AIMI Calculator 2026
Additional Municipal Property Tax — wealth surcharge
Verified for 2026 Source: CIMI art. 135-A a 135-K
Enter the total VPT.
Legal source
IMI Code (CIMI), articles 135-A to 135-K. Threshold of €600,000 (individual) / €1,200,000 (joint). Brackets: 0.7% up to €1M above threshold, 1% up to €2M, 1.5% above. Companies: 0.4%. Vacant properties: 7.5%.