0.3% to 0.45% (each municipality sets its own rate annually)●Verified ·
Unit
%
Issuing authority
Diário da República — Código do IMI (texto consolidado)
Legal instrument
CIMI Art. 112.º
Last verified
Review cadence
quarterly
Notes
Annual tax on the taxable patrimonial value (VPT). The exact rate within the 0.3%–0.45% band is fixed each year by the municipality (câmara municipal).
Change history
Initial capture0.3% to 0.45% (each municipality sets its own rate annually)
No further changes recorded yet — unchanged since it was first captured.