{"id":5451,"date":"2026-09-16T11:08:16","date_gmt":"2026-09-16T11:08:16","guid":{"rendered":"https:\/\/www.coutinhorebelo.com\/?p=5451"},"modified":"2026-09-28T14:03:30","modified_gmt":"2026-09-28T14:03:30","slug":"6-vat-affordable-rentals-and-housing-tax-incentives-the-new-2026-regime","status":"publish","type":"post","link":"https:\/\/www.coutinhorebelo.com\/en\/6-vat-affordable-rentals-and-housing-tax-incentives-the-new-2026-regime\/","title":{"rendered":"6% VAT, affordable rentals, and housing tax incentives: the new 2026 regime"},"content":{"rendered":"<p><strong>Publication date:<\/strong> September 2026<br \/>\n<strong>Areas:<\/strong> Tax Law and Real Estate Law<\/p>\n<p>&nbsp;<\/p>\n<p>Decree-Law No. 97\/2026 of 20 May approved a broad set of tax incentives aimed at increasing the construction, rehabilitation and availability of residential properties.<\/p>\n<p>The legislation introduced, in particular:<\/p>\n<ul>\n<li>the temporary application of the reduced VAT rate to certain residential construction contracts;<\/li>\n<li>a partial VAT refund scheme for individuals who incur VAT on the construction of their own homes;<\/li>\n<li>investment contracts for residential leasing \u2014 CIA;<\/li>\n<li>the Simplified Affordable Rental Scheme \u2014 RSAA;<\/li>\n<li>personal income tax benefits associated with rental income and the reinvestment of capital gains;<\/li>\n<li>new IMT rules applicable to non-resident purchasers.<\/li>\n<\/ul>\n<p>The CIA and RSAA have been in effect since <strong>1 September 2026<\/strong>. Certain tax amendments take effect from 1 January 2026, in accordance with the transitional provisions established by the legislation.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Which properties are covered?<\/strong><\/p>\n<p>In general terms, the incentives apply to the construction, rehabilitation, acquisition and rental of residential properties whose sale price or rent is considered moderate.<\/p>\n<p>For 2026:<\/p>\n<ul>\n<li>the monthly rent may not exceed 2.5 times the applicable monthly minimum wage in 2026;<\/li>\n<li>the sale price may not exceed the upper limit of the second bracket of the IMT table applicable to owner-occupied permanent residences.<\/li>\n<\/ul>\n<p>These limits may subsequently be updated by ministerial order.<\/p>\n<p>For the purpose of determining the relevant price or rent, the overall economic value of the transaction must be taken into account. Amounts relating to furniture, equipment, ancillary parts or services that contribute to the value of the property are included, even where they are covered by a separate contract.<\/p>\n<p>It will therefore not be possible to circumvent the limits by artificially separating rent, furniture, parking or other associated services.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Reduced VAT rate on residential construction contracts<\/strong><\/p>\n<p>The new item 2.42.1 of List I annexed to the VAT Code allows the reduced rate to be applied to construction or rehabilitation contracts concerning:<\/p>\n<ul>\n<li>properties intended for sale as the purchaser\u2019s owner-occupied permanent residence;<\/li>\n<li>properties intended exclusively for residential rental;<\/li>\n<\/ul>\n<p>provided that the sale price or rent does not exceed the legally established limits.<\/p>\n<p>The scheme applies to contracts relating to urban development operations whose procedural initiative took place between <strong>25 September 2025 and 31 December 2029<\/strong> and for which VAT becomes chargeable from <strong>1 January 2026<\/strong>.<\/p>\n<p>Depending on the case, procedural initiative is deemed to occur upon:<\/p>\n<ul>\n<li>submission of the licensing application;<\/li>\n<li>submission of the prior notification;<\/li>\n<li>in the case of exempt works, submission of the legally required prior opinion or of the notice concerning the commencement of works.<\/li>\n<\/ul>\n<p>Although the ordinary entry into effect is linked to the quarter following the entry into force of the legislation, application from 1 January 2026 is permitted where the supplier and the purchaser jointly opt for it.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>The use made of the property by the purchaser and the risk of increased IMT<\/strong><\/p>\n<p>Application of the reduced rate to the construction contract depends on the intended use of the property and compliance with the applicable objective requirements.<\/p>\n<p>However, the fact that the final purchaser does not actually use the property as their owner-occupied permanent residence does not, in itself, require the contractor to regularise the VAT.<\/p>\n<p>The legislation transfers that risk to the purchaser through the possibility of applying an <strong>additional IMT charge corresponding to 10% of the taxable value<\/strong>.<\/p>\n<p>Promissory agreements, construction contracts and sale and purchase agreements should therefore expressly regulate:<\/p>\n<ul>\n<li>the intended use of the property;<\/li>\n<li>responsibility for providing information;<\/li>\n<li>the obligation to cooperate in providing documentation;<\/li>\n<li>the tax consequences of a change of use;<\/li>\n<li>the allocation of liability in the event of a breach attributable to one of the parties.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Partial VAT refund for individuals<\/strong><\/p>\n<p>A partial VAT refund scheme has also been created for individuals who, outside the scope of any business or professional activity, contract for the construction of a property intended to be their owner-occupied permanent residence.<\/p>\n<p>The main requirements include:<\/p>\n<ul>\n<li>the existence of a genuine construction contract;<\/li>\n<li>application of the standard VAT rate;<\/li>\n<li>proper issuance and reporting of invoices;<\/li>\n<li>compliance with the maximum property value limit;<\/li>\n<li>use as an owner-occupied permanent residence within six months after the documentation relating to the commencement of use is issued;<\/li>\n<li>maintenance of that use for at least 12 months, except in the exceptional circumstances provided for by law.<\/li>\n<\/ul>\n<p>The mere purchase of construction materials is not eligible.<\/p>\n<p>The application must be submitted electronically to the Tax Authority within 12 months after the documentation relating to the commencement of use is issued. Applications relating to the first three quarters of 2026 may be submitted from <strong>1 October 2026<\/strong>, with the respective 12-month period being counted from that date.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Investment contracts for rental housing<\/strong><\/p>\n<p>Investment contracts for rental housing \u2014 CIA \u2014 allow tax benefits to be granted, for a period of up to 25 years, to investments in properties intended for residential rental or subletting.<\/p>\n<p>The contract is entered into between the investor and the Institute for Housing and Urban Rehabilitation \u2014 IHRU \u2014 acting on behalf of the State.<\/p>\n<p>The essential conditions include:<\/p>\n<ul>\n<li>allocation of at least 700\/1000 of the construction area covered by the contract to residential rental;<\/li>\n<li>compliance with maximum rent limits;<\/li>\n<li>the investor having the necessary technical and management capacity;<\/li>\n<li>properly organised accounting records;<\/li>\n<li>regularised tax and social security status;<\/li>\n<li>a prohibition on transferring the properties without simultaneously transferring the contractual position, in the cases where this is permitted.<\/li>\n<\/ul>\n<p>The CIA must identify the properties, the benefits granted, the rent limits and the conditions governing their adjustment. The investor is also subject to monitoring by the IHRU and must submit an annual implementation report.<\/p>\n<p>This is a potentially relevant scheme for substantial real estate investments, but it should be compared with ordinary property exploitation, taking into account the duration of the commitment and the consequences of non-compliance.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Simplified Affordable Rental Scheme<\/strong><\/p>\n<p>The RSAA replaces the former Affordable Rental Programme and lays down the conditions under which rental and subletting agreements may qualify as affordable rental agreements.<\/p>\n<p>Participation may allow tax benefits on rental income, but requires continued compliance with the conditions relating to:<\/p>\n<ul>\n<li>residential use;<\/li>\n<li>the rent limit;<\/li>\n<li>the content and duration of the agreement;<\/li>\n<li>identification of the property;<\/li>\n<li>the communications and validations required by the system.<\/li>\n<\/ul>\n<p>Agreements previously included in the repealed schemes must be analysed in light of the transitional provisions, and it should not be assumed that the legislative replacement automatically results in the loss of benefits previously granted.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Reinvestment of capital gains in properties for rental<\/strong><\/p>\n<p>The scheme allows certain real estate capital gains to be excluded from personal income tax where the proceeds are reinvested in properties intended for residential rental at moderate rents.<\/p>\n<p>The conditions include:<\/p>\n<ul>\n<li>reinvestment within the 24 months prior to or the 36 months following the disposal;<\/li>\n<li>declaration of the intention to reinvest;<\/li>\n<li>conclusion of the rental agreement, as a rule, within six months;<\/li>\n<li>maintenance of the property in rental use for at least 36 months, consecutive or otherwise, during the first five years;<\/li>\n<li>compliance with maximum rent limits;<\/li>\n<li>no disposal of the property for five years.<\/li>\n<\/ul>\n<p>Non-compliance results in taxation of the gain, increased by compensatory interest.<\/p>\n<p>Where completion of the reinvestment is prevented by a subsequent breach of a promissory agreement, sale and purchase agreement or construction contract that is not attributable to the taxpayer, the time limit may be suspended if the breach is the subject of court proceedings and the reporting obligations provided for by law are met.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>IMT applicable to non-resident purchasers<\/strong><\/p>\n<p>The acquisition by a non-resident of a property intended exclusively for residential use is, as a rule, subject to an <strong>IMT rate of 7.5%<\/strong>, without exemption or reduction.<\/p>\n<p>The scheme provides for exceptions, in particular where the purchaser:<\/p>\n<ul>\n<li>becomes tax resident in Portugal within two years; or<\/li>\n<li>allocates the property to residential rental at a moderate rent within six months and keeps it rented for at least 36 months, consecutive or otherwise, during the first five years.<\/li>\n<\/ul>\n<p>Recovery of the difference between the tax paid and the amount that would have been due under the general rates depends on an application by the interested party, to be submitted within six months after becoming tax resident or entering into the rental agreement.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>The new regime offers relevant opportunities, but makes the benefits subject to demanding time, quantitative and documentary requirements.<\/p>\n<p>Before entering into a construction contract, acquiring or selling a property, or joining an affordable rental scheme, the following should be verified:<\/p>\n<ul>\n<li>the date on which the urban planning procedure began;<\/li>\n<li>the date on which VAT becomes chargeable;<\/li>\n<li>the overall price of the property and the transaction;<\/li>\n<li>the overall amount of the rent and associated services;<\/li>\n<li>the duration of the residential use;<\/li>\n<li>the consequences of any future change of use;<\/li>\n<li>the reporting obligations and refund deadlines.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Official sources<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/decreto-lei\/97-2026-1124493227?utm_source=chatgpt.com\">Decree-Law No. 97\/2026 of 20 May<\/a><\/li>\n<li><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0001400040.pdf?utm_source=chatgpt.com\">Official text in PDF<\/a><\/li>\n<li><a href=\"https:\/\/diariodarepublica.pt\/dr\/legislacao-consolidada\/decreto-lei\/2008-34500675?utm_source=chatgpt.com\">Consolidated VAT Code<\/a><\/li>\n<li><a href=\"https:\/\/diariodarepublica.pt\/dr\/legislacao-consolidada\/decreto-lei\/1989-34554075?utm_source=chatgpt.com\">Consolidated Tax Benefits Statute<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Note:<\/strong> This article is for informational purposes only and does not constitute legal or tax advice. The application of the schemes referred to depends on the specific circumstances of each case and on the legislation and regulations in force at the date of the relevant analysis.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Publication date: September 2026 Areas: Tax Law and Real Estate Law &nbsp; Decree-Law No. 97\/2026 of 20 May approved a broad set of tax incentives aimed at increasing the construction, rehabilitation and availability of residential properties. The legislation introduced, in particular: the temporary application of the reduced VAT rate to certain residential construction contracts; a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"noticias":[53,49,50],"class_list":["post-5451","post","type-post","status-publish","format-standard","hentry","category-sem-categoria","noticias-all","noticias-legal-current-affairs","noticias-real-estate-taxation"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>6% VAT, affordable rentals, and housing tax incentives: the new 2026 regime - Coutinho Rebelo Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coutinhorebelo.com\/en\/6-vat-affordable-rentals-and-housing-tax-incentives-the-new-2026-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"6% VAT, affordable rentals, and housing tax incentives: the new 2026 regime - Coutinho Rebelo Advogados\" \/>\n<meta property=\"og:description\" content=\"Publication date: September 2026 Areas: Tax Law and Real Estate Law &nbsp; Decree-Law No. 97\/2026 of 20 May approved a broad set of tax incentives aimed at increasing the construction, rehabilitation and availability of residential properties. 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