The life of your investment
I already own
Ongoing obligations, IMI and a named point of contact with Finanças.
ATLANTIC provides specialist fiscal representation to non-resident individuals and companies with property interests in Portugal. We monitor relevant tax obligations and deadlines, support communication with the Portuguese tax authorities and help our clients remain informed, compliant and prepared.
Ownership brings recurring taxes: IMI, and in some cases AIMI. A named person at ATLANTIC is your point of contact with Finanças, including as your circumstances evolve.
Other stages
- I am buying
Purchase tax, financing and the structure of the acquisition.
- I let the property
Registration, reporting and tax on rental income.
- I am selling
Capital gains before completion, not after.
Property Tax Guides
Property Tax Guide 2026
A practical guide covering the key tax considerations for international investors, from acquisition and ownership to rental income and sale, in 2026.
Get the GuideRelated news
News for non-resident owners
NHR has closed. IFICI has a deadline.
The non-habitual resident regime no longer accepts new applicants. Its successor is narrower, and registration closes on 15 January.
A 10% rate on residential letting
Residential rents within the moderate limit are taxed at 10% instead of 25%, for income earned up to the end of 2029.
Letting income can now be exempt from IRS
A new accessible letting regime replaces the 2019 programme. Income from qualifying contracts is exempt — but only if the landlord files in time.