EBF
Published 4 November 2026, 21:42
Estatuto dos Benefícios Fiscais — the code of tax reliefs
A separate code that brings together tax reliefs: whose tax is reduced, for what and by how much. It is cited whenever a reduced rate or an exemption comes up — for example, article 45.º-C of the EBF sets a 10% rate on income from renting out a home at up to €2,300 a month, until the end of 2029.
Where you come across it. Legal texts, accountants' advice, discussions about IRS and IRC rates.
EBF reliefs are often temporary and have an end date — check which year the one you are counting on runs until.