The municipal executive of Lisbon district today approved, by majority, with votes from PS, PSD, Chega, and an abstention from CDU, to set the Municipal Property Tax (IMI) rates for 2026, related to this year’s collection, at 0.8% for rural properties and 0.3% for urban properties.
The proposal by the municipality’s president, Vítor Ferreira (PS), which will be submitted to the Amadora Municipal Assembly, also stipulates that residents can benefit from a fixed reduction, in family terms, of 30 euros for taxpayers with one dependent, 70 euros with two, and 140 euros with three or more.
According to municipal information, the adoption of the minimum IMI rate, which can vary up to 0.45%, and the family IMI reduction, “represents a lower collection of about 10.3 million euros and an average saving, per household that pays IRS [Individual Income Tax], of approximately 246 euros.”
The IMI rate for urban properties can vary between 0.3% and 0.45%, with municipalities setting the value within this range.
The municipal executive also approved, with votes in favor from PS and Chega and against from PSD and CDU, to set the variable participation rate of the municipality in IRS at 3.5%, below the maximum limit of 5%.
According to municipal services estimation, adopting the intermediate rate of 3.5%, instead of the maximum legal value, “represents a lower collection of about 3.8 million euros, resulting in an average saving of approximately 91 euros per household that pays IRS.”
During the executive meeting, a proposal was also approved, with favorable votes from PS, PSD, and Chega and an abstention from CDU, to launch a surcharge on the taxable profit subject and not exempt from IRC (Corporate Income Tax).
The document establishes a surcharge of 1.5% on the profit of companies with a turnover starting from 150,000 euros in 2026, related to this year, and exemption for taxpayers who did not exceed this amount in the previous year.
For the municipality, the exemption fits “into the municipal strategy of stimulating employment and economic activity, providing an average tax saving of 253 euros per company of this scale.”
“The impact of this decision results in an 8.26% reduction in surcharge collection, about 455,000 euros,” the municipality notes.
This is despite consideration of the surcharge as an essential revenue source for municipal investment, mainly in promoting “a metropolitan hub in Falagueira-Venda Nova,” regeneration of the business area, energy efficiency measures for buildings, and public space lighting.
The municipality estimated that, in total, it would forgo more than 14 million euros, “ensuring greater financial capability for residents and businesses.”
