The 5-Step Lisbon Property Roadmap

Complete guide to buying property in Portugal

Step 5 of 5

Autopilot Ownership

Enjoy your new property with ongoing support and management services. This step covers post-purchase services and long-term property management.

Property ownership guide Complete tax guide

Annual IMI and AIMI Calculations

Understanding annual property taxes: IMI (municipal tax) and AIMI (additional tax for high-value properties).

Tax Information

Annual property taxes for property owners in Portugal.

Find accountants for tax planning and filing

IMI (Imposto Municipal sobre Imóveis - Municipal Property Tax)

An annual municipal tax levied on the taxable value (VPT) of properties.

Payer: The owner as of December 31 of the preceding year.

2025 Rates:

Urban Properties: 0.3% to 0.45% (set by municipality).

Rural Properties: Fixed 0.8%.

Vacant Properties: Can be taxed at six times the standard rate.

Base Value Per SqM: €665.

Payment Schedule:

Sent by April 30. One installment if ≤ €100 (by June 30), two if €100-€500 (May/June & Nov), three if > €500 (May/June, Aug, Nov).

Exemptions & Discounts:

Permanent Exemption for low-income households with modest VPT.

Temporary Exemption for new homeowners (3 years) under certain conditions.

IMI Family provides deductions based on the number of dependents.

Properties undergoing funded reconstruction may be exempt for 3-5 years.

AIMI (Adicional ao Imposto Municipal sobre Imóveis - Additional Property Tax)

An additional tax ('wealth tax') on the sum of VPTs exceeding €600,000.

Tax Rates:

For Individuals:

€600k - €1M: 0.7%

€1M - €2M: 1%

Over €2M: 1.5%

Legal Entities: 0.4% (but can be 7.5% for urban real estate owned by a resident company).

Joint Declaration: Levied on properties valued above €1.2 million if spouses file jointly.

Payment Schedule:

Assessed in June, payment due in September.

Rental Income Taxation

Understanding rental income taxation: Category F for long-term rentals and Category B for short-term rentals.

Income Categories

Understanding how rental income is taxed in Portugal.

Find tax advisors for rental income optimization

Category F (Rental Income - long-term rentals)

Taxable Basis: Gross rental income minus documented expenses (excluding financial costs, depreciation, furniture).

Rates:

Non-Residents:

Flat withholding rate of 25% on net rental income.

Residents and EU Residents:

Option of a flat 28% rate or inclusion in overall income subject to progressive rates (13% to 48% in 2025).

Additional Information:

Reduced Rates: Available for long-term leases (e.g., 5% for 20+ year leases).

Reporting: Disclosed on Annex F of the annual tax return (April 1 - June 30).

Category B (Self-Employment Income - short-term rentals, e.g., Alojamento Local)

Simplified Regime: For earnings < €200,000/year, taxable income is calculated by applying a 0.35 coefficient to gross income.

Rates:

Non-Residents:

Flat tax rate of 25% on the calculated income.

Residents:

Calculated income is added to overall income and taxed at progressive rates (14.5% to 48%).

Capital Gains Rules for Non-Residents

Understanding capital gains tax for non-residents: 28% flat rate with available exemptions and rollover relief options.

Capital Gains Information

Capital gains tax (CGT) applies to the profit from the sale of assets like real estate.

Rate for Non-Residents

A flat rate of 28% on the full profit.

Calculation Method

Sales price minus original acquisition costs (purchase price, legal fees, agent fees, documented improvement costs).

Inflation Relief: An inflation adjustment may be applied for real estate held for more than 24 months.

Available Exemptions:

Rollover Relief (Primary Residence Reinvestment)

Exemption if proceeds from sale of a primary residence are reinvested into another primary residence in Portugal, the EU, or the EEA within 36 months after the sale or 24 months before.

Pre-1989 Acquisition

Properties acquired before January 1, 1989, are fully exempt from CGT.

Retirees/65+

Exemption if they sell their main residence and reinvest proceeds into a qualifying pension or insurance product within six months.

Post-Purchase Services

Ongoing support and management for your Lisbon property investment.

Tax & accounting services Property maintenance Electrical services

Property Management

Rental management services

Maintenance coordination

Utility management

Insurance coordination

Ongoing Support

Legal consultation

Tax advice

Property value monitoring

Market updates

Long-term Success

Property Appreciation

Monitor market trends and property value

Rental Income

Optimize rental yields if applicable

Maintenance

Regular property maintenance and upgrades

Community Integration

Engage with local community and services

Journey Complete

Your Lisbon Property Journey
Starts Now

You've mastered the essential knowledge for purchasing property in Portugal. From market analysis to tax optimization, you're equipped to make informed decisions with confidence.

Steps Mastered

60+

Key Topics

Professional Services

100%

Ready to Proceed

Connect with Verified Professionals

Real Estate Agents

Expert guidance for property search

Real Estate Lawyers

Legal support and documentation

Tax Advisors

Tax planning and optimization

Complete Buying Guide Explore Neighborhoods

The 5-Step Lisbon Property Roadmap

Complete guide to buying property in Portugal

1 2 3 4 5

Step 5 of 5

Autopilot Ownership

Enjoy your new property with ongoing support and management services. This step covers post-purchase services and long-term property management.

Property ownership guide Complete tax guide

Annual IMI and AIMI Calculations

Understanding annual property taxes: IMI (municipal tax) and AIMI (additional tax for high-value properties).

Tax Information

Annual property taxes for property owners in Portugal.

Find accountants for tax planning and filing

IMI (Imposto Municipal sobre Imóveis - Municipal Property Tax)

An annual municipal tax levied on the taxable value (VPT) of properties.

Payer: The owner as of December 31 of the preceding year.

2025 Rates:

Urban Properties: 0.3% to 0.45% (set by municipality).

Rural Properties: Fixed 0.8%.

Vacant Properties: Can be taxed at six times the standard rate.

Base Value Per SqM: €665.

Payment Schedule:

Sent by April 30. One installment if ≤ €100 (by June 30), two if €100-€500 (May/June & Nov), three if > €500 (May/June, Aug, Nov).

Exemptions & Discounts:

Permanent Exemption for low-income households with modest VPT.

Temporary Exemption for new homeowners (3 years) under certain conditions.

IMI Family provides deductions based on the number of dependents.

Properties undergoing funded reconstruction may be exempt for 3-5 years.

AIMI (Adicional ao Imposto Municipal sobre Imóveis - Additional Property Tax)

An additional tax ('wealth tax') on the sum of VPTs exceeding €600,000.

Tax Rates:

For Individuals:

€600k - €1M: 0.7%

€1M - €2M: 1%

Over €2M: 1.5%

Legal Entities: 0.4% (but can be 7.5% for urban real estate owned by a resident company).

Joint Declaration: Levied on properties valued above €1.2 million if spouses file jointly.

Payment Schedule:

Assessed in June, payment due in September.

Rental Income Taxation

Understanding rental income taxation: Category F for long-term rentals and Category B for short-term rentals.

Income Categories

Understanding how rental income is taxed in Portugal.

Find tax advisors for rental income optimization

Category F (Rental Income - long-term rentals)

Taxable Basis: Gross rental income minus documented expenses (excluding financial costs, depreciation, furniture).

Rates:

Non-Residents:

Flat withholding rate of 25% on net rental income.

Residents and EU Residents:

Option of a flat 28% rate or inclusion in overall income subject to progressive rates (13% to 48% in 2025).

Additional Information:

Reduced Rates: Available for long-term leases (e.g., 5% for 20+ year leases).

Reporting: Disclosed on Annex F of the annual tax return (April 1 - June 30).

Category B (Self-Employment Income - short-term rentals, e.g., Alojamento Local)

Simplified Regime: For earnings < €200,000/year, taxable income is calculated by applying a 0.35 coefficient to gross income.

Rates:

Non-Residents:

Flat tax rate of 25% on the calculated income.

Residents:

Calculated income is added to overall income and taxed at progressive rates (14.5% to 48%).

Capital Gains Rules for Non-Residents

Understanding capital gains tax for non-residents: 28% flat rate with available exemptions and rollover relief options.

Capital Gains Information

Capital gains tax (CGT) applies to the profit from the sale of assets like real estate.

Rate for Non-Residents

A flat rate of 28% on the full profit.

Calculation Method

Sales price minus original acquisition costs (purchase price, legal fees, agent fees, documented improvement costs).

Inflation Relief: An inflation adjustment may be applied for real estate held for more than 24 months.

Available Exemptions:

Rollover Relief (Primary Residence Reinvestment)

Exemption if proceeds from sale of a primary residence are reinvested into another primary residence in Portugal, the EU, or the EEA within 36 months after the sale or 24 months before.

Pre-1989 Acquisition

Properties acquired before January 1, 1989, are fully exempt from CGT.

Retirees/65+

Exemption if they sell their main residence and reinvest proceeds into a qualifying pension or insurance product within six months.

Post-Purchase Services

Ongoing support and management for your Lisbon property investment.

Tax & accounting services Property maintenance Electrical services

Property Management

Rental management services

Maintenance coordination

Utility management

Insurance coordination

Ongoing Support

Legal consultation

Tax advice

Property value monitoring

Market updates

Long-term Success

Property Appreciation

Monitor market trends and property value

Rental Income

Optimize rental yields if applicable

Maintenance

Regular property maintenance and upgrades

Community Integration

Engage with local community and services

Journey Complete

Your Lisbon Property Journey
Starts Now

You've mastered the essential knowledge for purchasing property in Portugal. From market analysis to tax optimization, you're equipped to make informed decisions with confidence.

Steps Mastered

60+

Key Topics

Professional Services

100%

Ready to Proceed

The 5-Step Lisbon Property Roadmap

Autopilot Ownership

Annual IMI and AIMI Calculations

Tax Information

IMI (Imposto Municipal sobre Imóveis - Municipal Property Tax)

2025 Rates:

Payment Schedule:

Exemptions & Discounts:

AIMI (Adicional ao Imposto Municipal sobre Imóveis - Additional Property Tax)

Tax Rates:

Payment Schedule:

Rental Income Taxation

Income Categories

Category F (Rental Income - long-term rentals)

Rates:

Additional Information:

Category B (Self-Employment Income - short-term rentals, e.g., Alojamento Local)

Rates:

Capital Gains Rules for Non-Residents

Capital Gains Information

Rate for Non-Residents

Calculation Method

Available Exemptions:

Rollover Relief (Primary Residence Reinvestment)

Pre-1989 Acquisition

Retirees/65+

Post-Purchase Services

Property Management

Ongoing Support

Long-term Success

Property Appreciation

Rental Income

Maintenance

Community Integration

Your Lisbon Property JourneyStarts Now

Connect with Verified Professionals

Real Estate Agents

Real Estate Lawyers

Tax Advisors

The 5-Step Lisbon Property Roadmap

Autopilot Ownership

Annual IMI and AIMI Calculations

Tax Information

IMI (Imposto Municipal sobre Imóveis - Municipal Property Tax)

2025 Rates:

Payment Schedule:

Exemptions & Discounts:

AIMI (Adicional ao Imposto Municipal sobre Imóveis - Additional Property Tax)

Tax Rates:

Payment Schedule:

Rental Income Taxation

Income Categories

Category F (Rental Income - long-term rentals)

Rates:

Additional Information:

Category B (Self-Employment Income - short-term rentals, e.g., Alojamento Local)

Rates:

Capital Gains Rules for Non-Residents

Capital Gains Information

Rate for Non-Residents

Calculation Method

Available Exemptions:

Rollover Relief (Primary Residence Reinvestment)

Pre-1989 Acquisition

Retirees/65+

Post-Purchase Services

Property Management

Ongoing Support

Long-term Success

Property Appreciation

Rental Income

Maintenance

Community Integration

Your Lisbon Property JourneyStarts Now

Connect with Verified Professionals

Real Estate Agents

Real Estate Lawyers

Tax Advisors

Your Lisbon Property Journey
Starts Now

Your Lisbon Property Journey
Starts Now