rendimentos prediais
Published 8 November 2026, 20:40
rendimentos prediais — income from property, Category F of income tax
Everything a person receives for letting someone else use their house, flat, room or plot of land: the rent itself, payment for furniture and appliances in the let home, payment for advertising on a wall, and, when you sublet, the difference between what you receive and what you pay. It is taxed at a separate rate rather than on the general scale.
Where you come across it. The IRS tax return, Annex F; any conversation about tax on rental income.
Short-term letting (alojamento local) does not belong here: it falls under Category B, business income, and is calculated differently.
Official website: diariodarepublica.pt/dr/legislacao-consolidada/lei/2014-70048167