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VAP - Real Estate | Algarve Properties

IMI - Municipal Property Tax, is a tax levied on the taxable value of buildings (rural, urban or mixed) located in Portugal, and whose revenue accrues to the respective municipalities.

According to the legislation, the IMI is due by whoever the owner, tenant or landowner of a building, on 31 December of the year in the same respect. In the case of undivided inheritances, IMI is due by the undivided heritage represented by the double head.

The determination of the taxable value of agricultural land is taken by base register, cadastral or not direct and corresponds to the product of your land yield by a factor of 20, rounded up to the next higher ten euros.

You can make up a simulation evaluation on the official Tax and Customs Authority (TA) or at

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