Chapter XVI · Miscellaneous provisions

Article 138 Periodic updating

Artigo 138.º · Actualização periódica

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

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1. The taxable property values of the urban properties referred to in Article 6(1)(b) are updated every three years by applying the currency devaluation coefficient corresponding to the year of the last valuation or update.

1 - Os valores patrimoniais tributários dos prédios urbanos referidos na alínea b) do n.º 1 do artigo 6.º são atualizados trienalmente, por aplicação do coeficiente de desvalorização da moeda correspondente ao ano da última avaliação ou atualização.

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2. The taxable property values of the urban properties referred to in Article 6(1)(a), (c) and (d) are updated every three years by applying a coefficient equal to 75% of the updating factor resulting from the rules in the preceding paragraph.

2 - Os valores patrimoniais tributários dos prédios urbanos referidos nas alíneas a), c) e d) do n.º 1 do artigo 6.º são atualizados trienalmente por aplicação de um coeficiente correspondente a 75 % do fator de atualização resultante da aplicação das regras do número anterior.

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3. The currency devaluation coefficients referred to in the preceding paragraphs are those set annually for income tax purposes by order (portaria) of the member of the Government responsible for finance.

3 - Os coeficientes de desvalorização da moeda referidos nos números anteriores são os fixados anualmente por portaria do membro do Governo responsável pela área das finanças para efeitos dos impostos sobre o rendimento.

What we checked in this article

The three-yearly updating, the split between Article 6(1)(b) property (full coefficient) and Article 6(1)(a), (c) and (d) property (75% of the factor), and the source of the coefficients are retained.

Own property in Portugal? Article 138 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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