Coimbra keeps three municipal tax settings for 2027; IMI still needs a separate decision
Coimbra's municipal executive has approved proposals for the 2027 derrama, variable IRS participation and municipal rights-of-way charge. The property-tax rate was not part of this decision.
Archived after its publication day. Search retains this original briefing for background and accountability.
Archived 12 September 2026Residents and businesses can see the direction of the municipality's tax choices without treating an executive proposal as a final bill or assuming that IMI has already been fixed.
- The proposed derrama rate is 1.45% for taxable business profits within the applicable municipal framework.
- The municipality proposes to retain the full 5% variable participation in personal income tax.
- The proposed municipal rights-of-way charge is 0.25%.
- IMI was not voted in this package; the stated intention to keep it at 0.3% still requires the relevant decision.
What the executive approved
The Coimbra executive voted to maintain the named derrama, variable IRS participation and municipal rights-of-way settings for 2027. These municipal instruments affect different taxpayers and should not be combined into one headline percentage.
Derrama concerns qualifying business profits, while the variable IRS participation determines how much of the permitted share the municipality retains or returns. The rights-of-way charge is connected to the use of the municipal public domain by electronic communications networks and can be reflected under its own rules.
What remains open
The municipal assembly and the remaining legal steps matter before treating the proposals as final. The IMI rate also needs its own decision; an announced intention to retain 0.3% is not the same as an approved rate.
For a personal or company budget, use the final municipal decision together with the tax rules that apply to the relevant year and taxpayer. A municipal rate does not replace an individual calculation by the tax authority or an adviser.
What you can do now.
- 01
Wait for the final municipal approvals before fixing a 2027 tax assumption.
- 02
Keep IMI separate from derrama, IRS participation and the rights-of-way charge.
- 03
Ask an accountant how the final rates apply to the specific person, property or company.
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