Portugal has published Decree-Law No. 97/2026 of 20 May 2026, which introduces a series of tax relief measures and structural changes aimed at boosting the housing market and increasing the supply of affordable rental properties. Some of the main tax measures include:
- The introduction of a temporary reduced VAT rate of 6% on construction and rehabilitation contracts for residential buildings until 31 December 2032, provided that the property is sold as the buyer's own permanent residence or…