Posted by: Carlos Tome & filed under IMI Municipal Property Tax.

Portuguese properties of minor taxable assessed value belonging to low-income taxpayers are exempt, in the case of rural and urban properties of taxpayers whose total gross household income (for income tax purposes) does not exceed €13,300.00, and whose total taxable assessed value does not exceed €66,500.00.


Exemption is recognized by the property’s local Tax Office Head, by means of a justified request submitted by taxpayers before 30 June of the initial year of the requested exemption.


Taxpayers must have no pending debts to the tax authorities or social security in order to benefit from these exemptions.

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