VAT Reforms and NIF Representative Rules: The 2026 Portugal Buyer’s Checklist

As we enter 2026, Portugal continues to refine its property and tax laws. Here is what is new and what matters for buyers.

VAT (IVA) on Rehabilitation

Check if the reduced VAT rate (6%) applies to your renovation project. The rules have tightened on what qualifies as "urban rehabilitation."

Fiscal Representation

For non-EU/EEA residents, appointing a fiscal representative is standard. However, new digital notification systems are changing how this works. Ensure your representative is up to speed with the 2026 digital portal requirements to avoid missed tax notifications.

Find Real Estate Agents in Portugal