The new Simplified Affordable Rental Regime (RSAA) came into effect on September 1st, but the decree that defines the maximum rent limits by typology has not yet been published. This regulation is essential for landlords to calculate the maximum applicable rent and decide whether they wish to join the new regime. The Ministry of Infrastructure and Housing merely stated that the decree is "pending publication", without indicating a specific date.
The RSAA is part of the "Construir Portugal" housing package and aims to replace the Rental Support Program (PAA), which had very low uptake with only about a thousand contracts signed, far below the previous government's projections. The electronic platform of the Housing Portal, managed by the Institute for Housing and Urban Rehabilitation (IHRU), where landlords and tenants must register, also remains inactive, although the decree-law that established the RSAA determined it should be operational by September 1st, 2026.
The new regime exempts landlords from income tax or corporate tax when they rent properties at a value that does not exceed 80% of the median rent per square meter published by INE at the municipal level. Once an eligible contract is signed, the landlord only needs to submit it on the IHRU platform, which will communicate the information to the Tax Authority. The RSAA also reduces the minimum contract duration from five to three years in the case of permanent residence, and eliminates the mandatory insurance required by the PAA.
The Lisbon Property Owners Association publicly criticized the lack of regulation, considering that an electronic platform only simplifies a procedure when it exists and is prepared to function. The association recalled that government announcements have not always been coordinated with their practical implementation, referring specifically to the difficulties many landlords faced when requesting compensations from IHRU for frozen rents.
