As of today, Ordinance no. 447-A/2026/1 of 30 September is in force. It regulates the regime of Investment Contracts for Residential Leasing (Contratos de Investimento para Arrendamento – CIA), which was approved under the legislation that, in May this year, introduced a package of tax relief measures to promote housing.

The regime of Investment Contracts for Residential Leasing is designed to give investors tax and legislative stability for projects involving the acquisition, construction or refurbishment of buildings intended for residential leasing, thereby promoting investment in this segment and increasing the supply of rental housing in the market.

The new Ordinance now spells out how investors can access and sign a CIA, as well as the obligations investors must meet while they are in force, such as submission of an progress report, and the formalities applicable to any amendment of the CIA, including the assignment of the investor’s contractual position.

Click here to access the diploma.

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