AIMI additional property tax

Selling a house in Portugal might look straightforward at the moment. The property market is performing at record levels, with prices continuing to climb — reaching €6,059 per m² in Lisbon and €4,060 per m² in Porto in February 2026.

Buying property to put on the rental market is a viable investment option, but does it pay off in Portugal?

The Addition to the Municipal Property Tax (Adicional ao Imposto Municipal de Imóveis or AIMI) is, as the name implies, a tax levied on real estate assets. It was created relatively recently, in 2017, and many property owners in Portugal don’t know they have to pay the AIMI.