1. The autonomous taxation rate applicable to rental income arising from lease contracts intended exclusively for residential letting whose monthly rent does not exceed the limits referred to in Article 2(2) and (3) of Decree-Law No. 97/2026 of 20 May, earned up to 31 December 2029, is 10%, except where a more favourable rate applies.
1 - A taxa de tributação autónoma aplicável aos rendimentos prediais decorrentes de contratos de arrendamento destinados exclusivamente ao arrendamento para habitação cujo valor de renda mensal não exceda os limites a que se referem os n.os 2 e 3 do artigo 2.º do Decreto-Lei n.º 97/2026, de 20 de maio, auferidos até 31 de dezembro de 2029, é de 10 %, salvo quando seja aplicável uma taxa mais favorável.
2. Rental income arising from lease contracts intended exclusively for residential letting with a monthly rent that does not exceed the limits referred to in Article 2(2) and (3) of Decree-Law No. 97/2026 of 20 May, earned up to 31 December 2029, is taken into account at only 50% when obtained by IRC taxpayers, or by IRS taxpayers with organised accounts under Category B.
2 - Os rendimentos prediais decorrentes de contratos de arrendamento destinados exclusivamente ao arrendamento para habitação com renda mensal que não exceda os limites a que se referem os n.os 2 e 3 do artigo 2.º do Decreto-Lei n.º 97/2026, de 20 de maio, auferidos até 31 de dezembro de 2029, são considerados apenas em 50 %, quando obtidos por sujeitos passivos de IRC, ou por sujeitos passivos de IRS, com contabilidade organizada, no âmbito da categoria B.»
The 10% autonomous taxation rate, the 50% inclusion for IRC taxpayers and for IRS taxpayers with organised accounts under Category B, the rent limits by reference to Article 2(2) and (3) of Decree-Law No. 97/2026 and the 31 December 2029 end date are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.