IMI Familiar
Published 5 November 2026, 15:07
IMI Familiar (Article 112.º-A of the CIMI)
A discount on the annual property tax for families with children. It is not a percentage but a fixed amount: €30 with one dependant, €70 with two, €140 with three or more. It is granted not by the state but by the municipality: the câmara proposes it, the assembleia municipal approves it, and the discount applies only in the concelho that adopted it. It covers one home — the one where the family lives permanently.
Where you come across it. The IMI bill that arrives in your Finanças online account in spring.
You don't need to apply: the tax authority applies the discount itself, based on its records and the returns filed. But it looks at two things — how many dependants the household had on the last day of the previous year, and whether your tax address is at that property. If your tax address is still your old flat, there will be no discount.