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Portugal rental income tax estimator

Enter your rent, contract type, and household details — see the annual tax owed, your AIMI exposure, and which anexo you'll file. Covers Cat F long-term rentals, AL short stays, non-residents, and multi-property portfolios.

Property + contract
Deductible costsOnly invoiced spend counts toward the deduction.
Your household
Other propertiesAdd any other properties you or your household own — used for the AIMI portfolio total and combined net income.
TAX OWED€2,700per year25% autonomous rate applied to taxable base — 25% of gross rent.
Annual gross rent
€10,800
Deductibles
−€0
Taxable base
€10,800
Tax owed
−€2,700
Annual net
€8,100
Opting into englobamento (progressive rates) would save you about €1,140 this year — worth checking with your contabilista.
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, the CIRS Art 71 non-resident flat rate, and the current AIMI bands (CIMI Art 135-A–K). Additional properties use a simplified calc without itemized deductions. 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 for residents 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. Non-residents pay a flat 28% regardless of contract length (CIRS Art 71). AL / short-stay tourism rental is a Cat B business, taxed under the Simplificado coefficient (0.35, or 0.15 in an interior de baixa densidade zone) at your marginal IRS rate.

What can I deduct from rental income?

IMI (municipal property tax), condomínio charges, landlord's insurance, and maintenance/repair costs backed by an invoice. Maintenance without an invoice is not deductible — that's worth remembering before you pay a handyman in cash.

Do I owe AIMI on top of rental income tax?

AIMI is a separate tax on your property portfolio's combined patrimonial value (VPT), above €600,000 for a single owner or €1,200,000 for a married couple filing jointly. It applies regardless of whether the properties are rented out, and is calculated independently of the rental income tax this calculator estimates.

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 (rental plus everything else) is low enough that your marginal IRS bracket sits below the autonomous rate — 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, the Mais Habitação reform, and the current AIMI bands. Rental taxation has plenty of edge cases (mixed use, sublet, foreign landlords, non-arm's-length rent) that need a certified contabilista.

Portugal rental income tax calculator · Finkavo