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IRS

Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Tribunal Constitucional, in an acórdão dated 21 April 2026 made public 14 May, rules Portaria n.º 230/2019 unconstitutional for defining the 'atividades de elevado valor acrescentado' that unlock the RNH 20% IRS rate — reserva de lei tributária forecloses the decree-defined table.
The Portugal Brief
Seguro Promulgates the Pacote Fiscal Habitação on Monday Evening 12 May — IVA on Moderate-Price Construction Drops to 6%, IRS on Moderate Rents Falls From 25% to 10% Through 2029, Non-Resident IMT on Habitação Locks Fixed at 7.5% Without Isenções

Seguro Promulgates the Pacote Fiscal Habitação on Monday Evening 12 May — IVA on Moderate-Price Construction Drops to 6%, IRS on Moderate Rents Falls From 25% to 10% Through 2029, Non-Resident IMT on Habitação Locks Fixed at 7.5% Without Isenções

Monday evening 12 May: President Seguro promulgates the Pacote Fiscal Habitação — IVA on moderate-price construction drops to 6%, IRS on moderate rents falls 25%→10% through 2029, non-resident IMT locks fixed at 7.5%, tenant deduction rises to €900 in 2026 and €1,000 from 2027.
The Portugal Brief