Portugal's new affordable rental system is in place, but it's not ready yet

Regime Simplificado de Arrendamento Acessível (RSAA), which aims to encourage the long-term or temporary rental of houses in Portugal at rents determined below the market, came into force as of September 1, 2026. The system provides a significant tax advantage to homeowners; However, as of September 8, it was reported that there was a delay in completing the arrangements required for the application. Ordem dos Advogados

What is RSAA?

The new system replaces the previous Programa de Apoio ao Arrendamento (PAA) model.

The basic idea is simple:

The landlord accepts a rent below the specified terms; In return, he receives an IRS or IRC exemption on rental income from the eligible contract. on the portalhabitacao.pt

With this method, the government aims to enable private property owners to bring more housing to the affordable rental market.

The performance of the old PAA is one of the reasons for this change. According to data provided by Idealista/Lusa, just over 1,000 contracts were made under the previous program. idealista

How will the rent limit be determined?

This is the critical point of the new system.

The basis of RSAA is 80% of the median rental value per square meter in the new lease agreements announced by INE in the relevant municipality.

But it's not as simple as "find the municipal median, multiply by 80% and the rent is ready."

When determining the exact maximum rent, the house must:

- type,

- features,

- energy certificate,

- additional fields and other elements specified in the legislation

can be taken into account. idealista

Therefore, the exact rent limit that can be used in RSAA needs to be checked through the official calculation.

What is the advantage of the home team?

Rental income from qualifying RSAA contracts is exempt from the IRS or IRC.

According to the current statement of Portal da Habitação, the exemption is applied from the date of the contract, covers renewals, and can be protected even if the real estate changes hands as long as the contract continues. on the portalhabitacao.pt

This is one of the program's strongest incentives for homeowners.

Important difference from the old system: 3 years instead of 5 years

In the old PAA, the minimum term for permanent residence contracts was 5 years.

In the new RSAA, the minimum period for permanent residence has been reduced to 3 years.

Suitable contracts for temporary residence purposes can be at least three months long. In temporary housing, the tenant's tax residence must be different from the municipality where the house is located. Ordem dos Advogados

The aim is to eliminate compulsory insurance obligations in the old system in the new RSAA. idealista

So why did an argument break out on September 8?

Here's the most interesting part.

Decreto-Lei n.º 97/2026 stipulated that the necessary adaptations in electronic systems would be made ready by 1 September. Ordem dos Advogados

However, in Idealista/Lusa's news dated September 8, it was reported that the portaria required to determine maximum rents have not yet been published and IHRU's electronic platform is not active.

According to the news, the Ministry of Housing stated that the regulation was about to be published, but did not give an exact date for the platform. idealista

So there is an important distinction:

The RSAA came into force legally on September 1; However, coming into force did not mean that all operational tools were working from the first day.

What should those who want to apply now do?

Portal da Habitação's current RSAA information page states that applications will be made via IHRU's Investir–Arrendar electronic platform. on the portalhabitacao.pt

According to the FAQ of the portal, you can basically apply:

- copy of the rental agreement,

- proof that the contract has been notified to Portal das Finanças

is wanted. on the portalhabitacao.pt

However, it makes sense to re-check the status of the application tools directly on the Portal da Habitação before applying.

Portal da Habitação — RSAA official information and FAQ

Can foreigners benefit?

In the national RSAA provisions I reviewed, I did not see a general citizenship requirement that reserved the system only for Portuguese citizens. However, it should not be concluded from this point that "every foreigner in Portugal can automatically benefit".

Especially in temporary residence agreements, there are special conditions such as tax residence in another municipality. Ordem dos Advogados

Therefore, a foreign tenant needs to check eligibility based on his/her residence/tax status and contract type.

The most important practical result for PTNewsHub

When someone looking for a house sees "RSAA" in the ad, they should not focus only on low rent expectations.

He must check whether the rent complies with the official RSAA limit, whether the contract will actually be recorded in the system, and the duration of the contract.

For the landlord, it is not enough to call a normal rental agreement "eligible rent" for the tax exemption to be applied; The contract must meet RSAA conditions.

Sources Reviewed

Idealista News / Lusa — 8 September 2026 — News and images Idealista

Idealista News / DECO — RSAA guide Idealista

Portal da Habitação — RSAA official information