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Portugal rental income tax estimator

Enter your monthly rent + contract type — see the annual tax owed and which anexo you'll file. Covers Cat F long-term rentals and AL short stays.

TAX OWED€2,575per year25% autonomous rate applied to taxable base — 23.8% of gross rent.
Annual gross rent
€10,800
Deductibles
−€500
Taxable base
€10,300
Tax owed
−€2,575
Annual net
€7,725
File Anexo F with your Modelo 3 — Cat F rental income.

Coarse estimate for planning. Uses the Mais Habitação (2023) reduced autonomous rates on Cat F. Ignores englobamento (opting into progressive rates), NHR grandfathered treatment, and property-specific reliefs. Confirm with a certified contabilista before filing.

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Frequently asked questions

What are the current rates on rental income in Portugal?

Since Lei 56/2023 (Mais Habitação), Cat F rental income is taxed at reduced autonomous rates that reward longer contracts: 25% for under-5-year contracts, 15% for 5-10 years, 10% for 10-20 years, and 5% for 20+ years. AL / short-stay tourism rental is a Cat B business — treated separately with a ~25% assumed rate for a headline estimate.

What can I deduct from rental income?

IMI (municipal property tax), condomínio charges, landlord's insurance, and documented maintenance / repair costs. Not deductible: personal capital expenditure that improves the property (only depreciation applies), or expenses without invoice.

Should I opt into englobamento (progressive rates)?

Rarely. The autonomous Cat F rates were designed to beat the progressive scale for most landlords. Englobamento only wins if your total taxable income is very low — for example, a retiree with a small pension and one small-value rental.

What anexo do I file?

Anexo F for Cat F rentals (long-term residential + commercial). Anexo B for AL / short-stay tourism income (which is business income under your CAE / regime, not rental income).

Is this calculator legal advice?

No. It's a planning estimate based on the CIRS text and the Mais Habitação reform. Rental taxation has plenty of edge cases (mixed use, sublet, foreign landlords, non-arm's-length rent) that need a certified contabilista.