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How much IRS will you pay on rent?

The new moderate-rent regime taxes residential rental income at just 10% IRS (personal income tax), for rents up to €2,300/month, until 2029 (Decree-Law 97/2026).

The 10% rate only applies to rents up to €2,300/month (the 2026 moderate rent).

Usually 12. Fewer, if you only let the property for part of the year.

With organised accounts (Category B) or IRC, only half the rent is taxed.