Chapter V · Taxable property value of rural property · Section II · Cadastre-based valuation

Article 24 Calculation of the tariff

Artigo 24.º · Cálculo da tarifa

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. Tariffs are calculated by means of annual crop accounts according to the following formula:

1 - As tarifas são calculadas por meio de contas anuais de cultura de acordo com a seguinte fórmula:

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T = RB - EE

T = RB - EE

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where:

em que:

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T - tariff;

T - tarifa;

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RB (gross income) - the value, at current market prices at the normal time of sale, of the total output of one cycle, comprising the main and secondary products, whether growing naturally or obtained by cultivation, marketable in kind or at the first technological stage of processing at which they become marketable in the region;

RB (rendimento bruto) - valor, a preços correntes de mercado na ocasião normal de venda, da produção total de um ciclo, constituída pelos produtos principais e secundários, espontâneos ou obtidos por cultura, comercializáveis em natureza ou no primeiro estádio tecnológico de transformação em que se tornem regionalmente comercializáveis;

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EE (operating costs) - which comprise:

EE (encargos de exploração) - que compreendem:

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a) The costs of cultivation, of preserving the products and of transporting them to the storehouse and, where applicable, to the markets;

a) As despesas de cultura, conservação e transporte dos produtos para o armazém e, quando for caso disso, para os mercados;

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b) The costs of maintenance and replacement of plantations, constructions, improvements (benfeitorias) and other land improvements;

b) As despesas de conservação e de reintegração das plantações, construções, benfeitorias e outros melhoramentos fundiários;

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c) General operating expenses;

c) As despesas gerais de exploração;

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d) Interest on the operating capital.

d) O juro correspondente ao capital de exploração.

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2. Crop accounts may be presented in summary form by groups of production factors or by cultivation operations.

2 - As contas de cultura podem ser apresentadas abreviadamente por grupos de factores de produção ou por operações culturais.

What we checked in this article

The formula T = RB - EE, the definitions of its variables and the four components of operating costs in points (a) to (d) are retained.

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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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