Long-Term Rentals in Portugal: Tax Questions for Owners

Long-term rentals in Portugal

Updated September 2026. Tax and contract rules depend on the owner, tenant, agreement and property. Old or temporary incentives may no longer be available.

Before advertising

• Confirm that the property can be lawfully rented and its documents are current.
• Set out the term, rent, deposit, expenses, inventory and repair responsibilities in writing.
• Check applicable energy-certificate and insurance requirements.

Tax questions

• Confirm how rental income must be reported and which costs may be considered.
• Check obligations to report the contract and issue rent receipts.
• Do not rely on an old rate or exemption without current confirmation.

Practical management

Plan tenant checks, rent collection, inspections, repairs and the handling of personal data. Keep agreements, receipts and invoices.

Use the official Portuguese tax authority information portal and obtain advice from a qualified accountant and lawyer. ACPS does not provide tax or legal advice.