AIMI
Published 30 October 2026, 20:39
Adicional ao Imposto Municipal sobre Imóveis
A surcharge on IMI for people whose residential property has a total rateable value above a certain threshold. All of the owner's properties are counted together, and the bill comes separately from the ordinary IMI. It usually arrives in late spring.
Where you come across it. Owning several properties or an expensive home.
It is calculated from the VPT, the rateable value shown in the caderneta predial, not from the purchase price.