Chapter IX · Organisation and maintenance of the property registers · Section VI · Custody and maintenance of the geometric cadastre

Article 102 Cadastral plots of rural property

Artigo 102.º · Parcelas cadastrais de prédios rústicos

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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The new distribution of the cadastral plots must be made according to the type and class tables in force, and the same applies to the application of the tariffs.

A nova distribuição das parcelas cadastrais deve ser efectuada segundo os quadros de qualificação e classificação que se encontrem em vigor, do mesmo modo se procedendo no respeitante à aplicação das tarifas.

What we checked in this article

The use of the type and class tables and tariffs in force for the new distribution of plots is retained.

Own property in Portugal? Article 102 sets the yearly bill.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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