The government published regulations for the Simplified Affordable Rental Scheme (Regime Simplificado de Arrendamento Acessível), establishing maximum rent caps by municipality that allow property owners to qualify for full tax exemptions. Under the rules, landlords renting a studio apartment (T0) can charge up to €785 per month in Lisbon and €652 in Porto without paying taxes on the rental income. The scheme provides exemptions from both personal and corporate income taxes to encourage below-market residential leases.
Government Sets Rent Ceilings for Affordable Housing Scheme
Tuesday, 13 October 2026AI summary
Context & Explainers
The Simplified Affordable Rental Scheme (Regime Simplificado de Arrendamento Acessível) is a state program that sets maximum rent limits for properties based on location and apartment size. Landlords who agree to charge rents within these government caps receive exemptions on personal income tax (IRS) applied to rental earnings. The initiative aims to expand the supply of long-term housing at rates roughly 20% below open market prices.
3 sources
- Maximum limits for the new affordable rent programme have been announced. Up to these values, landlords are exempt from IRS or IRC taxcnnportugal.iol.pt ·
- A 785-euro studio flat in Lisbon will qualify for full tax exemption on rental incomepublico.pt ·
- Studios for 785 euros in Lisbon and 652 euros in Porto guarantee tax incentives for landlordsdinheirovivo.dn.pt ·
