Electronic rent receipts in Portugal: a landlord's guide (and what you keep)

What is the electronic rent receipt?

When you let a property and receive the rent, you are, as a rule, required to issue an electronic rent receipt on the Portal das Finanças for each amount received¹. It is the document that proves the rent paid by the tenant and reports that income to the tax authority. It replaced the old paper receipt and is the basis of what you later declare on the IRS.

The receipt records the gross amount of the rent. One thing matters here: not everything you receive is yours. Part of the rent is IRS, paid only on the annual return. To see what actually stays in hand, use the rent receipt calculator.

How to issue the receipt on the Portal das Finanças

Once the contract has been reported, the process is simple:

1. Log in to the Portal das Finanças with your credentials.
2. Go to Serviços > Arrendamento > Recibos de Renda Eletrónicos.
3. Choose the contract and the property the rent relates to.
4. Enter the amount received, the period (the month) and the payment date.
5. Issue the receipt and, if you wish, hand or send a copy to the tenant.

The receipt must be issued for each rent received, including deposits and advances, and the duty does not depend on how you were paid (cash, transfer or otherwise).

Who is exempt from issuing the receipt?

Not every landlord must issue the electronic receipt. Exempt are, among others¹:

• Landlords aged 65 or over on 31 December of the year before the one the rents relate to.
• Contracts under the Rural Tenancy Regime.
• Those who, cumulatively, did not earn rents above twice the IAS in the prior year (€1,074.26 in 2026) and do not hold, and are not required to hold, an electronic mailbox.

And what do the exempt do?

Being exempt from issuing the electronic receipt does not mean having no duties: you must file the annual rents declaration, the Modelo 44, with the total rents received in the previous year². The deadline is the end of February. Landlords aged 65 or over and rural tenancies may do it on paper, at a tax office, or on the Portal.

Either way (whether or not you issue the electronic receipt), rents must always be declared on the IRS, on Anexo F.

Does the rent have IRS withholding?

Almost always no. A private landlord's rent paid by a private tenant reaches you in full, with no withholding at source, unlike a salary. The IRS is assessed and paid later, on the annual IRS return (Anexo F).

There is one exception: when the tenant is a business with organised accounting (a company letting for its activity), it withholds 25% of the rent and pays it to the State towards your IRS. For the vast majority of residential lettings, however, there is no withholding.

So how much is left from each rent?

Rental IRS is a special (autonomous) rate, applied to the rents minus the deductible expenses (IMI, condominium fees, conservation works and insurance). The rate falls with the length of the residential contract³:

Example. You receive €800 a month on a 3-year residential contract (25%) and have €1,200 of deductible expenses for the year. Over the year you receive €9,600, pay €2,100 of IRS and keep €6,300. From each €800 receipt you should set aside about €175 for the tax and keep, on average, €525 (about 65.6% of the rent). See the rate and the deduction in detail in how rental income is taxed, and estimate your net on the rent receipt calculator.

Tip. Because the IRS is not withheld on the receipt, set aside the tax slice each month. That way the annual assessment brings no surprises.

Where do I report rents?

Rents are reported on Anexo F of the Modelo 3 IRS return³, with the rents received, the deductible expenses and the contract details (including the length, which sets the rate). If in doubt about your specific situation, consult a certified accountant or the Portal das Finanças.