Chapter VI · Taxable property value of urban property · Section II · Valuation operations

Article 41 Use coefficient

Artigo 41.º · Coeficiente de afectação

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

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The use coefficient (Ca) depends on the type of use of the property, in accordance with the following table:

O coeficiente de afetação (Ca) depende do tipo de utilização dos prédios, de acordo com o seguinte quadro:

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UseCoefficients

UtilizaçãoCoeficientes

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Commerce1.20

Comércio1,20

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Services1.10

Serviços1,10

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Housing1.00

Habitação1,00

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Social housing subject to statutory controlled-cost regimes0.70

Habitação social sujeita a regimes legais de custos controlados0,70

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Warehouses and industrial activity0.60

Armazéns e actividade industrial0,60

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Commerce and services in industrial-type buildings0.80

Comércio e serviços em construção tipo industrial0,80

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Covered and enclosed parking0.40

Estacionamento coberto e fechado0,40

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Covered and unenclosed parking0.15

Estacionamento coberto e não fechado0,15

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Uncovered parking0.08

Estacionamento não coberto0,08

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Unlicensed property in very poor conditions of habitability0.45

Prédios não licenciados, em condições muito deficientes de habitabilidade0,45

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Storerooms and storage spaces0.35

Arrecadações e arrumos0,35

What we checked in this article

The eleven uses and their coefficients (from 1.20 for commerce to 0.08 for uncovered parking) are retained.

Own property in Portugal? Article 41 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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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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