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

Article 16 General valuation

Artigo 16.º · Avaliação geral

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 Minister of Finance decides, by order (portaria), on the general valuation of the rural and/or urban property of all municipalities or of any municipality.

1 - O Ministro das Finanças decide, por portaria, a avaliação geral dos prédios rústicos e ou urbanos de todos ou de qualquer município.

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2. Whenever a general valuation of urban property is ordered, taxpayers must submit a return on the approved form at the tax office for the place where the property is located.

2 - Sempre que seja ordenada uma avaliação geral de prédios urbanos, devem os sujeitos passivos apresentar, no serviço de finanças da sua localização, declaração de modelo aprovado.

What we checked in this article

Check that a general valuation is ordered by order (portaria) of the Minister of Finance and that taxpayers must then file a return on the approved form.

Own property in Portugal? Article 16 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.

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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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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