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Check who is liable
According to the Portuguese Tax Authority, IMI is generally due by whoever is the owner, usufructuary or holder of a surface right on 31 December of the relevant year.
Annual guide for property owners
What IMI is, who pays it and when it is paid
IMI — Imposto Municipal sobre Imóveis — is Portugal’s annual municipal property tax. It is not a purchase tax: it follows ownership, usufruct or surface rights over the property and should be monitored year after year, especially when there has been a recent acquisition, a change of tax residence or a possible benefit to review.
This page is for homeowners in Portugal, recent buyers and foreign owners who want to understand when the annual IMI tax notice is issued, how payment works and when an exemption may apply.
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Review the IMI tax notice
The annual IMI tax notice is usually made available by the end of April and can be checked through the Portuguese Tax Portal.
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Pay within the applicable deadline
The number of installments depends on the total annual amount due.
4
Check whether an exemption may apply
Depending on household income, the property tax value and the use of the property, a permanent or temporary exemption may exist.
Who pays IMI?
According to the official FAQ of the Portuguese Tax Authority, IMI is due by the owner, usufructuary or holder of a surface right on 31 December of the relevant year. In the case of an undivided estate, the estate itself is liable through the head of the estate.When is it paid?
- By 31 May if the annual amount is up to 100 EUR.
- 31 May and 30 November if the annual amount is between 100 EUR and 500 EUR.
- 31 May, 31 August and 30 November if the annual amount exceeds 500 EUR.
The full amount can also be paid at the first stage if preferred.
How can you check and pay it?
You can check the annual IMI tax notice through the Portuguese Tax Portal and pay by online banking, ATM reference, MB WAY, direct debit or in person at the Tax Office / Citizen Shop.
In practice, the IMI you pay in a given year usually relates to the previous year.
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It is not based only on the purchase price
IMI does not work like IMT. The annual amount is linked to the tax value of the property (VPT) and the municipal rate, so two homes bought for the same price may generate different annual tax bills.
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Municipal rates vary
Each municipality may set its own IMI rate within legal boundaries. Before assuming an annual amount, it helps to confirm both the municipality and the current VPT shown on the property tax record.
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Foreign owners should follow the process too
If you are non-resident or live outside Portugal for part of the year, it is still important to keep track of tax notices, tax address details, direct debit settings and any available exemption or relief.
Difference between IMI and IMT
IMT is paid once on acquisition. IMI is the annual tax linked to property ownership. They are different taxes, triggered at different moments and under different rules.
The IMI exemptions most worth checking
In practice, the most common situations are the permanent exemption for owner-occupied homes of lower-income households with limited property value, and the temporary exemption in certain acquisitions or owner-occupied uses of the property. If the purchase was recent or the exemption is not showing as expected, the case should be reviewed.
Urban rehabilitation and classified heritage
Some benefits do not depend only on income or first-home status. In properties within an urban rehabilitation area, in older buildings undergoing qualified rehabilitation, and in individually classified heritage properties, there may be specific IMI benefits and, in some cases, IMT benefits as well. These cases usually require supporting documents and confirmation by the municipality or competent entity.
The IMI issues that most often deserve a closer look
There are three groups of situations in which IMI almost always deserves a review.
The most common doubts arise when an owner expects a home exemption, when the tax position was not properly updated after a purchase, or when the property involves urban rehabilitation or classified heritage. If you fall into one of these groups, it makes sense to confirm the position before assuming the tax treatment is correct.
- Owner-occupied home
Permanent and temporary IMI exemptions have their own requirements and do not always appear as expected after the purchase. - Purchase, tax address and ownership
A recent purchase, a tax-address change, co-ownership or outdated property records can affect the outcome. - Rehabilitation or listed heritage
These situations may have specific tax benefits, but usually require technical and documentary validation.
Frequently asked questions about IMI
What is IMI in Portugal?
IMI is the annual municipal property tax in Portugal. It applies to ownership, usufruct or surface rights over property and is charged on a recurring yearly basis.
When do you pay IMI?
The deadline depends on the annual amount due: by 31 May if it is up to 100 EUR; in May and November if it falls between 100 EUR and 500 EUR; and in May, August and November if it is above 500 EUR.
Who pays IMI if I bought a property recently?
As a general rule, IMI is due by whoever is the owner, usufructuary or holder of a surface right on 31 December of the relevant year. The timing of the purchase therefore matters.
What is the difference between IMI and IMT?
IMT is the transfer tax paid on acquisition. IMI is the annual tax linked to property ownership. They are separate taxes with different triggers and payment moments.
Can I be exempt from IMI?
Yes, in some situations. The ePortugal public guidance refers to both permanent and temporary exemptions, depending on factors such as household income, the property tax value, owner-occupation and compliance with the applicable legal requirements. In urban rehabilitation or listed heritage cases, different benefits may also be available and deserve separate review.
Can IMI benefits apply because of urban rehabilitation or listed heritage?
Yes. Certain urban rehabilitation cases and individually classified heritage properties may benefit from specific IMI rules. Because these regimes depend on technical requirements, documents and confirmation by the competent bodies, it is sensible to review the case before assuming the benefit applies.