Flash News NA 09/09/2025
Portugal – Deadline for paying AIMI has started and ends at the end of September
The deadline for paying the Additional Municipal Property Tax (AIMI) began in September and runs until the end of the month. This tax applies only to properties with a high Taxable Asset Value (VPT), with different brackets depending on the amount of the VPT and the nature of the taxpayer.
The AIMI — Additional Municipal Property Tax — began its payment period on September 1, 2025, extending until the end of the month.
This tax only applies to owners whose total Taxable Asset Value (VPT) exceeds €600,000. The calculation is made by the Tax Authority in June, based on the VPT recorded on January 1 of the fiscal year.
The rates applicable to individuals vary according to the VPT bracket:
• 0.7% for VPT between €600,000 and €1,000,000,
• 1% for VPT over €1,000,000 and up to €2,000,000,
• 1.5% for VPT above €2,000,000.
For legal entities (companies), a fixed rate of 0.4% is applied to the total VPT of urban residential buildings and land for construction. Properties owned by entities in tax havens are subject to an increased rate of 7.5%.
In 2024, the State collected €154.52 million through AIMI on 570,961 buildings belonging to 93,516 owners. Of this amount, €121.02 million was paid by legal entities, while €33.5 million came from individuals.
Conclusion
AIMI represents a significant tax burden for those who own properties with a high VPT. It is essential to meet the deadline by the end of September to avoid penalties such as interest on arrears or fines. Given the financial impact involved, we recommend that owners consult the applicable values and brackets in advance and use the references to make the correct payment on time.
How Nominaurea can help
Nominaurea offers specialized tax management services for property owners, including analysis of the VPTs and brackets applicable to AIMI. Its platform allows you to identify potential tax optimizations, ensure compliance with legal deadlines, and produce personalized alerts to avoid oversights or penalties. With Nominaurea’s support, you can manage your AIMI payments more effectively and securely.
