IMI — property held by an entity in a blacklisted jurisdiction
Verified
FACT ID · imi-blacklist
Canonical value
7.5% flat rate (single aggravated rate, no municipal margin)●Verified ·
Unit
%
Issuing authority
Diário da República — Código do IMI (texto consolidado)
Legal instrument
CIMI Art. 112.º n.º 4; Portaria n.º 150/2004 (lista de países / territórios com regime fiscal privilegiado)
Last verified
Review cadence
quarterly
Notes
Where the property is owned by an entity domiciled in a country, territory or region with a clearly more favourable tax regime (the blacklist fixed by Portaria n.º 150/2004), the annual IMI rate is an aggravated 7.5% on the VPT — distinct from the ordinary 0.3%–0.45% urban band. Per AT doctrine "entity" here also catches individuals domiciled in a listed territory. Do not confuse with the separate 10% IMT aggravation for a blacklisted buyer (see imt-flat-blacklist).
Change history
Initial capture7.5% flat rate (single aggravated rate, no municipal margin)
No further changes recorded yet — unchanged since it was first captured.
