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New rental rules come into effect with income tax and corporate tax exemptionsPhoto by thorl5 on Pexels
Real EstateLisboa

New rental rules come into effect with income tax and corporate tax exemptions

Olhares de Lisboa2 September 2026 at 21:56

The new Simplified Affordable Rental Regime (RSAA) came into effect on September 1, 2026, establishing new rules for the rental market. This measure aims to increase the housing supply in the country.

The new regime grants a full IRS or IRC exemption to landlords who put their properties on the rental market at lower prices. This tax incentive is the government's main instrument to encourage property owners to join the program.

Simultaneously, the National Statistics Institute (INE) revealed last week that so-called "normal rents" could increase by 2.56% in 2027. This projection comes in a context of tension in the Portuguese housing market.

The content was originally published in Olhares de Lisboa.

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