Portaria 454/2026/1 of 13 October, in force since 14 October 2026, sets the maximum monthly rents, by municipality (concelho) and property type, for the Regime Simplificado de Arrendamento Acessível (RSAA), Portugal's simplified affordable rental scheme created by Decreto-Lei 97/2026 of 20 May, based on 80% of the median rent published by INE, the national statistics institute. These caps are increased by 10% if the rental includes private parking and by 10% if the property has an energy certificate of class A or higher, and the two increases can be combined. Landlords who meet all the conditions can be exempt from IRS (personal income tax) or IRC (corporate income tax) on the rental income covered and benefit from IMI and IMT advantages, but charging less than the cap is not enough: the contract must be reported to the Autoridade Tributária (Modelo 2 of the Imposto do Selo, by the end of the month after the lease starts) and to IHRU (by 15 January of the year after signing), and, as a general rule, last at least five years.
Yes. A foreign national can set up a Portuguese company even if they live in another country and have no intention of moving to Portugal, and they can also act as manager without living there. They need to obtain a NIF, the Portuguese tax number, before incorporation, have a registered office in Portugal (which can be a business domiciliation address), work with a Contabilista Certificado, a Portuguese certified accountant, and have a suitable banking solution. In many cases the company can be set up entirely remotely, online or through a duly authorised representative. As a rule, the company is subject to Portuguese tax obligations, such as IRC (corporate income tax) and IVA (VAT), and setting it up does not automatically give the right to live or work in Portugal.
ATGo is a free app from the Autoridade Tributária e Aduaneira, the Portuguese tax authority, for people who work on their own account. It lets you issue invoices, invoice-receipts and receipts, view the documents you have issued, track your income and record expenses, all from your phone. For a simple activity it can replace invoicing software; it does not replace tax and accounting follow-up — IVA, Segurança Social, IRS, foreign clients or withholding tax still need attention.
In Portugal, selling a property used in a business or profession — an alojamento local, for instance — can be taxed under the rules of IRS category B, not as a category G property capital gain. Under the simplified regime, a 0.95 coefficient generally applies to the balance of capital gains and losses (article 31 of the IRS Code). Moving the property into your private assets does not change this straight away: if the sale happens less than three years later, the gain stays in category B (article 10, no. 16).
According to the Autoridade Tributária, the Portuguese tax authority, the dedicated business bank account required by article 63-C of the Lei Geral Tributária must be held with a Portuguese bank, or with a foreign bank that operates in Portugal and is subject to Portuguese law. An account held only with an institution located abroad is not enough. The company may keep and use foreign accounts, as long as it has at least one account that meets these conditions.
The deadline to pay IRS — Portugal's personal income tax — on 2025 income passed on 31 August 2026, for taxpayers whose assessment was issued within the normal deadlines. If the assessment went unpaid, 15 days after the deadline the tax authority may automatically set up an instalment plan, with no guarantee required, for debts of €5,000 or less owed by taxpayers who have not previously requested instalments. Otherwise, instalments can be requested on the Portal das Finanças.
The IVA reverse charge in Portuguese construction changed in 2026. Circular letter (Ofício Circulado) n.º 25117/2026 of 24 June clarifies the changes brought by Decreto-Lei n.º 97/2026: the supplier must now hold a valid alvará or contractor certificate, and the reverse charge extends to certain housing construction contracts taxed at the reduced 6% rate — even when the buyer has no right to deduct. The new rules apply, as a rule, from 1 July 2026.
An ENI is simple, immediate and cheap, but your personal assets answer for the debts of the business. An LDA creates a limited-liability legal entity, more credible and sometimes more tax-efficient, at the cost of permanent accounting obligations. There is no magic turnover threshold: the decision rests on four criteria, only one of which is tax.
Modelo 30 reports to the Portuguese tax authority any payment made to a non-resident entity: Airbnb and Booking commissions, services from foreign suppliers, royalties, interest. It is due by the end of the second month following the payment. It is the most commonly missed filing, because the commission is deducted at source and never shows up as a debit on your bank statement.
Changing contabilista certificado in Portugal is a routine, regulated procedure you can start at any time. The new firm handles contact with the previous one, collecting your records and the change of registration with the tax authority. The real issue is not the conflict people fear: it is checking the true state of your file before you sign.
Since 1 July 2025, a non-resident running an Alojamento Local in Portugal can no longer use the article 53 CIVA exemption from IVA (Portuguese VAT). They fall under the standard regime from the first euro invoiced: IVA on every stay, periodic returns, certified invoicing. Residents remain subject to the usual threshold rules.
