Property owners have until December 2 to pay the second installment of the Municipal Property Tax (IMI) for amounts between 100 and 500 euros, and the third for amounts exceeding 500 euros.
The Tax Authority (AT) announced on Instagram, “The final installment of the IMI is due by December 2.”
Who is required to pay IMI?
The public services portal gov.pt states, “Those who own properties in their name (houses, garages, shops, among others) must annually pay the Municipal Property Tax (IMI) to the Tax and Customs Authority (AT).”
In practice, IMI must be paid by “all individuals who own properties in their name as of December 31 of the year preceding the payment.”
The notification further explains that “the letter indicating the IMI amount due and payment details is sent to taxpayers by April 30 each year, either by post or through the electronic notification and citation system.”
IMI payment deadlines
The payment deadlines depend on the total tax amount:
- By May 31 – if the amount is equal to or less than 100 € (a single payment);
- By May 31 and September 30 – if the amount is between 100 € and 500 € (paid in two installments);
- By May 31, August 31, and November 30 – if the amount exceeds 500 € (paid in three installments).
Additionally, “if you prefer, you can pay the full tax amount at once,” noting that “the letter sent with the payment amount in May also includes the total amount and the reference for paying all installments.”
The public services portal further notes, “In 2025, you can pay the May 2025 installment until June 30, 2025, as per the order issued by the Secretary of State for Fiscal Affairs.”
What if you miss the IMI deadline?
If you miss the IMI payment deadline, you may incur interest or even a fine, according to Article 116 of the General Regime of Tax Infractions.
To make an IMI payment, you need the information in the letter sent by the Tax and Customs Authority (Finances). If you have lost the letter or it is not with you, you can find payment details on the Finance Portal.
Steps to pay IMI via the Finance Portal:
Access the Finance Portal
Authenticate with one of the following options:
– Tax Identification Number (NIF) and the respective password for the Finance Portal
– Digital Mobile Key
– Citizen Card
On the left sidebar menu, click “All Services.”
Scroll down the right-side list to find “Municipal Property Tax.”
Select “Consult Charge Notes.”
Then, choose the tax year to be paid. The IMI you will pay is typically for the year prior to the current one. For example, in 2025, you will pay the IMI for 2024.
The charge note contains payment amounts, deadlines, and references for payment. Proceed to pay via:
– Home banking (internet payment through your bank)
– ATM
– MB WAY app
– Direct debit.
