tributação autónoma
Published 8 November 2026, 22:47
taxa de tributação autónoma — a separate tax rate
A rate at which income is taxed on its own, without being added to the rest of your income and without moving up the general scale. Residential rent is taxed this way: the standard rate is 25%; it is 10% if the monthly rent is no more than €2,300 (2026), and 15%, 10% or 5% for a contract of five, ten or twenty years. Under the affordable rent scheme, the rate is zero.
Where you come across it. Working out the tax on rental income; the IRS return.
Tax deductions cannot be applied to income taxed at a separate rate. You can opt for englobamento — adding the rent to your other income and taxing it on the scale — but with an ordinary income this works out more expensive.