Two new rental regimes start today — cheaper rent for tenants, no tax for landlords
From 1 September Portugal runs two new schemes for the rental market: the Simplified Accessible Rental Regime (RSAA) and Investment Contracts for Rental (CIA). Under the RSAA the rent must stay within 80% of the median rent per square metre that INE publishes for that municipality; in exchange the landlord is exempt from income tax on that rental income, with no end date. A landlord who prefers not to cap the rent can instead opt for a flat 10% rate on rental income, available until 31 December 2029. Tenants get an income-tax deduction of up to €900 for 2026, rising to €1,000 from 2027. Joining is done through the IHRU platform, with registration by 15 January each year.
Why it matters for your move
If you are about to rent, this is the first measure in years that pays a landlord to ask for less rather than more — so ask whether a listing is inside the scheme before you sign, and claim the deduction on your return. If you own a flat you let out, the choice between a capped rent with no tax and a free rent taxed at 10% is a real calculation, not a formality.
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.