What changed — Portugal rule tracker

What changed: since 25 May 2026, buyers who are not Portuguese tax residents pay a flat 7.5% IMT on residential property: no progressive brackets, no primary-home reduction. Roughly double on a €500k home. DL 97/2026 was published on 20 May 2026 and entered into force five days later; the 1 September 2026 date in the same decree applies to other measures.

Who it affects: anyone completing a purchase before becoming tax resident.

What to do: run your real numbers in the calculator; exceptions exist for those taking tax residency within the qualifying window or committing to long-term rental, so verify your case.

What changed: empreitadas (construction/renovation works) on housing qualify for 6% VAT instead of 23% — own permanent home up to ~€648,000–660,000 or rentals up to €2,300/month. DL 97/2026 (published 20 May 2026) applies from Q3 2026, covering works whose procedural initiative falls 25 Sep 2025–31 Dec 2029 (VAT due from 1 Jan 2026).

Who it affects: anyone renovating or building a home.

What to do: agree the 6% rate in writing with your contractor; mind the ~10% IMT clawback if the property's use changes.

What changed: new EU pet legislation took effect in April 2026, with new health-certificate forms mandatory from October 2026.

Who it affects: anyone bringing a dog or cat from outside the EU.

What to do: have your vet confirm they are using the current form; the rest of the process (microchip → rabies → 21 days → AHC) is unchanged — see our pets guide.

What changed: family reunification now generally requires the sponsor to hold residency for 2 years first, with narrow exceptions (minor children, EU Blue Card, Golden Visa, highly qualified). D8 remote-worker families are not on the exempt list.

Who it affects: families planning to relocate in stages.

What to do: apply together as a family from the start where possible; verify your category with AIMA or a lawyer before planning separate arrivals.

What changed: the old NHR tax regime closed to new arrivals; the successor IFICI keeps a 20% flat rate for 10 years but with strict eligibility (degree + experience, qualifying sectors) — and pensions are out.

Who it affects: retirees and most remote workers who budgeted around NHR.

What to do: read our IFICI explainer and have a contabilista confirm your case before counting on the rate. Application deadline: January 15 after becoming tax resident.