Final IMI instalment due by 30 November for those whose annual tax exceeds €100. Late payment means interest
If you own a flat, house, garage or plot of land in Portugal and your IMI — the annual property tax — comes to more than €100 for the year, the final instalment is due in November. The deadline is 30 November (gov.pt).
The number of instalments depends on the amount: up to €100, you pay once, by 31 May; over €100 and up to €500, in two instalments, in May and November; over €500, in three, in May, August and November. If you paid the whole amount in May, you owe nothing in November (gov.pt).
You will not receive a separate letter in November: the tax office sends the payment notice (nota de cobrança) by the end of May, and it already contains the payment details for all instalments. If you have lost it, you can find it on the Portal das Finanças: log in to your account, open ‘Consultar notas de cobrança’ and choose the year (Notícias ao Minuto).
If you do not pay by 30 November, the tax office will charge late-payment interest and may also issue a fine.
The IMI rate is set by the local council: for flats and houses it is between 0.3% and 0.45% of the property's taxable value (valor patrimonial tributário), and for plots of land it is 0.8%. Homes left empty for more than a year and derelict houses in areas with a housing shortage are taxed at ten times the normal rate, rising by a further 20% each year after that (Notícias ao Minuto). We have written separately about how to lower the tax in future: ‘A revaluation of your home requested by 31 December may reduce IMI for 2026’.
