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Porto Santo: property tax (IMI) and income tax refund

Data collected on from the Portal das Finanças · Ler em português

Quick answer: In Porto Santo, the IMI (municipal property tax) rate on urban property is set by parish. The council gives residents back 1.25% of income tax (IRS) out of its 5% share.
Porto SantoValue
IMI on urban property (2025, paid in 2026)by parish
IMI on urban property (2026, paid in 2027)not yet set
IMI on rural property0.8%
Family IMI discount (1 / 2 / 3+ dependants)€30 / €70 / €140
IRS refunded by the council (2025 income)1.25%
IRS refunded by the council (2026 income)1.25%

How much IMI will I pay in Porto Santo?

IMI is charged on the property's taxable value (VPT), shown on the property record (caderneta predial): IMI = VPT × municipal rate.

It is paid in May (up to €100), May and November (up to €500) or May, August and November (over €500). Owner-occupied homes and low-income households may be exempt.

Does Porto Santo council refund income tax?

Every council is entitled to up to 5% of residents' income tax (IRS) and decides how much to give back. In Porto Santo, on 2025 income, residents get back 1.25%: with €2,000 of IRS assessed, that is €25.00. It applies to people whose tax address is in the municipality. See how to file in the IRS tax return guide.

Other municipalities in Madeira

MunicipalityIMI 2025IRS refunded
Calheta (Madeira)0.3%5%
Câmara de Lobos0.3%2%
Funchal0.3%5%
Machico0.3%1%
Ponta do Sol0.3%5%
Porto Moniz0.3%5%
Porto Santoby parish1.25%
Ribeira Brava0.3%0%
Santa Cruz0.3%1%
Santana0.3%5%
São Vicente0.3%0%

Frequently asked questions

What is the IMI rate in Porto Santo?

In Porto Santo the IMI rate on urban property is set by parish. Check your parish rate on the Portal das Finanças.

Does Porto Santo council refund income tax?

Yes. On 2025 income (tax return filed in 2026), the council refunds 1.25% of the IRS assessed to residents. It is applied automatically in your tax assessment.

Official sources

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