{"id":46652,"date":"2026-10-15T10:00:00","date_gmt":"2026-10-15T09:00:00","guid":{"rendered":"https:\/\/crs-advogados.com\/ministerial-order-establishing-rent-caps-under-the-simplified-affordable-rental-scheme-rsaa-published\/"},"modified":"2026-10-15T18:14:09","modified_gmt":"2026-10-15T17:14:09","slug":"ministerial-order-establishing-rent-caps-under-the-simplified-affordable-rental-scheme-rsaa-published","status":"publish","type":"post","link":"https:\/\/crs-advogados.com\/en\/ministerial-order-establishing-rent-caps-under-the-simplified-affordable-rental-scheme-rsaa-published\/","title":{"rendered":"Ministerial Order Establishing Rent Caps under the Simplified Affordable Rental Scheme (RSAA) Published"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\tMinisterial Order No. 454\/2026\/1 was published on 13 October 2026, implementing Article 4 of Annex III to Decree-Law No. 97\/2026 of 20 May and establishing the maximum monthly rent limits, by property type and municipality, applicable under the Simplified Affordable Rental Scheme (Regime Simplificado de Arrendamento Acess\u00edvel \u2013 \u201cRSAA\u201d). The Ministerial Order enters into force on 14 October 2026, with retroactive effect from 1 September 2026, the date on which the RSAA became effective pursuant to Article 18 of Decree-Law No. 97\/2026.

The RSAA sets out the requirements for residential lease and sublease agreements to qualify as \u201caffordable rental agreements\u201d, as well as the applicable tax regime. Compliance with the RSAA requirements grants access to a full exemption from Personal Income Tax (IRS) and Corporate Income Tax (IRC) on rental income, a tax benefit that is distinct from, and broader than, that available under the general moderate rent threshold.

To qualify, the monthly rent payable under these agreements must not exceed the maximum limit established by Ministerial Order for the relevant property type, based on 80% of the median rental values published by Statistics Portugal (Instituto Nacional de Estat\u00edstica \u2013 \u201cINE\u201d) for the municipality in which the property is located. The characteristics of the property, particularly its energy efficiency rating and the availability of private parking, may also be taken into account. This cap should not be confused with the broader \u201cmoderate monthly rent\u201d threshold used by the same Decree-Law to define the general scope of its housing tax incentive package, which is based on a maximum amount equivalent to 2.5 times the statutory minimum monthly wage for 2026.

Ministerial Order No. 454\/2026\/1 now establishes the maximum monthly rent limits, by property type (from T0 studio apartments to T5 properties and above) and municipality, which agreements falling within the scope of the RSAA must not exceed. By way of illustration, in Lisbon, the municipality with the highest limits in the country, rent caps range from EUR 785 for a T0 property to EUR 2,066 for a T5 property. In Porto, the corresponding limits range from EUR 652 (T0) to EUR 1,715 (T5). At the other end of the scale, the lowest cap applicable to a T0 property in certain municipalities is EUR 224.

Under Decree-Law No. 97\/2026, the maximum rent limits are automatically adjusted in accordance with the rent adjustment factor provided for in Article 24 of the New Urban Lease Regime (Novo Regime do Arrendamento Urbano \u2013 \u201cNRAU\u201d), while the Ministerial Order itself may also be subject to periodic review. It should be noted that these limits exclude expenses and charges payable under Article 1078 of the Portuguese Civil Code and may be increased where the lease includes private parking or the property has a high energy efficiency rating.

Eligibility for the tax benefit is conditional upon the landlord submitting a copy of the lease agreement, together with evidence that it has been reported through the Portuguese Tax Authority\u2019s online portal (Portal das Finan\u00e7as), via the electronic platform of the Institute for Housing and Urban Rehabilitation (Instituto da Habita\u00e7\u00e3o e da Reabilita\u00e7\u00e3o Urbana \u2013 \u201cIHRU\u201d), by 15 January of the year following that in which the agreement was entered into.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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