The personal income tax (IRS) exemption on capital gains arising from the sale of a primary and permanent residence remains one of the most relevant tax reliefs available to individuals in Portugal. However, recent legislative and administrative developments have...
Portugal has proposed a new tax framework to stimulate investment in affordable-rental housing through collective investment undertakings (CIUs). The proposal introduces a 5% Personal Income Tax (IRS) rate on qualifying distributions, enhanced CIU-level exemptions,...
Retirees living in Portugal who sell their primary residence may qualify for a highly favourable tax regime that allows the exclusion of capital gains tax when the sale proceeds are reinvested into specific long-term retirement products. A recent binding ruling issued...
Portugal’s capital gains tax reinvestment rules allow a full exemption when sale proceeds are reinvested in another primary residence. A 2025 binding opinion (Processo 28272) confirms that non-residents may also qualify when the household occupies the property as its...
Selling property in Portugal can trigger significant tax consequences. Whether you are an expat living in Madeira or a non-resident investor, understanding how Portuguese tax rules apply is essential. The sale of real estate located in Portugal generally falls within...
Madeira has become one of Europe’s most attractive destinations for property investment and tourism. Many foreign investors buy homes here to operate them as short-term rental properties. However, Portuguese tax and accounting rules for local accommodation (Alojamento...
Madeira’s strategic Atlantic location, EU stability, and investor-friendly tax environment make it an attractive destination for entrepreneurs looking for a business for sale in Madeira. Whether acquiring a restaurant, retail space, or service company, success depends...
Madeira’s booming tourism market continues to attract investors seeking stable returns from short-term rentals and second homes. The island’s beauty, safety, and accessibility make it a prime destination for hospitality investment. Yet succeeding in the holiday rental...
Owning property in Madeira offers a rare combination of year-round demand, solid yields, and exceptional quality of life. For many foreign owners, however, the real challenge begins after the purchase: ensuring that their property is managed professionally, income is...
Buying property in Portugal can be one of the most rewarding decisions an expat can make. Madeira, in particular, offers a unique combination of natural beauty, lifestyle, and investment potential. However, before your new home in the sun becomes a reality, you’ll...