At a glance: If a property was registered for alojamento local (AL) in your individual name and you sell it less than three years after transferring it back to your personal assets, the gain is taxed under category B rules in full. Arbitral decision no. 1036/2025-T of...
Since 1 July 2026, Portugal applies a reduced 6% VAT rate on housing construction and rehabilitation works, under Decreto-Lei n.º 97/2026, de 20 de maio, which added verba 2.42.1 to List I of the VAT Code (CIVA). The rate covers contract works (empreitadas) on...
Short-term rental in Madeira operates under the Alojamento Local (AL) framework: registration before the first guest, compliance with the establishment requirements, and taxation of the income, most commonly under the simplified regime, where only a fraction of gross...
If you own property in Portugal, the short answer is that IMI is charged on the previous calendar year, with the annual bill issued in spring and payment due at the end of May and, for larger amounts, additionally in August and November. This guide explains exactly...
The Portugal housing tax package 2026, enacted by Decree-Law 97/2026 of 20 May 2026, reshapes how residential property is taxed in Portugal, including Madeira. It raises transfer tax for most non-resident buyers, rewards long-term landlords with lower income tax, and...
At a glance The Portugal Housing Package 2026, enacted by Decreto-Lei n.º 97/2026 of 20 May (under the legislative authorisation in Lei n.º 9-A/2026 of 6 March), introduces a coordinated set of fiscal measures across VAT, IRS (Personal Income Tax), IRC (Corporate...
DL 97/2026 combines a 7.5% IMT flat rate on non-resident purchasers (new CIMT Article 17.º, n.º 10) with a moderate-rent leasing pathway that opens partial IMT cancellation, an RSAA full IRS/IRC exemption, a 10% IRS / 50% IRC regime under Article 45.º-C EBF, and a...
Portugal's reduced 6% VAT rate for housing construction is no longer a regime "still to come". With the publication of Decreto-Lei n.º 97/2026 (May 20), the implementing decree that operationalises Lei n.º 9-A/2026 (March 6) is now in force, with the different...
Regulation (EU) 2024/1028 of the European Parliament and of the Council, of 11 April 2024, on data collection and sharing relating to short-term accommodation rental services, enters into application on 20 May 2026. The Regulation does not create a new licensing...
On 12 May 2026, the President of the Republic, António José Seguro, promulgated the Government decree adopted under the legislative authorisation granted by Lei n.º 9-A/2026, of 6 March. The decree carries the bulk of the housing tax package and takes effect once...