Taxpayers who have IPTU to pay should pay attention to the calendar. The first installment of IPTU must be paid by June 1st, but there are owners who can choose to pay the entire tax as early as the first deadline. Still, this choice does not entitle you to any discount.
The question is common at this time of year: is paying the IPTU upfront worth it? According to DECO PROteste, cited by , the answer is clear. When the tax is charged in two or three installments, the taxpayer can pay everything at once, but there is no reduction in the final amount.
In other words, the possibility of paying the entire tax in the first deadline only serves to simplify payment management. It does not work as a tax benefit or as a form of savings.
Who has to pay IMI this year?
IMI is paid by whoever owned the property on the last day of the previous year. Therefore, in 2026, anyone who owned a property on December 31, 2025 will pay this tax.
The rule applies to apartments, houses, garages, stores, land and other urban or rural buildings subject to tax.
Owners who do not benefit from exemption are required to pay IPTU every year. The amount collected reverts to the city halls, with each city hall responsible for collecting the properties located in the respective municipality.
How does the IMI calendar work?
The payment schedule depends on the total tax amount. If the IPTU is equal to or less than R$100, it must be paid in cash, by the end of May.
When the amount is greater than 100 euros and equal to or less than 500 euros, payment can be made in two installments. The first expires at the end of May and the second at the end of November.
When the IPTU exceeds R$500, the taxpayer can pay in three installments: the first until the end of May, the second until the end of August and the third until the end of November.
You can pay everything in the first term
Even when the tax is divided into installments, the owner can choose to pay in full at the first moment.
In the billing note, the IRS indicates the total amount of IPTU for those who want to pay everything at once. This option can be useful for those who prefer to avoid forgetfulness or manage the annual budget in a simpler way.
However, it is important to emphasize that paying everything at the beginning does not reduce the tax. The amount to be paid is the same, whether paid in installments or all at once.
What determines the value of the IMI?
IMI is levied on the Tax Asset Value of the property, known as VPT. This value is calculated based on several factors, including the location, area, age, quality and comfort of the property.
The rate applied is defined by each municipality, within the limits provided for by law. Therefore, two properties with similar characteristics can pay different values if they are located in different municipalities.
Additionally, some families may benefit from reductions or exemptions depending on their economic situation, type of property and applicable rules.
Pay attention to deadlines
Anyone who does not pay the IPTU within the deadline may be subject to late payment interest and other charges. Therefore, it is advisable to confirm the billing note on the Finance Portal and check the amount, payment reference and applicable deadline.
Payment can be made via ATM, homebanking, MB Way, Finance Portal, CTT branches or Finance services.
For those whose tax is divided into several installments, it is worth keeping the following dates in mind: August and November, in cases where there are second and third installments.
Paying everything can help, but it doesn’t give you a discount
The main conclusion is simple: paying the IPTU in cash is allowed in many cases, but there is no discount. The option can be advantageous only from the point of view of personal organization, especially for those who prefer to resolve their tax as early as the first deadline and avoid new payment dates throughout the year.
Even so, those who prefer to maintain liquidity can opt for phased payment, whenever the IMI value allows for two or three installments. The important thing is not to miss the deadlines set by Finance.
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