Portugal Sets Key September Deadlines for IMI and AIMI Property Taxes
The Portuguese Tax and Customs Authority has confirmed the fiscal obligations for September 2025, establishing critical payment deadlines for property owners. By the 1st of September, the second installment of the Municipal Property Tax (IMI) for the previous year must be settled for liabilities exceeding €500. This deadline affects a significant number of homeowners and real estate investors across the country. Furthermore, the end of the month marks the deadline for the payment of the Additional to the Municipal Property Tax (AIMI), a levy targeting individuals and corporations with higher-value urban property holdings as of January 1, 2025. A government spokesperson from the Ministry of Finance stated, “The timely collection of these property taxes is fundamental for municipal financing and ensuring public services are adequately funded. We have streamlined the payment processes to facilitate compliance for all taxpayers, including those residing abroad.” The AIMI payment is specifically required from those whose taxable property assets, including urban land for construction, surpass the €600,000 threshold. The tax administration has also reminded notaries and other legal professionals of their duty to submit the Model 11 Declaration by September 15th, which reports property transactions from the preceding month, ensuring regulatory oversight on all real estate transfers. This measure is part of a broader effort to enhance transparency within the property market. In parallel, businesses operating under the standard monthly or quarterly VAT regimes are required to submit their respective declarations and payments by September 22nd. This includes companies in the construction, real estate development, and property management sectors. An official from the tax authority noted that the digital infrastructure has been enhanced to handle the expected volume of submissions and payments. “Our goal is to provide a seamless and efficient experience for all taxpayers, minimizing the administrative burden while ensuring full compliance with the law,” the official commented. These deadlines are part of the national fiscal calendar, which structures the tax obligations for individuals and companies throughout the year. The revenue generated from IMI and AIMI is a critical source of income for municipalities, funding local infrastructure, maintenance, and community projects. The tax authority continues to encourage the use of its online portal for all declarations and payments, citing efficiency and security as key benefits. For property owners, particularly foreign investors who may not be familiar with the local fiscal calendar, these deadlines are a non-negotiable aspect of property ownership in Portugal. Financial advisors and fiscal representatives are reportedly working to ensure their clients meet these obligations to avoid penalties for late payment. The consistent enforcement of these tax deadlines reflects the government's commitment to maintaining fiscal stability and a predictable regulatory environment for the real estate sector. Understand policy impacts on your Portugal property plans at realestate-lisbon.com.
