IMI Property Tax Payment Deadline Extended to September 1st
The Portuguese Tax and Customs Authority (AT) has announced an extension for the payment of the second installment of the Municipal Property Tax (IMI). The deadline, which is normally the end of August, has been moved to Monday, September 1, 2025. This change was made because the last day of August this year falls on a Sunday.
The tax authority communicated this information through its official social media channels to ensure taxpayers were aware of the new date. "The second installment must be paid during the month of August; since the deadline ends on a Sunday, you can now pay until September 1, 2025," the official statement confirmed. This provides taxpayers with an additional day to complete the payment without facing late fees.
This payment installment applies to property owners whose annual IMI liability is greater than €500. The tax code stipulates that IMI bills exceeding this threshold are to be paid in three separate installments. The first is due in May, the second in August, and the third in November. For IMI amounts between €100 and €500, the payment is split into two installments in May and August.
In their announcement, the AT also reminded taxpayers of the option to use direct debit for their IMI payments. To ensure the second installment could be processed via this method, property owners needed to have completed the direct debit registration and account confirmation process on the national tax portal by August 15th. This is a standard procedure for setting up automated tax payments in Portugal.
The IMI is a municipal tax levied on the tax-registered value of properties and is a primary source of funding for local municipalities. The revenue from this tax is used for local services and infrastructure. All property owners in Portugal, including non-residents, are required to comply with the payment schedule. The extension is a routine administrative adjustment to align with national regulations regarding payment deadlines that fall on non-business days. Navigate Portuguese property regulations with expert guidance at realestate-lisbon.com.
