Solvo
PT
Glossary

RSAA — affordable rental regime

Full income-tax exemption for affordable leases, in force since 1 September 2026. Rent limits still pending regulation.

No expiry (the 10% rate expires in 2029). Rent limit by layout, based on 80% of the INE median per municipality, adjusted for energy rating and parking. Minimum 3 years.

Trap: exempt income is still counted to set the rate on your other income. Filing with IHRU by 15 January of the following year.

Status on 8 September 2026: regulation unpublished, IHRU platform inactive. We flag eligibility, we don't compute the number.

Related

Categoria F (rental income tax)Renda moderada (moderate rent)

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

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