Tax Rulings
Find out in detail about all the indicators relating to tax rulings levied on Portuguese municipalities.
The essentials of municipal taxation
The theme of tax rulings concerns all indicators that concern municipal taxation, where not only applied rates are evaluated, but also stability indices.
From the analysis of these financial activities, figures that materialize and represent the reality of the various municipalities result, we present some of the most expressive indicators in the national panorama.
Data to know
Municipality decisions
Variable IRS rate applied
Data from 2023
295 of 308 Municipalities
5 Highest national value Several counties
3,5 National average
0 Lowest national value Several counties
IRC surcharge rate applied
Data from 2022
177 of 308 Municipalities
0 Highest national value Several counties
0 National average
0 Lowest national value Several counties
IMI rate applied to urban buildings
Data from 2022
223 of 308 Municipalities
0,5 Highest national value Vila Real de Santo António
0,3 National average
0,3 Lowest national value Several counties
IMI rate applied to rustic buildings
Data from 2022
223 of 308 Municipalities
0,8 Highest national value Several counties
0,8 National average
0,8 Lowest national value Several counties
Source
AT, INE
14.12.2021