According to the public services portal gov.pt, IMI (Municipal Property Tax) must be paid by all individuals who, as of December 31st of the previous year, own real estate such as houses, garages, shops, or land. The tax is levied on the taxable value of the property and is collected annually by the Tax Authority (AT).

Taxpayers receive, by April 30, a letter with the amount to be paid and the respective payment references, sent by postal mail or through the electronic notification system.

IMI deadlines vary according to the amount due. When the total amount is equal to or less than €100, payment is made in a single instalment by May 31.

For amounts between €100 and €500, the tax is divided into two instalments: the first by May 31 and the second by November 30.

For amounts above €500, there are three instalments: May, August, and November.

According to the same source, owners can choose to pay the full amount in the first instalment, with the payment details included on the payment slip.

In 2025, the first instalment can be paid until June 30, according to a decree from the State Finance Secretariat, due to an exceptional extension of the deadline.

What happens if you miss the deadline?

Those who fail to pay on time may be subject to late payment interest and fines, according to Article 116 of the General Tax Offenses Regime.

To avoid penalties, the Tax Authority recommends that payment be made on time, using the payment details sent or consulting the billing notice on the Finance Portal.

How to check and pay

On the portal, the taxpayer must authenticate with their NIF and password, Digital Mobile Key, or Citizen Card, select "All Services," and then "IMI"

Next, simply select “View Payment Notices” and choose the tax year, usually the year prior to the current one.

The references allow payment via online banking, ATM, MB WAY, or direct debit.

Property tax is one of the main sources of revenue for municipalities and one of the taxes that concentrates the most tax obligations at the end of the year. Paying instalments on time avoids additional interest and ensures that the taxpayer remains in tax compliance.