Investors who sign contracts with the Institute for Housing and Urban Rehabilitation (Instituto da Habitação e da Reabilitação Urbana or IHRU) to provide homes at moderate rents will receive a package of tax exemptions. These Investment Contracts for Housing Rental (Contratos de Investimento para Arrendamento Habitacional or CIA) require a minimum ten-year commitment from property owners. The rules for this regime, which entered into force this year, have now been officially clarified.
New tax exemptions for moderate rent contracts
Thursday, 1 October 2026AI summary
Context & Explainers
IHRU is the national Institute for Housing and Urban Rehabilitation (Instituto da Habitação e da Reabilitação Urbana). It manages public housing and urban renewal programmes and runs property offers and application processes — for example the T0–T5 homes listed in Almada, Amadora, Caldas da Rainha, Lisbon, Porto and Vila Nova de Gaia with applications open until 9 February — so residents should check eligibility and how to apply.
