The essentials in 30 seconds
- IMI, Portugal's annual property tax, is paid in May, August and November: the deadlines are 31 May, 31 August and 30 November.
- How many instalments you pay depends on the annual amount: up to €100 in one go; €100 to €500 in two; over €500 in three.
- The taxpayer is whoever owned the property on 31 December of the previous year, not the tenant.
- On a rented property, IMI is generally deductible against rental income in your IRS return (Annex F).
IMI (Imposto Municipal sobre Imóveis) is paid once a year, in May, August and November, by the last day of each month. In 2026 the deadlines are 31 May, 31 August and 30 November. How many times you pay depends on the total amount of the tax.
This guide covers the dates, how many instalments apply to you, how to pay, and what to do if you miss a deadline. It is written for landlords, including non-residents managing a Portuguese property from abroad.
IMI payment deadlines in 2026
The number of instalments is set by the annual IMI amount, adding up all the properties of the same owner.
| Annual IMI due | Instalments | Deadlines |
|---|---|---|
| Up to €100 | Single payment | 31 May |
| Over €100 up to €500 | Two | 31 May and 30 November |
| Over €500 | Three | 31 May, 31 August and 30 November |
If you are reading this between August and November, the next deadline is 30 November: it is the last instalment for anyone paying in two or three. If you paid everything in May, there is nothing left to pay this year.
Who pays IMI on a rented property
The taxpayer is the person who was the owner on 31 December of the previous year. For 2026 IMI, that is the owner on 31 December 2025. If you sold the property since then, the charge is still yours; if you bought it, you only start paying the following year.
The tenant does not pay IMI: the tax belongs to the landlord, even if the rent covers it in practice. Build it into your net yield, and do not let it get lost between the service charge and the insurance.
How to pay IMI, step by step
- Log in to the Portal das Finanças with your NIF and look for the IMI payment notice under «Pagamentos» (or search «Notas de cobrança»);
- Pick the right reference: above €100, the notice carries one reference for the current instalment and another for the full-year amount;
- Pay by Multibanco or online banking with the entity and reference shown, or directly on the portal;
- Keep the proof of payment: it is the document that supports the expense in your tax return.
If the paper notice never reached you, do not wait for it: download it from the Tax Authority portal. The deadline runs regardless.
What happens if you miss the deadline
Paying after the last day triggers late-payment interest, and the debt can lead to a fine. If it stays unpaid, the Tax Authority can move to enforced collection (a tax enforcement procedure), with extra costs.
Settle it as soon as you notice, while still in the voluntary phase: it is always cheaper than letting the debt move on. For a specific case, check the amounts on the Tax Authority portal or ask an accountant for landlords.
IMI on a rented property is deductible
In Category F, IMI paid on the rented property can generally be deducted from rental income, in proportion to the period it was let. The additional IMI (AIMI) is excluded. Keep the payment notice and the proof of payment.
All deductible expenses and how to declare them are in the guide to landlord IRS deductions in Annex F. To estimate the tax on your rent, use the rental income tax calculator. If you are a non-resident landlord, also read taxes for foreign landlords in Portugal.
How not to miss the next deadline
Three dates a year sound easy to remember, until they are buried between rent, receipts and stamp duty. What works is a reminder before the deadline, not a fine after it.
In the Aluseg app, every account gets an alert 30 days before each IMI deadline (31 May, 31 August and 30 November), next to the alerts for overdue rent and expiring leases. The tax is recorded as a property expense, ready for Annex F.
Frequently asked questions
When is IMI due in 2026?
By 31 May, 31 August and 30 November, depending on the annual amount: up to €100 you pay once in May; between €100 and €500 you pay in May and November; above €500 you pay in May, August and November.
Which months is IMI paid in?
May, August and November. With a single instalment you pay in May only, with two you pay in May and November. The deadline is the last day of the month.
Can I pay all the IMI at once?
Yes. Even if you are entitled to instalments, you can pay the full amount by 31 May. The later instalments are then cancelled on the Tax Authority portal.
How do I pay IMI at a Multibanco machine?
Use the entity and reference from the payment notice, which you can download from the Tax Authority portal. Above €100, choose the reference for the current instalment or the one for the full amount, depending on how you want to pay.
I did not receive my IMI payment notice. What now?
Download it from the Tax Authority portal under «Notas de cobrança». Not receiving the letter does not suspend the deadline, so do not wait for it.
Who pays IMI: the landlord or the tenant?
The owner on 31 December of the previous year. The tenant is not the taxpayer, and the landlord can generally deduct IMI from rental income in their IRS return.
