Chapter IV · Purpose and types of valuation in determining the taxable property value

Article 15 Types of valuation

Artigo 15.º · Tipos de avaliação

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 valuation of rural property is cadastral-based, non-cadastral or direct.

1 - A avaliação dos prédios rústicos é de base cadastral, não cadastral ou directa.

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2. The valuation of urban property is direct.

2 - A avaliação dos prédios urbanos é directa.

What we checked in this article

Check the three types of valuation for rural property and that urban property is valued directly.

Own property in Portugal? Article 15 sets the yearly bill.

We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.

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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

Annual property tax in Portugal, checked and kept low

IMI depends on the taxable value the tax office assigns and on the municipality; AIMI depends on who owns what. Send us the property records and we will check the valuation, the exemptions and the ownership structure.

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