Solvo
PT
Glossary

Renda moderada (moderate rent)

Rent up to 2.5 × the minimum wage — €2,300/month in 2026 on the mainland. Unlocks the 10% tax rate.

Defined in Decree-Law 97/2026. Measured as annual value divided by months elapsed, and it includes furniture and services even if contracted separately.

On the islands it's unconfirmed whether the regional minimum wage applies (€2,415 Azores, €2,420 Madeira).

Related

Categoria F (rental income tax)RSAA

General information based on current legislation. Not tax or legal advice.

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