | 0.30% | ✓ | 1.00% |
| Tomar Santarém | 0.34% | ✓ | 0.00% |
| Tondela Viseu | 0.30% | ✓ | 3.50% |
| Torre de Moncorvo Bragança | 0.30% | ✓ | 0.00% |
| Torres Novas Santarém | 0.34% | ✓ | 1.00% |
| Torres Vedras Lisboa | 0.35% | ✓ | 1.25% |
| Trancoso Guarda | 0.30% | ✓ | 5.00% |
| Trofa Porto | 0.39% | ✓ | 1.00% |
| Vagos Aveiro | 0.40% | ✓ | 0.00% |
| Vale de Cambra Aveiro | 0.30% | ✓ | 2.50% |
| Valença Viana do Castelo | 0.30% | ✓ | 5.00% |
| Valongo Porto | 0.34% | ✓ | 0.00% |
| Valpaços Vila Real | 0.30% | ✓ | 0.00% |
| Velas Açores · São Jorge | 0.30% | ✓ | 5.00% |
| Vendas Novas Évora | 0.33% | ✓ | 0.00% |
| Viana do Alentejo Évora | 0.30% | ✓ | 2.50% |
| Viana do Castelo Viana do Castelo | 0.35% | ✓ | 0.00%¹ |
| Vidigueira Beja | 0.30% | — | 0.00% |
| Vieira do Minho Braga | 0.30% | ✓ | 0.00% |
| Vila da Praia da Vitória Açores · Terceira | 0.30% | ✓ | 1.00% |
| Vila de Rei Castelo Branco | 0.30% | ✓ | 2.50% |
| Vila do Bispo Faro | 0.30% | ✓ | 5.00% |
| Vila do Conde Porto | 0.30% | ✓ | 0.00%¹ |
| Vila do Porto Açores · Santa Maria | 0.30% | ✓ | 0.00% |
| Vila Flor Bragança | 0.30% | ✓ | 5.00% |
| Vila Franca de Xira Lisboa | 0.30% | ✓ | 0.50% |
| Vila Franca do Campo Açores · São Miguel | 0.425% | — | 0.00% |
| Vila Nova da Barquinha Santarém | 0.30% | ✓ | 0.50% |
| Vila Nova de Cerveira Viana do Castelo | 0.30% | ✓ | 2.00% |
| Vila Nova de Famalicão Braga | 0.335% | ✓ | 0.50% |
| Vila Nova de Foz Côa Guarda | 0.30% | ✓ | 0.00% |
| Vila Nova de Gaia Porto | 0.36% | ✓ | 2.50% |
| Vila Nova de Paiva Viseu | 0.30% | ✓ | 0.00%¹ |
| Vila Nova de Poiares Coimbra | 0.39% | — | 0.00% |
| Vila Pouca de Aguiar Vila Real | 0.30% | ✓ | 2.50% |
| Vila Real Vila Real | 0.385% | ✓ | 0.50% |
| Vila Real de Santo António Faro | 0.45% | — | 0.00% |
| Vila Velha de Ródão Castelo Branco | 0.30% | ✓ | 0.00% |
| Vila Verde Braga | 0.30% | ✓ | 0.00%¹ |
| Vila Viçosa Évora | 0.30% | ✓ | 2.00% |
| Vimioso Bragança | 0.30% | ✓ | 0.00% |
| Vinhais Bragança | 0.30% | ✓ | 5.00% |
| Viseu Viseu | 0.30% | ✓ | 1.50% |
| Vizela Braga | 0.35% | ✓ | 2.00% |
| Vouzela Viseu | 0.30% | ✓ | 1.00% |
² Nestes concelhos a câmara fixou taxas diferentes por freguesia; mostramos o intervalo, e o mapa e a calculadora usam a mais alta. Clique numa linha para ver o cartão do concelho.
¹ Este município não comunicou a taxa à Autoridade Tributária, por isso fica por lei com a totalidade dos 5% da coleta de IRS (12 municípios).
How this works
Each câmara municipal (city council) sets its own IMI rate, decides whether to grant the fixed per-dependent deduction (the IMI familiar) and decides how much of its 5% claim on residents' IRS it gives back as a municipal benefit. This map brings the three decisions together, municipality by municipality, so you can see straight away how yours compares with the rest of the country.
- 1 Find your municipalitySearch with suggestions or click the map directly. The card shows the IMI rate, the IMI familiar and the IRS give-back.
- 2 Toggle the map between IMI and IRSThe map colours each municipality by IMI rate or IRS give-back; darker always means a higher value.
- 3 Estimate what you pay and get backEnter the VPT (taxable property value) and, if you like, your IRS coleta (assessed tax): the quick calculator uses the selected municipality’s rate and give-back.
- 4 Compare with the rankings and the tableThe ten that give back the most, the ten with the highest and lowest IMI, and all 308 municipalities in a sortable table.
Frequently asked
Which tax year do these rates cover?
The IMI (annual property tax) rate shown is for 2025, the tax billed in 2026 (in one instalment in May, or in two or three depending on the amount). The IRS give-back refers to the participação variável (variable share) applied on the 2026 liquidação (tax assessment), on 2025 income. IMI rates for 2026 are only set by the câmaras municipais (city councils) and reported to Finanças (the tax authority) by the end of 2026, for billing in 2027; that is why the Portal das Finanças rate lookup shows nothing for 2026 at this point in the year.
How does the municipal variable share of IRS work?
By law (article 26 of Lei 73/2013, the local finance law), every município is entitled to 5% of the IRS assessed on residents within its territory. Each year the câmara can choose to give up part, or all, of that slice. Whatever it gives up is returned to each taxpayer on the IRS liquidação (assessment note) as "benefício municipal" (municipal benefit). If a município does not report a decision to Finanças, the law assumes it keeps the full 5%, and the taxpayer gets nothing back through this route.
What is the IMI familiar?
It is a fixed deduction on the IMI (annual property tax) for a primary home, per dependent: €30 with one dependent, €70 with two, €140 with three or more (article 112-A of the Código do IMI, the property tax code). Each câmara municipal decides every year whether to grant it in its concelho (municipality); many do not. Where it applies, it is deducted automatically on the bill of anyone with registered dependents, no request needed.
Why might my actual bill differ?
This figure is the base rate times the VPT (taxable property value). The official bill can also include: exemptions (for example for a low-VPT primary home), surcharges on vacant or derelict buildings, the additional IMI (AIMI) on high-value estates, or the fixed 0.8% rate if the property is rústico (rural) rather than urbano (urban). For your property’s exact figure, use the IMI calculator or check your bill on the Portal das Finanças.
Where can I confirm these figures officially?
Each município’s IMI rate is on the Portal das Finanças’ IMI rate lookup, and the IRS variable share on the equivalent IRS lookup. The definitive confirmation for your own case is always your own IMI bill or IRS liquidação (assessment note), both available in your personal area on the Portal das Finanças.
If I move to a different municipality, does that change my IRS?
Yes. The benefício municipal applied on your IRS liquidação depends on the concelho where you had tax residence on 31 December of the year the income relates to, not where you live today. If you move during the year, it is the address registered with Finanças on that 31 December that determines the give-back the following year.
OFFICIAL SOURCES
- Portal das Finanças: Consultar taxas de IMI ↗ Each municipality’s IMI rate as reported to Finanças.
- Portal das Finanças: Participação variável no IRS dos municípios ↗ The percentage of IRS each municipality returns to residents.
- Lei 73/2013 (Regime Financeiro das Autarquias Locais), art. 26.º ↗ Legal basis for the municipal variable share of IRS.
- Código do IMI, art. 112.º e 112.º-A ↗ IMI rates (art. 112) and the IMI familiar deduction (art. 112-A).
DISCLAIMER
IMI rates for the 2025 tax year (billed in 2026) and the municipal variable share of IRS for the 2026 liquidação (2025 income), as reported to Finanças. This excludes exemptions, surcharges on vacant or derelict buildings and the additional IMI (AIMI); the rústico (rural) rate is always 0.8% and is not shown here. The quick calculator is an estimate before deductions and exemptions. For the official figure, always confirm on your bill or the Portal das Finanças. Not tax advice.