Portuguese IMI + AIMI simulator
Estimate the 2025 IMI assessment payable in 2026 using official AT municipal rates. Confirm dependants, the annual low-income exemption, formally recognised rehabilitation, the temporary HPP exemption and AIMI without invented local discounts.
Planning estimate for the 2025 IMI assessment paid in 2026. Official AT municipality rates and current consolidated provisions checked on 2026-08-31. It does not model parish-level rates, pressure-zone or vacant-property escalations beyond the basic 3× rule, every municipal reduction, corporate ownership, or AIMI timing interactions with exemptions. Confirm the notice before paying.
Frequently asked questions
How is IMI calculated?
IMI = municipal rate × VPT × ownership share. The 2025 rate used for the assessment paid in 2026 is set by each município within the CIMI Art 112 range: normally 0.30%-0.45% for urban property and 0.8% for rural property. Some exceptional municipalities may use up to 0.50%.
What is VPT and where do I find it?
VPT (Valor Patrimonial Tributário) is the tax-registered value of the property — not the market value. It's on your caderneta predial (property record). If you don't have it, request it online at Portal das Finanças: Serviços > Consultar > Caderneta Predial.
What is AIMI and when does it apply?
AIMI (Adicional ao IMI, CIMI Art 135-A–K) is a wealth-tax overlay on total property portfolio value above €600,000 for individual taxpayers (€1,200,000 for married filing jointly). Marginal bands: 0.7% up to €1,000,000, 1.0% between €1,000,000 and €2,000,000, 1.5% above €2,000,000. Applies to residents and non-residents alike on their Portuguese property.
I have 3 kids in Lisbon — do I get an IMI reduction?
CIMI Art 112-A lets municipalities opt into a fixed HPP deduction: €30 for one dependant, €70 for two and €140 for three or more. The calculator applies it only when you confirm the municipality's decision or your notice; it does not assume a local option.
I just bought a home — do I skip IMI?
Not automatically as a generic first-home benefit. EBF Art 46 gives a three-year exemption when the home is your HPP within the statutory deadline, prior-year gross household income does not exceed €153,300 and VPT does not exceed €125,000. Acquisition cases may be recognised automatically from AT data; other cases can require a documented request.
Is every low-income exemption limited to people aged 65+?
No. The annual exemption in CIMI Art 11-A has no age condition. For the 2025 tax year it uses a €16,824.50 prior-year gross household-income ceiling and a €73,150 global household property-VPT ceiling, plus the HPP, residency and filing conditions in the article.
Can I appeal my VPT?
Yes. Under CIMI Art 130, you can request a VPT reassessment (avaliação) once every 3 years. If your VPT was set decades ago on an outdated coefficient, it's likely worth requesting. File at Portal das Finanças > Serviços > Imóveis > Pedir Avaliação.
When do I pay?
CIMI Art 120 bands the IMI alone: up to €100 is paid in May; more than €100 up to €500 in May and November; and more than €500 in May, August and November. AIMI is separate and is paid once in September under Art 135-H.