IMI: Portugal's annual property tax

According to gov.pt, anyone with property in their name — houses, garages, shops and more — must pay IMI every year to the Tax and Customs Authority (AT). It's due from everyone who had the property in their name on 31 December of the year before payment.

The letter with the amount and payment details is sent by 30 April each year, by post or through the electronic notification system.

Source: gov.pt — Pagar o Imposto Municipal sobre Imóveis (IMI), updated 2 September 2026, read 9 October 2026.

The deadlines depend on the total tax:

• €100 or less — one payment by 31 May
• between €100 and €500 — two instalments, 31 May and 30 November
• more than €500 — three instalments, 31 May, 31 August and 30 November

You can also pay the full amount at once — the May letter includes a reference for paying all the instalments together. Miss a deadline and you may have to pay late-payment interest, or even a fine.

You can pay using the payment reference on your letter, or through the Portal das Finanças; gov.pt lists the payment options.

gov.pt also explains that some owners can ask for an exemption, permanent or temporary, depending on household income and the property's tax value — for example, for a permanent home with a modest tax value and a low household income, or temporarily for a new home that's your tax residence. If you're buying in Portugal, check the conditions on gov.pt before your first bill arrives. Our guide to buying property in Portugal covers the wider process.