Chapter IX · Organisation and maintenance of the property registers · Section V · Property record cards

Article 94 Closing of the property registers

Artigo 94.º · Encerramento das matrizes

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 annual maintenance of the property registers is closed on 31 December.

O serviço anual de conservação das matrizes é encerrado em 31 de Dezembro.

What we checked in this article

The 31 December closing date for the annual maintenance of the registers is retained.

Own property in Portugal? Article 94 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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