Companies letting homes now pay tax on only half the rent
A new incentive lets companies and sole traders with organised accounting leave half of their residential rental income out of the tax base. It applies to income earned between 1 January 2026 and 31 December 2029, and only where the rent stays inside the moderate-rent ceiling — €2,300 a month in 2026. The rule sits in article 45.º-C of the tax benefits statute, with the rent ceilings set by Decree-Law 97/2026.
Why it matters for your move
If you hold Portuguese rental property through a company, this halves the taxable base for four years. Two conditions decide whether you qualify: the letting must be residential, and the rent must stay under the ceiling.
This is Re-locant.com’s own brief, written to explain what the update means for people moving to or living in Portugal. For the full original report, see the source below.