The new RJUE Ordinance: single form, sufficient title in transactions and limits on municipal demands
Ordinance no. 320/2026/1 approves the single forms and required documents under the new RJUE from 1 October 2026. The single form becomes sufficient title in property transactions.
Selling without capital-gains tax: the new exclusion for reinvestment in rental housing
Decree-Law no. 97/2026 allows capital gains reinvested in property for residential letting to be excluded from tax. The 24/36-month window, the conditions and the four ways the benefit is lost.
Affordable letting (RSAA): how landlords can cut their tax bill in 2026
Decree-Law no. 97/2026 creates the Simplified Affordable Letting Regime: rental income taxed at 10% until 2029, with IMT, Stamp Duty, IMI and AIMI exemptions. When it pays to join.
Capital gains on selling a home in 2026: the new exceptions you can use
The 2026 tax package made the capital-gains reinvestment exemption more flexible: it survives when reinvestment fails for reasons beyond your control and now covers reinvestment in property for affordable rental.
New RJUE confirmed for 1 October 2026: what changes in practice
The postponement of the RJUE reform to 1 October 2026 is published and confirmed. What changes under the new regime — declaration of responsibility, subsequent control, urban-planning title — and what to do before then.
6% VAT on construction and refurbishment for housing: the DL 97/2026 incentive
VAT on construction and refurbishment works for housing falls from 23% to 6% until 2029. Who benefits, which limits apply, and how to frame the operation safely.
Energy certificate and the new EPBD directive: what is already mandatory and what is coming
The energy certificate is already mandatory for sale and letting. And the new European directive (EPBD) points to stricter rules that will affect the value and the rentability of the worst-rated properties.
7.5% IMT for non-residents: who pays the new surcharge and how to avoid it (2026)
The purchase of housing by non-residents now carries a flat 7.5% IMT rate. Who is covered, who is excluded, and the two lawful ways to switch off the surcharge.
Buying property in 2026: the precautions to take under the new RJUE before signing
The new RJUE (Decree-Law No. 108/2026) reduces prior council control and shifts responsibility to private parties, making buyer verification more decisive, not less. The essential precautions before buying. (Entry into force postponed to 1 October 2026.)
From 1 October, the contract must state whether the property has a permit — and omitting it can void the deal
From 3 August 2026, Decree-Law No. 108/2026 requires every transfer of urban property in Portugal to state whether an urban title exists — and omitting it makes the deal voidable. What changes for buyers and sellers.