Chapter IX · Organisation and maintenance of the property registers · Section II · Cadastral rural registers

Article 88 Publication

Artigo 88.º · Publicação

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 Minister of Finance sets, by an order (despacho) published in the Diário da República, the date from which each municipality becomes subject, for tax purposes, to the property cadastre (cadastro predial) regime.

O Ministro das Finanças fixa, em despacho publicado no Diário da República, a data a partir da qual cada concelho fica submetido, para efeitos fiscais, ao regime de cadastro predial.

What we checked in this article

The Minister of Finance’s power to set, by published order, the date from which each municipality is subject to the property cadastre regime is retained.

Own property in Portugal? Article 88 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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