Chapter I · Scope of the tax

Article 4 Urban property

Artigo 4.º · Prédios urbanos

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

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Urban property is all property that is not to be classified as rural, without prejudice to the following article.

Prédios urbanos são todos aqueles que não devam ser classificados como rústicos, sem prejuízo do disposto no artigo seguinte.

What we checked in this article

Check that urban property is defined residually (all property not classified as rural), subject to Article 5.

Own property in Portugal? Article 4 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

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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