Rental tax incentives (CIA, RSAA): is it open, who can apply?

Independent site: we are not a public authority, and this is not legal or tax advice.

Landlords, owners and investors can use the rental incentives of Decreto-Lei 97/2026, which apply from 1 September 2026. They are tax benefits and an investment contract with IHRU, not a grant.

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Status on 5 November 2026

In effect from 1 September 2026, per the portal

What they are

Tax relief for owners, landlords and investors who make homes available for housing rent, with two regimes: the investment contract for renting (CIA) and the simplified affordable rent regime (RSAA)

CIA

A contract between IHRU, for the State, and an investor; it sets tax benefits, rent limits, deadlines and duties, for up to 25 years

Rules

Portaria 447-A/2026/1 of 30 September (CIA procedures and investor eligibility); Portaria 454/2026/1 of 13 October (maximum rents by size under the RSAA)

Law

Decreto-Lei 97/2026 of 20 May, under Lei 9-A/2026 of 6 March

Official page

portaldahabitacao.pt/web/guest/incentivos-ao-arrendamento

Sources

portaldahabitacao.pt/web/guest/incentivos-ao-arrendamento
portaldahabitacao.pt/web/guest/incearrdlegisl
portaldahabitacao.pt/web/guest/incearrdperfre

Checked

2026-11-05