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Santa Cruz da Graciosa: property tax (IMI) and income tax refund
| Santa Cruz da Graciosa | Value |
|---|---|
| IMI on urban property (2025, paid in 2026) | 0.3% |
| IMI on urban property (2026, paid in 2027) | not yet set |
| IMI on rural property | 0.8% |
| Family IMI discount (1 / 2 / 3+ dependants) | €30 / €70 / €140 |
| IRS refunded by the council (2025 income) | 2% |
| IRS refunded by the council (2026 income) | 2% |
How much IMI will I pay in Santa Cruz da Graciosa?
IMI is charged on the property's taxable value (VPT), shown on the property record (caderneta predial): IMI = VPT × municipal rate.
Example (illustrative): a home in Santa Cruz da Graciosa with a VPT of €100,000.00 pays €100,000.00 × 0.3% = €300.00 a year.
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 Santa Cruz da Graciosa 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 Santa Cruz da Graciosa, on 2025 income, residents get back 2%: with €2,000 of IRS assessed, that is €40.00. It applies to people whose tax address is in the municipality. See how to file in the IRS tax return guide.
Other municipalities in Azores
| Municipality | IMI 2025 | IRS refunded |
|---|---|---|
| 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% |
Frequently asked questions
What is the IMI rate in Santa Cruz da Graciosa?
For 2025 IMI, paid in 2026, the rate on urban property in Santa Cruz da Graciosa is 0.3% of the taxable property value (VPT). Rural property pays 0.8%.
Does Santa Cruz da Graciosa council refund income tax?
Yes. On 2025 income (tax return filed in 2026), the council refunds 2% of the IRS assessed to residents. It is applied automatically in your tax assessment.