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.
Analysing these financial activities provides figures that represent the reality of the different municipalities, and some of the most significant indicators on the national scale are shown below.
Data to know
Municipality decisions
Variable IRS rate applied
Data from 2019
290 of 308 Municipalities
5 Highest national amount Several counties
4 National average
0 Lowest national amount Several counties
IRC surcharge rate applied
Data from 2019
208 of 308 Municipalities
1,5 Highest national amount Several counties
1,3 National average
0,1 Lowest national amount Castro Marim
IMI rate applied to urban buildings
Data from 2020
274 of 308 Municipalities
0,8 Highest national amount Several counties
0,8 National average
0,8 Lowest national amount Several counties
IMI rate applied to rustic buildings
Data from 2020
274 of 308 Municipalities
0,8 Highest national amount Several counties
0,8 National average
0,8 Lowest national amount Several counties
Source
AT, INE
14.12.2021