Attention Landlords and Tenants: Today is the deadline to report lease agreements to the Tax Authority

2026-02-18

This is a crucial reminder for everyone with active lease agreements. Today, February 16th, is the deadline to communicate the duration, amendments, or termination of lease agreements that took place during 2025 to the Tax Authority (AT).

Why is this communication mandatory? Meeting this deadline is essential for two main reasons:

For Tenants: It ensures that the rent paid in 2025 appears correctly in the e-Fatura portal, allowing for the relevant IRS tax deduction in 2026. This year, the tax benefit is even more significant, as the maximum deduction limit has increased to 900 euros.
For Landlords: It is a mandatory requirement to benefit from the reduction of the autonomous IRS rate (in cases of long-term lease agreements) and to maintain a regularized tax status.

What must be reported by the end of the day? All elements regarding long-term lease agreements (ALD), as well as any contract terminations that occurred in the previous year, must be reported. Should there be any changes to the duration of the contract, these must also be submitted through the Finance Portal (Portal das Finanças).

Next steps in the tax calendar: We remind you that following this deadline, taxpayers have until March 2nd to:

Validate pending invoices on the e-Fatura portal.
Communicate any changes to the household composition.
(For landlords exempt from issuing electronic receipts) Submit the Annual Rent Declaration (Model 44).

The GL team recommends that you verify the status of your contracts on the Finance Portal today to avoid fines or the loss of significant tax benefits.

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