AIMI — additional property tax

An annual tax on the sum of residential tax values above €600,000 per owner.

Rates: 0.7% up to €1M, 1% from 1 to 2M, 1.5% above. Couples filing jointly double the thresholds. Companies: 0.4% with no allowance.

Assessed in June, paid in September. Not deductible against rental income.

IMI VPT

General information based on current legislation. Not tax or legal advice.

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