RSAA
Published 8 November 2026, 20:40
regime simplificado de arrendamento acessível — simplified affordable rental regime
A tax regime in force since 1 September 2026. If a landlord lets a flat as a permanent home, for at least three years and at a rent no higher than the set ceiling, the income from this letting is entirely exempt from IRS or IRC. It is the landlord who joins the regime, not the tenant; it matters to the tenant because it is the only real incentive for a landlord to set the rent below the market rate. It replaced the earlier Programa de Apoio ao Arrendamento.
Where you come across it. Rental adverts, talking to the landlord and the agent, municipal affordable rental programmes.
The rent ceiling is calculated by type of flat, based on 80% of the median rent in the municipality according to INE. The figures were approved by portaria 454/2026 of 13 October 2026, and you can work out your ceiling with the calculator on the Portal da Habitação website. The portaria grants the 10% energy-class supplement only to class A and above, although in October 2026 the calculator was already applying it from class B.
Official website: diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227