Portugal AL rental income tax estimator

Estimate your annual Portuguese IRS liability on Alojamento Local income

Your rental income
€
Please enter a valid income amount above zero.
Property type
Your Portuguese tax status
Your estimated liability
Estimated Portuguese IRS
€0
Based on a non-resident flat rate of 25%
Effective rate on gross income: 0%
Gross rental income €0
Taxable coefficient applied 35%
Taxable income (after coefficient) €0
IRS rate applied 25%
Estimated Portuguese IRS €0
VAT applies separately. From 1 July 2025, non-resident AL operators must charge 6% VAT on guest stays and file quarterly returns through a Portuguese fiscal representative. VAT is collected from guests and remitted to the tax authority — it is not an additional cost on your income, but it does add compliance obligations.
This tool provides illustrative estimates only and does not constitute tax advice. Figures are based on the Portuguese IRS simplified regime (Regime Simplificado) as at April 2026 under Decreto-Lei 76/2024. Actual liability may differ depending on allowable expenses, social security obligations, double taxation treaty credits and individual circumstances. Always consult a qualified Portuguese tax adviser before making financial decisions. Source: Portal das Finanças.