Key figures — as of 2026-09-24: Regime Simplificado de Arrendamento Acessível (RSAA) in force since 1 September 2026, created by Decreto-Lei n.º 97/2026 (20 May 2026) — landlords get a full IRS/IRC exemption on rental income if rent stays at or below 80% of the INE median rent per m² for the concelho — minimum contract term 3 years (permanent residence) or 3 months (temporary) — as of mid-September the implementing portaria fixing exact rent ceilings, and the IHRU platform to apply, were still not live.
A tax break with no expiry date — but no rulebook yet either
The Regime Simplificado de Arrendamento Acessível has applied since 1 September 2026, replacing the previous legal framework of the Programa de Apoio ao Arrendamento, the scheme foreign landlords and tenants in Portugal have been hearing about since the government's May housing package. It was created by Decreto-Lei n.º 97/2026, published on 20 May, which alongside the RSAA also created the Regime dos Contratos de Investimento para Arrendamento and only began producing effects from 1 September, revoking the earlier Programa de Apoio ao Arrendamento.
The pitch is simple: rental income earned under these contracts is exempt from IRS or IRC taxation. Unlike the separate reduced 10% autonomous IRS rate for moderate rents, which applies to residential leases with rents up to €2,300 a month in 2026 and runs only until 31 December 2029, the RSAA exemption has no expiry date currently foreseen — a meaningful difference for landlords weighing a long-term commitment.
The catch: what counts as "accessible"
To qualify, a landlord can't simply pick any low number. The RSAA can be used by private landlords, real estate companies, public entities, municipalities and inter-municipal bodies, and to join, owners must charge a maximum rent calculated from 80% of the median rent-per-square-metre figures produced by Statistics Portugal (INE) for the concelho where the property is located. In practice, that ceiling can shift depending on the flat itself — the limit is based on 80% of the INE median rent value for the concelho and can vary according to features such as energy efficiency or the existence of private parking, with the ceilings updated automatically according to INE's annual adjustment coefficient.
Contracts also need to last. For permanent residence, the contract must run for a minimum of three years; for temporary residence, the minimum term is three months. Landlords aren't left to negotiate the paperwork informally either — to get the exemption, the landlord must submit through the IHRU's electronic platform, by 15 January of the year following the contract's signing, proof that the contract has been communicated on the Portal das Finanças.
Here's the wrinkle worth flagging for anyone hoping to find an RSAA-listed flat this month: the scheme is legally live but not yet fully operational. The new regime came into force on 1 September but remains unregulated, which is indispensable to its application, and the electronic platform on the Portal da Habitação, managed by IHRU, where landlords and prospective tenants would register, is also not yet active. As of mid-September, the ordinance defining the maximum rent limits by property type for the RSAA was due to be published "in the coming days," according to the Secretary of State for Housing, Patrícia Gonçalves Costa.
What it could mean for your rent
The 80%-of-median cap effectively bakes in a discount versus the going market rate. As one analysis put it, to join the regime owners have to charge a maximum rent calculated from 80% of the INE median rent per square metre for the concelho, which in practice corresponds to rents around 20% lower than the average market value in the area.
GrowIN's read on the number: take a hypothetical flat renting at a concelho's median asking price of, say, €1,200/month — an RSAA-compliant contract capped at 80% of that median would land around €960/month, a saving in the order of €240/month, or roughly €2,880 over a full year. That's illustrative maths, not an official figure — actual medians vary sharply by concelho and will only be pinned down once the pending ordinance publishes concrete ceilings by typology. "A tax break this generous only moves the market once landlords can actually use it — right now the law is ahead of the paperwork," is how GrowIN Portugal Editorial sums up the gap between the 1 September start date and the still-missing rulebook.
Why it matters for foreign renters
For foreigners hunting flats in Lisbon, Porto or university towns — where demand is currently sustained by students, young professionals and relocated workers, and idealista data show demand for room rentals grew 27% nationally in the second quarter of 2026 — any credible mechanism nudging landlords toward lower, multi-year contracts is worth tracking. But nothing here is guaranteed: exemptions depend on landlords opting in, meeting INE-linked rent caps, and filing correctly with IHRU and Finanças. See our relocation hub for the broader picture on finding housing as a newcomer, and consult a tax adviser before assuming any deal you're offered actually complies with the RSAA.
What to watch next
The immediate trigger is the missing portaria. Until it's published and the IHRU platform goes live, landlords technically eligible for the exemption have no functioning channel to register contracts, and tenants have no official listings tagged as RSAA-compliant. Expect the concrete rent ceilings, split by dwelling type, energy rating and amenities, to follow shortly — GrowIN Portugal will update this piece once the ordinance lands.