Entry into Force
1 December 2003 (substituted the old Municipal Property Tax - Contribuição Autárquica)
Tax Rates
- Rural properties: 0.8%;
- Urban properties: 0.3% to 0.45%;
- Properties held by entities resident in blacklisted jurisdictions: 7.5%.
Exemptions
- Urban property used as a permanent place of residence;
- Property for touristic use;
- Urban property subject to rehabilitation.
Payment
- Amounts up to € 100 - 1 instalment in May;
- Amounts from € 100 to € 500 inclusive - 2 instalments in May and November;
- Amounts exceeding € 500 - 3 instalments in May, August and November.