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IMI and IRS refund in all 308 Portuguese municipalities

Quick answer: each council sets the IMI rate on urban property between 0.3% and 0.45%, and decides how much of its 5% share of residents' income tax (IRS) to give back. On 2025 income, 43 councils refund the full 5%.

Azores

Municipality	IMI 2025	IRS refunded (2025)
Angra do Heroísmo	0.3%	0%
Calheta (Açores)	0.3%	5%
Corvo	0.3%	3%
Horta	0.3%	0.5%
Lagoa (Açores)	0.3%	0%
Lajes das Flores	0.3%	4%
Lajes do Pico	0.3%	0%
Madalena	0.3%	0%
Nordeste	0.425%	0%
Ponta Delgada	0.3%	1.5%
Povoação	0.3%	2.5%
Praia da Vitória	0.3%	1%
Ribeira Grande	0.3%	3.5%
Santa Cruz da Graciosa	0.3%	2%
Santa Cruz das Flores	0.3%	5%
São Roque do Pico	0.3%	0%
Velas	0.3%	5%
Vila do Porto	0.3%	0%
Vila Franca do Campo	0.425%	0%

Aveiro

Municipality	IMI 2025	IRS refunded (2025)
Águeda	0.3%	5%
Albergaria-a-Velha	0.3%	2.25%
Anadia	0.3%	2%
Arouca	0.3%	0%
Aveiro	0.35%	0%
Castelo de Paiva	0.3%	0%
Espinho	by parish	0.5%
Estarreja	0.3%	2%
Ílhavo	0.3%	1%
Mealhada	0.3%	3%
Murtosa	0.32%	1%
Oliveira de Azeméis	0.3%	0%
Oliveira do Bairro	0.3%	5%
Ovar	0.34%	4%
Santa Maria da Feira	0.365%	0%
São João da Madeira	0.35%	0.5%
Sever do Vouga	0.3%	2.5%
Vagos	0.4%	2.5%
Vale de Cambra	0.3%	2.5%

Beja

Municipality	IMI 2025	IRS refunded (2025)
Aljustrel	0.3%	0%
Almodôvar	0.3%	1%
Alvito	0.3%	1%
Barrancos	0.3%	2%
Beja	0.3%	0%
Castro Verde	0.3%	1%
Cuba	0.3%	0%
Ferreira do Alentejo	0.3%	0%
Mértola	0.3%	2%
Moura	0.3%	2.5%
Odemira	0.3%	1.5%
Ourique	0.3%	2.5%
Serpa	0.3%	0%
Vidigueira	0.3%	0%

Braga

Municipality	IMI 2025	IRS refunded (2025)
Amares	0.3%	0%
Barcelos	0.33%	0.25%
Braga	0.32%	2%
Cabeceiras de Basto	0.3%	3%
Celorico de Basto	0.3%	1%
Esposende	0.3%	0%
Fafe	0.3%	2%
Guimarães	0.31%	0%
Póvoa de Lanhoso	0.34%	1%
Terras de Bouro	0.3%	0.5%
Vieira do Minho	0.3%	5%
Vila Nova de Famalicão	0.335%	0.5%
Vila Verde	0.3%	0%
Vizela	0.35%	2%

Bragança

Municipality	IMI 2025	IRS refunded (2025)
Alfândega da Fé	0.38%	0%
Bragança	0.3%	0%
Carrazeda de Ansiães	0.3%	5%
Freixo de Espada à Cinta	by parish	0%
Macedo de Cavaleiros	0.3%	4%
Miranda do Douro	0.3%	2.5%
Mirandela	0.3%	3%
Mogadouro	0.3%	2.5%
Torre de Moncorvo	0.3%	0%
Vila Flor	0.3%	5%
Vimioso	0.3%	0%
Vinhais_	0.3%	5%

Castelo Branco

Municipality	IMI 2025	IRS refunded (2025)
Belmonte	0.3%	2.5%
Castelo Branco	0.3%	4%
Covilhã	0.3%	0%
Fundão	0.38%	0%
Idanha-a-Nova	by parish	2.5%
Oleiros	0.3%	5%
Penamacor	0.3%	5%
Proença-a-Nova	0.3%	2.5%
Sertã	0.3%	2.5%
Vila de Rei	0.3%	2.5%
Vila Velha de Ródão	0.3%	0%

Coimbra

Municipality	IMI 2025	IRS refunded (2025)
Arganil	0.3%	5%
Cantanhede	0.38%	0%
Coimbra	0.3%	0%
Condeixa-a-Nova	0.3%	0%
Figueira da Foz	0.4%	1.75%
Góis	0.33%	2.5%
Lousã	0.38%	1%
Mira	0.3%	0%
Miranda do Corvo	0.3%	1%
Montemor-o-Velho	0.34%	0.5%
Oliveira do Hospital	0.31%	0%
Pampilhosa da Serra	0.3%	5%
Penacova	0.3%	1.5%
Penela	0.375%	0%
Soure	0.34%	0%
Tábua	0.35%	0%
Vila Nova de Poiares	0.39%	0%

Évora

Municipality	IMI 2025	IRS refunded (2025)
Alandroal	0.42%	0%
Arraiolos	0.3%	0%
Borba	0.35%	0%
Estremoz	0.3%	2%
Évora	0.37%	1%
Montemor-o-Novo	0.3%	2.5%
Mora	0.3%	0%
Mourão	0.325%	2.5%
Portel	0.3%	0%
Redondo	0.3%	2%
Reguengos de Monsaraz	0.35%	0%
Vendas Novas	0.33%	0%
Viana do Alentejo	0.3%	2.5%
Vila Viçosa	0.3%	2%

Faro

Municipality	IMI 2025	IRS refunded (2025)
Albufeira	0.3%	5%
Alcoutim	0.3%	5%
Aljezur	0.3%	5%
Castro Marim	0.39%	2%
Faro	0.3%	0.5%
Lagoa (Algarve)	0.36%	3%
Lagos	by parish	5%
Loulé	0.3%	5%
Monchique	0.3%	2.5%
Olhão	0.37%	1%
Portimão	0.37%	1%
São Brás de Alportel	0.41%	0%
Silves	0.3%	0%
Tavira	0.3%	2.5%
Vila do Bispo	0.3%	5%
Vila Real de Santo António	0.45%	0%

Guarda

Municipality	IMI 2025	IRS refunded (2025)
Aguiar da Beira	by parish	5%
Almeida	0.3%	5%
Celorico da Beira	0.35%	2%
Figueira de Castelo Rodrigo	0.3%	5%
Fornos de Algodres	0.41%	0%
Gouveia	0.36%	1%
Guarda	0.375%	1.25%
Manteigas	0.3%	5%
Mêda	0.3%	0%
Pinhel	0.3%	0%
Sabugal	0.3%	5%
Seia	0.34%	2.5%
Trancoso	0.3%	5%
Vila Nova de Foz Côa	0.3%	0%

Leiria

Municipality	IMI 2025	IRS refunded (2025)
Alcobaça	0.3%	2.8%
Alvaiázere	0.3%	2.5%
Ansião	0.3%	3%
Batalha	0.3%	0%
Bombarral	0.3%	1.5%
Caldas da Rainha	0.3%	3%
Castanheira de Pera	0.3%	5%
Figueiró dos Vinhos	0.3%	2%
Leiria	0.3%	0%
Marinha Grande	0.3%	0%
Nazaré	0.45%	0%
Óbidos	0.36%	4%
Pedrógão Grande	0.3%	4%
Peniche	0.305%	2%
Pombal	0.3%	2.5%
Porto de Mós	0.3%	2.5%

Lisbon

Municipality	IMI 2025	IRS refunded (2025)
Alenquer	0.36%	0.2%
Amadora	0.3%	1.5%
Arruda dos Vinhos	0.36%	1.3%
Azambuja	0.35%	0%
Cadaval	0.35%	4%
Cascais	0.35%	0%
Lisbon	0.3%	5%
Loures	0.361%	0.3%
Lourinhã	0.35%	1.25%
Mafra	0.425%	0.25%
Odivelas	0.33%	0%
Oeiras	0.45%	0.3%
Sintra	0.3%	1%
Sobral de Monte Agraço	0.3%	0%
Torres Vedras	0.35%	1.25%
Vila Franca de Xira	0.3%	0.25%

Madeira

Municipality	IMI 2025	IRS refunded (2025)
Calheta (Madeira)	0.3%	5%
Câmara de Lobos	0.3%	2%
Funchal	0.3%	5%
Machico	0.3%	1%
Ponta do Sol	0.3%	5%
Porto Moniz	0.3%	5%
Porto Santo	by parish	1.25%
Ribeira Brava	0.3%	0%
Santa Cruz	0.3%	1%
Santana	0.3%	5%
São Vicente	0.3%	0%

Portalegre

Municipality	IMI 2025	IRS refunded (2025)
Alter do Chão	0.3%	2.5%
Arronches	0.3%	5%
Avis	0.3%	0%
Campo Maior	0.3%	0%
Castelo de Vide	0.3%	2.5%
Crato	0.3%	0%
Elvas	0.35%	1%
Fronteira	0.3%	5%
Gavião	0.3%	5%
Marvão	0.3%	2.5%
Monforte	0.34%	0%
Nisa	0.3%	2.5%
Ponte de Sor	0.3%	1.5%
Portalegre	0.3%	1.75%
Sousel	0.35%	0%

Porto

Municipality	IMI 2025	IRS refunded (2025)
Amarante	0.3%	0%
Baião	0.3%	0%
Felgueiras	0.3%	1%
Gondomar	by parish	0%
Lousada	0.3%	1%
Maia	0.345%	0%
Marco de Canaveses	0.3%	2%
Matosinhos	0.37%	0.25%
Paços de Ferreira	0.3%	0%
Paredes	0.3%	0%
Penafiel	0.3%	0%
Porto	0.324%	2%
Póvoa de Varzim	0.3%	1%
Santo Tirso	0.3%	1.5%
Trofa	0.39%	1%
Valongo	0.34%	0%
Vila do Conde	0.3%	0%
Vila Nova de Gaia	0.36%	2.5%

Santarém

Municipality	IMI 2025	IRS refunded (2025)
Abrantes	0.4%	0.5%
Alcanena	0.365%	0.3%
Almeirim	0.375%	0%
Alpiarça	0.36%	0%
Benavente	0.3%	2.5%
Cartaxo	0.45%	0%
Chamusca	0.3%	4%
Constância	0.3%	0%
Coruche	0.3%	2%
Entroncamento	0.3%	0%
Ferreira do Zêzere	0.3%	4%
Golegã	0.33%	0%
Mação	0.3%	1%
Ourém	0.325%	0%
Rio Maior	0.38%	0.6%
Salvaterra de Magos	0.35%	0%
Santarém	0.367%	0.5%
Sardoal	0.325%	0%
Tomar	0.34%	1%
Torres Novas	0.34%	0%
Vila Nova da Barquinha	0.3%	0.5%

Setúbal

Municipality	IMI 2025	IRS refunded (2025)
Alcácer do Sal	0.3%	1%
Alcochete	0.34%	1%
Almada	0.35%	1.5%
Barreiro	0.35%	0%
Grândola	0.3%	0%
Moita	0.365%	0%
Montijo	0.31%	1%
Palmela	0.3%	0%
Santiago do Cacém	0.3%	0%
Seixal	0.325%	0%
Sesimbra	by parish	0%
Setúbal	0.37%	1.7%
Sines	0.33%	1.25%

Viana do Castelo

Municipality	IMI 2025	IRS refunded (2025)
Arcos de Valdevez	0.34%	2%
Caminha	0.39%	0.5%
Melgaço	0.32%	0%
Monção	0.3%	3%
Paredes de Coura	0.3%	2%
Ponte da Barca	0.34%	1%
Ponte de Lima	0.32%	5%
Valença	0.3%	5%
Viana do Castelo	0.35%	0%
Vila Nova de Cerveira	0.3%	2%

Vila Real

Municipality	IMI 2025	IRS refunded (2025)
Alijó	0.32%	2.5%
Boticas	0.3%	5%
Chaves	0.3%	0%
Mesão Frio	0.4%	2%
Mondim de Basto	0.3%	2%
Montalegre	0.3%	5%
Murça	0.3%	2.5%
Peso da Régua	0.37%	0%
Ribeira de Pena	0.3%	0%
Sabrosa	0.3%	5%
Santa Marta de Penaguião	0.3%	4.5%
Valpaços	0.3%	0%
Vila Pouca de Aguiar	0.3%	0%
Vila Real	0.385%	0.25%

Viseu

Municipality	IMI 2025	IRS refunded (2025)
Armamar	0.3%	4%
Carregal do Sal	0.3%	0%
Castro Daire	0.3%	2%
Cinfães	0.3%	2%
Lamego	0.365%	1%
Mangualde	0.3%	1%
Moimenta da Beira	0.3%	2%
Mortágua	0.3%	5%
Nelas	0.3%	1%
Oliveira de Frades	0.3%	0%
Penalva do Castelo	0.3%	1%
Penedono	0.3%	5%
Resende	0.375%	5%
Santa Comba Dão	0.39%	0.6%
São João da Pesqueira	0.3%	0%
São Pedro do Sul	0.3%	3%
Sátão	0.3%	0%
Sernancelhe	0.3%	0%
Tabuaço	0.4%	1%
Tarouca	0.3%	0%
Tondela	0.3%	2.5%
Vila Nova de Paiva	0.3%	0%
Viseu	0.3%	1%
Vouzela	0.3%	1%