Portugal Gazettes Law Authorizing Government to Approve Housing-Supply Tax Incentives

The Portuguese Official Gazette March 6 published Law No. 9/A/2026, authorizing government approval of housing-supply tax incentives. The law includes measures authorizing government approval of: 1) 5 percent individual income tax (IRS) and corporate income tax rates, and up to a 30 percent tax exclusion, for participants in alternative investment undertakings related to residential leases or subleases, under the Simplified Affordable Lease Regime (RSAA); 2) an increase, to 1,000 euros (US$1,159), in the IRS deduction limit for tenants on monthly housing rent; 3) a capital gains exclusion for income from residential property transfers for reinvestment, and 10 percent reduced autonomous ...