Affordable rent · RSAA
Affordable rent in Madalena: RSAA rent ceilings
Under the RSAA, the monthly rent in Madalena cannot exceed €364 for a T0, €531 for a T1, €671 for a T2 or €784 for a T3. In return, the rent is exempt from IRS.
- Official source: Diário da República
- Portaria n.º 454/2026/1
- Data of 22 October 2026
Photo: Christer Johansson · CC BY-SA 2.5 · Wikimedia Commons
Key figures
Monthly ceilings in Madalena
The T2 ceiling ranks 49th highest of 308 municipalities and 1st of 19 in the Azores. The same ceilings apply to Arruda dos Vinhos, Machico, Monchique.
- T0, maximum rent per month
- €364
- T1, maximum rent per month
- €531
- T2, maximum rent per month
- €671
- T3, maximum rent per month
- €784
Simulator
Work out the ceiling for your property
The ceilings
Rent ceilings by size in Madalena
| Size | Ceiling | +10% parking | +10% class A or A+ | +20% both |
|---|---|---|---|---|
| T0 | €364 | €400.40 | €400.40 | €436.80 |
| T1 | €531 | €584.10 | €584.10 | €637.20 |
| T2 | €671 | €738.10 | €738.10 | €805.20 |
| T3 | €784 | €862.40 | €862.40 | €940.80 |
| T4 | €895 | €984.50 | €984.50 | €1,074 |
| T5 | €979 | €1,076.90 | €1,076.90 | €1,174.80 |
Cumulative uplifts (art. 2(4)). Above T5, add €75 per bedroom beyond the fifth: a T6 has a ceiling of €1,054.
The ceiling against the Madalena market
The T2 ceiling (€671) is 44% above the market estimate: a typical T2 fits under the ceiling, with €206 to spare. The quartiles of the T2 estimate run from €325 to €655: the ceiling sits above the 3rd quartile.
| Size | RSAA ceiling (€/month) | Market est. (€/month) | Difference | Ceiling (€/m²) | Market (€/m²) |
|---|---|---|---|---|---|
| T1 · 48 m² | 531 | 300 | +77 % | 11.06 | 6.25 |
| T2 · 85 m² | 671 | 465 | +44 % | 7.89 | 5.47 |
| T3 · 115 m² | 784 | 505 | +55 % | 6.82 | 4.39 |
Aluseg estimate, not an official figure: INE median of €4.87/m² (2025, 44 new leases (a small sample: the median moves easily)) × INE size ratio for Região Autónoma dos Açores × reference floor area.
The ceiling against income in Madalena
A person on the median income in Madalena receives €1,026 a month after income tax (INE, 2024). The T2 ceiling (€671) takes 65 % of that income, against 45 % for the market rent (€465). For a couple on two median incomes, 33 % against 23 %.
Income per person after income tax, not household income: see how we read this number.
Looking for an affordable-rent home in Madalena?
Ask the landlord whether the lease will be in the RSAA (they file it with the IHRU, art. 6) and check the advert: up to €531 for a T1, €671 for a T2.
IRS saved at the ceiling in Madalena
A T2 in Madalena let at the ceiling earns €8,052 a year. Outside the RSAA, IRS on that gross rent would reach €2,013 (25% rate) or €805.20 (10% rate, for rents up to €2,300 a month). Under the RSAA, the tax is €0.
| Size | Rent at the ceiling (€/month) | Rent per year (€) | IRS at 25% (€/year) | IRS at 10% (€/year) | IRS under the RSAA (€/year) |
|---|---|---|---|---|---|
| T0 | 364 | 4,368 | 1,092 | 436.80 | 0 |
| T1 | 531 | 6,372 | 1,593 | 637.20 | 0 |
| T2 | 671 | 8,052 | 2,013 | 805.20 | 0 |
| T3 | 784 | 9,408 | 2,352 | 940.80 | 0 |
| T4 | 895 | 10,740 | 2,685 | 1,074 | 0 |
| T5 | 979 | 11,748 | 2,937 | 1,174.80 | 0 |
Gross rent, no deductible expenses. Exemption: art. 6 of annex III. Rates: Landlord IRS in 2026.
Ceilings in the Azores
Madalena has the 1st highest T2 ceiling of 19 municipalities in the Azores. It is the highest in the district, €68 above Ponta Delgada. The lowest is Horta (€392). The district median is €504: Madalena is 33% above the median.
| Municipality | T0 (€/month) | T1 (€/month) | T2 (€/month) | T3 (€/month) | T2 market, est. (€/month) | Difference |
|---|---|---|---|---|---|---|
| Madalena | 364 | 531 | 671 | 784 | 465 | +44 % |
| Ponta Delgada | 362 | 463 | 603 | 742 | 700 | −14 % |
| Lagoa | 331 | 424 | 552 | 680 | 625 | −12 % |
| Praia da Vitória | 304 | 392 | 506 | 623 | 630 | −20 % |
| Calheta de São Jorge | 280 | 392 | 504 | 587 | – | – |
| Corvo | 280 | 392 | 504 | 587 | – | – |
| Lajes das Flores | 280 | 392 | 504 | 587 | – | – |
| Lajes do Pico | 280 | 392 | 504 | 587 | – | – |
| Nordeste | 280 | 392 | 504 | 587 | – | – |
| Povoação | 280 | 392 | 504 | 587 | – | – |
| Santa Cruz da Graciosa | 280 | 392 | 504 | 587 | – | – |
| Santa Cruz das Flores | 280 | 392 | 504 | 587 | – | – |
| São Roque do Pico | 280 | 392 | 504 | 587 | – | – |
| Velas | 280 | 392 | 504 | 587 | 565 | −11 % |
| Vila do Porto | 280 | 392 | 504 | 587 | – | – |
| Vila Franca do Campo | 280 | 392 | 504 | 587 | – | – |
| Angra do Heroísmo | 264 | 339 | 441 | 543 | 530 | −17 % |
| Ribeira Grande | 259 | 332 | 432 | 533 | 540 | −20 % |
| Horta | 224 | 308 | 392 | 475 | 460 | −15 % |
From the highest T2 ceiling to the lowest. Market: Aluseg estimate from INE data; – = no data.
Rent under the RSAA with everything in order
Lease, Tax Authority and rent receipts in a free account.
FAQ: affordable rent in Madalena
What is the maximum rent for a T2 in Madalena under the RSAA?
€671 a month, the 49th highest ceiling in the country. With private parking or an energy certificate of A or A+ it rises to €738.10; with both, to €805.20.
Is the T2 ceiling in Madalena above or below the market rent?
It is 44% above the Aluseg estimate for an 85 m² T2, about €465 a month (INE, 2025).
How do I get the IRS exemption?
Report the lease to the Tax Authority and file it with the IHRU by 15 January of the following year. See the RSAA guide.
What if the rent goes over the ceiling?
The exemption is lost from the breach and the tax is settled with compensatory interest (art. 7 of annex III).
Sources and methodology
Source: Portaria n.º 454/2026/1, de 13 de outubro (PDF) and Decree-Law 97/2026, annex III, read on 22 October 2026. Uplifts calculated by us (art. 2(4)). For information only, not legal or tax advice.