On May 2019, Decree-Law No. 68/2019, May 22 was published in the
Diário da República, regarding the Accessible Lease
Program, which is a housing policy program that promotes a supply
of rental housing with lower market values.
It is voluntary to join, and since both landlords and tenants
may apply for this program, in case you are an tenant applying for
the program, your gross annual income must be less than the maximum
fixed amount (€ 35000).
Lease agreements have a minimum term of five years. In case the
lease agreement is intended for temporary residence of university
students, the minimum term shall be nine months.
This program offers tax exemption regarding property income tax
in PIC (Personal Income Tax) as well as CIT (Corporate Income
Tax).
