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The cream-coloured facade of a classic Lisbon apartment building in Chiado, with wrought-iron balconies, potted plants and tall windows

Declaring Rental Income as a Landlord in Portugal in 2026 — A Practical Guide to IRS Category F, the New 10% Flat Rate on Moderate Rents, the Electronic Rent Receipt, Modelo 44, and the Expenses a Landlord Can Deduct

Renting out a home in Portugal? The 2026 rules cut the tax sharply. A practical guide for landlords to IRS Category F, the new 10% flat rate on moderate rents, the electronic rent receipt and Modelo 44, which expenses you can deduct (and which you cannot), the stamp duty on a new lease, and the fili
The Portugal Brief
A tall red-brick industrial chimney rising above an old factory building against a clear blue sky in Lisbon, Portugal

The EU's Court of Justice Faults Portugal Over the Industrial Emissions Directive, Citing an Outdated Hazardous-Substances Definition and a Too-Slow 48-Hour Incident-Reporting Rule

The EU's top court ruled on 9 July that Portugal incorrectly transposed the Industrial Emissions Directive, faulting an out-of-date 'hazardous substances' definition and a 48-hour incident-reporting window that EU law says should be immediate. There is no fine yet, but Portugal must now rewrite part
The Portugal Brief