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Our Tax Flash helps you understand the changes in the Portugal, Angola, Cabo Verde and Mozambique tax systems. We will be pleased to help you, in case you want to have any further discussion about these changes and the way they might affect your business. If in doubt, contact us!

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New fiscal incentive package for the housing market

05/12/25
Law Proposal 47/XVII/1st, dated 28 November 2025, was submitted to the Parliament. It authorizes the Government to adopt a set of tax incentives to promote housing and leasing, amending the VAT Code, the Personal Income Tax (PIT) Code, the Real Estate Transfer Tax (RETT) Code and the Tax Benefits Code, as well as creating the regime for investment contracts for leasing, the regime for partial VAT refund on construction works for a principal and permanent residence, and the Simplified Affordable Rent Regime (RSAA).
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