Decree‑Law No. 97/2026 introduces a set of measures with direct impact on the construction, rehabilitation, leasing and acquisition of residential property. The aim is to strengthen housing supply through tax incentives and new investment frameworks. 

On 11 November 2025, the Portuguese Ministry of Finance published Ordinance No. 382/2025/1, which establishes the annual update of the currency depreciation coefficients applicable to assets and rights disposed of during the 2025 fiscal year. 

Double Taxation Agreements (DTAs) are essential instruments for foreign investors looking to acquire property in Portugal, as they ensure that income is not taxed twice – both in the country of residence and in Portugal. These agreements are fundamental for efficient tax management, allowing resident and international investors to optimize their tax burden.

On 28 June 2024, Law 31/2024 was published, introducing significant changes to the IRS Code, the Stamp Duty Code and the Tax Benefits Statute (EBF).