Renting and selling
Holiday and long-term rentals, and selling a home as a non-resident in Portugal.
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Portugal Alojamento Local: Holiday Rental Rules 2026
Portugal’s Alojamento Local (AL) rules for 2026: registration, documents, licence categories, containment zones in Lisbon and Porto, condominium consent, VAT and the simplified tax for non-residents.
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Selling Property in Portugal as a Non-Resident: Tax
How a non-resident sells property in Portugal: capital gains tax on 50% of the gain, the progressive scale, the inflation coefficient, deductible costs, Modelo 3 deadlines and the fiscal representative.