Pagar o Imposto Municipal sobre Imóveis (IMI)

Anyone who has property in their name (houses, garages, shops, among others) has to pay Municipal Property Tax (IMI) every year to the Autoridade Tributária e Aduaneira (AT).

The letter with the amount of IMI to pay and payment details is sent to taxpayers by 30 April each year, by post or via the electronic notification and summons system.

In some situations you can request exemption from paying IMI.

Service channels

Learn where you can carry out the service and what are the advantages of each channel

  • Online

    You need to authenticate yourself with your tax number and password, Digital Mobile Key or Citizen's Card.

    Depends on the value of the property.

    You can pay IMI via homebanking, ATM, MBWay, AT APP (Sit. Fiscal-Pagamentos).

Who can pagar o Imposto Municipal sobre Imóveis (IMI)?

All people who have property in their name by 31 December of the year prior to payment.

When can you pagar o Imposto Municipal sobre Imóveis (IMI)?

The deadlines for payment depend on the total value of the tax:

  • By 31 May - if the amount to be paid is €100 or less (paid in a single instalment)
  • 31 May and 30 November - if the amount is between €100 and €500 (paid in two instalments)
  • 31 May, 31 August and 30 November - if the amount is more than €500 (paid in three instalments)

Note: If you prefer, you can pay the full amount of the tax in one instalment. The letter sent with the amount to be paid in May also includes the amount and reference for paying the total in instalments.

If you miss the deadline for paying IMI, you may have to pay interest on late payment or even a fine, in accordance with article 116 of the General Regime of Tax Offences.

What are the documents and requirements to pagar o Imposto Municipal sobre Imóveis (IMI)?

To pay your IMI, you need the details on the letter sent by the Tax and Customs Authority (Finanças).

If you have lost the letter or don't have it with you, you can check the payment details on the Finance Portal.

To enter the Finance portal you need to authenticate yourself with one of the following means:

How pagar o Imposto Municipal sobre Imóveis (IMI)?

If you need to know how much you have to pay, you can consult your Municipal Property Tax (IMI) bill.

You can make your IMI payment on the Portal das Finanças or at the Finance office or CTT shop.

ONLINE

To pay your Municipal Property Tax (IMI) via the Portal das Finanças, follow these steps:

  1. Access the Portal das Finanças
  2. Authenticate yourself with one of the following options:
    • Tax Identification Number (NIF) and the respective password to access the Finance Portal
    • Digital Mobile Key
    • Citizen Card
  3. In the left-hand menu, click on ‘All Services’.
  4. From the list, choose ‘Municipal Property Tax (IMI)’.
  5. Choose the ‘Consult Collection Notes’ option.
  6. Then choose the year of the tax to be paid. The year of the IMI you will pay is usually the year before the current one. Choose last year to pay the IMI. For example, if you are in 2025, you will pay IMI for 2024. 
  7. On the collection note, you'll find information on the amount to pay, the deadline for payment and payment references. Pay via:
  • By homebanking (paying on the internet through your bank)
  • From an ATM
  • From the MB WAY app
  • By direct debit 

Find out more about activating direct debit on the Finance Portal.

PRESENTIAL

To pay your IMI, you can go to a . You need to know the payment details on the letter that was sent to you or you can check the details on the Portal das Finanças.

At a tax office or CTT shop you can pay with cash, card or a crossed cheque dated with the day of payment.

What is the deadline to pagar o Imposto Municipal sobre Imóveis (IMI)?

Those who own property can benefit from exemption from Municipal Property Tax (IMI). This exemption can be permanent or temporary.

The exemption depends on the household's income and the property's Tax Asset Value (VPT).

To be permanently exempt from IMI you must fulfil the following conditions:

  • Your household cannot have a gross annual income of more than 2.3 times the annual value of the Social Support Index (IAS). That is, 15,469.85 euros (480.43 euros x 14 months x 2.3) in 2023;
  • The house must be your permanent residence and the VPT must be less than or equal to 67,260.20 euros.

The exemption is granted automatically and annually by the tax office.

To request a temporary exemption, you need

  • Your new property does not have a VPT of more than 125,000 euros and is your tax residence
  • Your household's annual income does not exceed 153,000 euros.

The temporary exemption has a maximum duration of 3 years and cannot be requested by families who have debts to the State. Law no. 56/2023, of 6 October 2023, added the possibility of extending the exemption for a further 2 years, depending on the decision of each municipal assembly.

This exemption can only be requested twice in a lifetime by each taxpayer or household.

Online

To find out which of your properties are exempt from paying Municipal Property Tax (IMI), go to the "Exemptions" section in the "Properties" area of the Tax Office portal.

You can also see what type of exemption it is and how long the exemption will be in force.

You can log in to the Finance portal with:

  • NIF and password to access the portal
  • Citizen's Card
  • Digital Mobile Key (CMD)

In person

You can consult IMI exemptions at a tax office. You will need to present the following documents:

  • Citizen's Card or Identity Card and Taxpayer's Card (NIF).
  • Public Deed or Land Registry.