Carve-out (c) — moderate-rent long-term letting

Verified

FACT ID · imt-nonresident-exception-moderate-rent

Canonical value

The 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 yearsVerified
Unit
rule
Issuing authority
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
Legal instrument
CIMT Art. 17.º n.º 10 al. c) + n.º 11 (DL 97/2026)
Last verified
Review cadence
quarterly

Change history

Initial captureThe 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 years

No further changes recorded yet — unchanged since it was first captured.

Back to the Data Ledger