Property owners have until November 30 to pay the second installment of the Municipal Property Tax (IMI) for values between 100 and 500 euros and the third installment for amounts exceeding 500 euros.
Who is required to pay IMI?
“Those who own properties (houses, garages, shops, among others) must pay, annually, the Municipal Property Tax (IMI) to the Tax and Customs Authority (AT),” can be read on the public services portal gov.pt.
In practice, IMI must be paid by “all individuals who have properties in their name as of December 31 of the year prior to payment.”
It is also noted that the “letter with the amount of IMI to be paid and payment details is sent to taxpayers by April 30 each year, either by postal mail or through the electronic notification and citation system.”
IMI Deadlines
The deadlines for payment depend on the total tax amount:
- By May 31 – if the amount to be paid is equal to or less than 100 € (one single installment);
- May 31 and September 30 – if the amount is between 100 € and 500 € (paid in two installments);
- May 31, August 31, and November 30 – if the amount exceeds 500 € (paid in three installments).
Additionally, “if you prefer, you can pay the total tax amount in one go,” noting that “the letter sent in May with the amount to be paid also indicates the value and reference to pay the total installments.”
“In 2025, you can pay the May 2025 installment by June 30, 2025, as per the Order of the Secretary of State for Tax Affairs,” is stated on the Government’s public services portal.
What if you miss the IMI deadline?
“If you miss the IMI payment deadline, you may have to pay late fees or even a fine, according to Article 116 of the General Regime of Tax Infractions.”
It is noted that “to make the IMI payment, you need the details available on the letter sent by the Tax and Customs Authority (Finances),” and “if you have lost the letter or do not have it with you, you can consult the payment data on the Finance Portal.”
To pay the IMI through the Finance Portal, follow these steps:
- Access the Finance Portal
- Authenticate using one of the following options:
-Tax Identification Number (NIF) and the corresponding password for the Finance Portal
-Digital Mobile Key
-Citizen’s Card - In the left-side menu, click on “All Services.”
- Scroll the list on the right side until you find the “Municipal Property Tax” option.
- Select the “Consult Collection Notes” option.
- Then, select the year of the tax to be paid. The IMI year you will pay is usually for the year preceding the current one. Choose last year to pay the IMI. For example, if it is 2025, you will be paying the IMI for 2024.
- On the collection note, you have the information of the amount to be paid, payment deadline, and payment references. Pay through:
-Home banking (pay online through your bank)
-An ATM
-The MB WAY application
-Direct debit
