Council Tax (“IMI”)
What rates are applicable for IMI?
| Property |
Rates |
| Rural |
0,8% |
| Urban |
0,4% to 0,7% |
| Urban evaluated under the new regime |
0,2% to 0,4% |
| Company registered in a jurisdiction included in the Portuguese black-list of tax heavens |
5% |
For properties consisting of both rustic and urban elements, each property rateable value is taxed at the individual corresponding rate.
The rates will be fixed annually by the Local Council. With regards to the urban properties, the Local Council will decide the applicable rate, being within the scale mentioned above (e.g. 0,2% to 0,5%).
Back | Forward | Menu
