The 2026 Housing Market Package marks a new phase in promoting private investment in the housing sector, combining tax incentives with significant changes to the relevant legal framework. In this context, Decree-Law No. 97/2026, of 20 May, approves a set of measures to encourage housing and residential letting or subletting, notably including new tax incentives and the creation of the Investment Letting Contracts scheme and the Simplified Affordable Letting scheme.
The tax, real estate and tourism, and urban planning teams at Morais Leitão have prepared a brief guide setting out the main aspects of this new regime and its potential impact on investors and operators in the sector.
This is the first in a series of publications dedicated to the various aspects of the 2026 Housing Package, which will be released over the coming weeks.