Glossary

VPT

Published 8 November 2026, 22:44
Valor Patrimonial Tributário

The value of a property for tax purposes, as used by the tax authority. Some housing-related taxes and calculations depend on it. Owners should know this figure: it appears in the property's documents and often differs from the market price.

Where you come across it. Property documents, tax calculations, the Finanças portal
VPT is not the market price, nor necessarily what you could actually sell the home for.

Latest news

Last IMI instalment of the year is due by 30 November. It must be paid by those whose annual property tax is over €100 5 November 2026, 18:03 Final IMI instalment due by 30 November for those whose annual tax exceeds €100. Late payment means interest 28 October 2026, 23:34