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

Article 44 Age coefficient

Artigo 44.º · Coeficiente de vetustez

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

#

1. The age coefficient (Cv) depends on the whole number of years elapsed since the date of issue of the occupancy licence, where one exists, or since the date of completion of the building works, in accordance with the following table:

1 - O coeficiente de vetustez (Cv) é função do número inteiro de anos decorridos desde a data de emissão da licença de utilização, quando exista, ou da data da conclusão das obras de edificação, de acordo com a presente tabela:

#

YearsAge coefficient

AnosCoeficiente de vetustez

#

Less than 21

Menos de 21

#

2 to 80.90

2 a 80,90

#

9 to 150.85

9 a 150,85

#

16 to 250.80

16 a 250,80

#

26 to 400.75

26 a 400,75

#

41 to 500.65

41 a 500,65

#

51 to 600.55

51 a 600,55

#

More than 600.40

Mais de 600,40

#

2. In extended buildings, the rules laid down in the preceding paragraph apply separately according to the age of each part.

2 - Nos prédios ampliados as regras estabelecidas no número anterior aplicam-se, respectivamente, de acordo com a idade de cada parte.

#

3. (Repealed.)

3 - (Revogado.)

What we checked in this article

The age bands (counted from the occupancy licence or, failing that, completion of the works) and the coefficients from 1 down to 0.40 are retained, and paragraph 3 is shown as repealed.

Own property in Portugal? Article 44 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.

Get a quote