Seven of the 10 municipalities with the highest taxes per inhabitant are located in the Algarve

Municipal Tourist Tax on overnight stays was applied in 11 municipalities across the country, which totaled revenue of 56,4 ME

Illustration: Mariana Silva | Sul Informação

Seven of the 10 municipalities with the most direct tax revenue per inhabitant are located in the Algarve, indicates the Financial Yearbook of Municipalities, which is presented this Thursday in Lisbon.

However, this may not mean that residents pay more taxes than those in other municipalities, but that there will be significant revenue from non-residents, namely IMI (Municipal Property Tax) and IMT (Municipal Tax on Onerous Property Transfers). ).

These 10 municipalities with the highest rate of direct tax revenue per inhabitant are Loulé, Lagos, Vila do Bispo, Lagoa, Albufeira, Castro Marim and Aljezur, all in the district of Faro, as well as Grândola (Setúbal), Lisbon and Óbidos (Leiria).

The average direct taxes paid per inhabitant to Portuguese municipalities was 271 euros in 2022, according to the Financial Yearbook of Municipalities.

The same document indicates that tax collection was the main revenue of municipalities in 2022, with an increase of 12,8%, for a total of 3.892 million euros (ME) in 2022, 441,3 ME more than predicted .

That year, each inhabitant paid, on average, 271 euros in direct municipal taxes.

In global terms, for the 308 municipalities, IMT collection alone increased +351,5 ME (+26,1%) in 2022 compared to the previous year, for a total of 1.696,5 ME, and representing 43,8% of the total amount of direct taxes levied.

For the first time, IMT collection exceeded that of IMI, it is highlighted.

The IMI also resumed its upward trend, growing by around 0,5% and recording revenue of 1.488,3 ME (+8,1 ME), contributing 38,4% to the total direct taxes collected.

In 2022, 267 municipalities did not reduce the IMI rate to be charged to citizens, of which 68 obtained lower revenues from this tax.

Last year, 103 municipalities showed an increase in IMI and six municipalities that lowered the IMI rate registered an increase in the collection value.

IMI collection increased in all districts, with emphasis on Lisbon (+26%) and Porto (+15,1%). Beja, Bragança and Portalegre were the districts with the lowest IMI growth rate (with a variation rate of +0,8%).

The value of the IUC (Single Circulation Tax), in 2022, maintained a positive variation, presenting a growth rate of +8,0% (+20 ME), totaling 311,1 ME, and Derrama presented extraordinary growth of 26,2%, totaling 375,3 ME, representing, however, only 9,7% of total direct taxes collected.

The document highlights that direct taxes represented 99,5% of the tax revenue structure and indirect taxes 5%.

Taxes added to fees yielded Chambers 4.390,6 ME, an increase of +487,9 ME (+12,5%) compared to 2021.

The collection of fees, fines and other penalties grew by 25,7% (+91,4 million euros) in 2022, reaching a global amount of 447,4 million euros.

The Municipal Tourist Tax on overnight stays was applied in 11 municipalities, which totaled a revenue of 56,4 ME, and represented 30,8% of the total value of fees charged by these municipalities and 2,4% of the total revenue they received.

Between 2012 and 2022, global fee collection increased by 121,6% (+245,5 ME), with the highest value being recorded in the last economic year.
The volume of taxes and fees collected by local authorities has been on an upward trend since 2012, which was most notable between 2016 and 2019 and which increased again in 2021, as highlighted in the Yearbook.

The total income of the municipalities, in 2022, was 10.216,0 ME, 1.152,6 ME (+12,7%) more than in the previous year. The global liabilities of municipalities in the same year were 4.470 ME, 66,1 ME more than in 2021.

The Financial Yearbook of Portuguese Municipalities is the responsibility of the Accounting and Taxation Research Center of the Polytechnic Institute of Cávado and Ave (CICF/IPCA) and the Political Science Research Center of the University of Minho, and has the support of the Order of Certified Accountants (OCC) and the Court of Auditors.


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