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Terracotta rooftops of central Lisbon overlooking the Tagus river

Selling Property in Portugal in 2026 — A Practical Guide to Capital-Gains Tax (Mais-Valias), the 50% Rule, the Principal-Residence Reinvestment Exemption and the Anexo G Filing

A practical guide to capital-gains tax on selling a home in Portugal: how the mais-valia is calculated, the 50% rule that now applies to residents and non-residents alike, the principal-residence reinvestment exemption, the over-65 route, the new 2026 rental-reinvestment relief and the Anexo G filin
The Portugal Brief
The historic University of Coimbra on the hill above the Mondego river

Securing the D4 Visto de Estudo (Student Visa) in Portugal in 2026 — A Practical Guide to the Consular Residence Visa for Study, the €920 Means-of-Subsistence Floor, the Article 91.º Lei 23/2007 Track and the AIMA Residence Permit

The D4 visto de estudo is the residence pathway for non-EU/EEA/Swiss students — a consular residence visa anchored to the €920/month means-of-subsistence floor that converts into an Article 91.º Lei 23/2007 residence permit valid for up to three years through AIMA.
The Portugal Brief