The vast majority of the 308 Portuguese municipalities have already announced the IMI rate which will be applied in 2025. According to data published on the finance portal, 195 town halls will apply the minimum rate of 0.3%, three more than the ‘last year. This is the case for Lisbon, Faro, Lagos, Coimbra, Funchal, Ponta Delgada, Leiria, Oeiras, Sintra or Viseu.
The number of municipalities applying the maximum rate of 0.45% of the IMI remains unchanged, namely six: Vila Real de Santo António, Alandroal, Nazaré, Mafra, Cartaxo and Torre de Moncorvo.
The good news is that 37 municipalities have decided to reduce the IMI rate in 2025, with the largest reductions observed in Vila Nova de Poiares (from 0.45% to 0.39%), Celorico da Beira, Elvas ( from 0.4% to 0.35% in both cases) and Portalegre (from 0.34% to 0.3%). Also in Vila Real de Santo António there was a reduction in the IMI, leaving the exceptional maximum rate of 0.5% allocated to municipalities covered by the local economy support program or the municipal adjustment program . For this year, the IMI rate in this Algarve municipality is now 0.45%.
Furthermore, only two municipalities have made progress in increasing this municipal tax: Torre de Moncorvo, district of Bragança, which went from 0.3% to 0.45%, and Évora, which started charging 0.39 %, a little more than last year (0.38%). This means that the vast majority of municipalities (258 in total) have chosen to keep their IMI rate unchanged.
Each municipality can choose to reduce the IMI for families depending on the number of dependents (one child receives a reduction of 30 euros, two are equivalent to 70 euros and three are equivalent to 140 euros). The IMI rate applied to rural properties remains at 0.8% in all municipalities in the country.
