Signed the lease? The clock has started ticking. The landlord has until the end of the month after the lease starts to report the lease agreement to the Tax Authority via the Portal das Finanças — and, since August 2025, if they don’t, the tenant can register it themselves (the so-called self-registration).
This guide walks through the full process, screen by screen, including stamp duty and the mistakes that trigger fines.
If you’re a non-resident landlord, the implications of this deadline call for extra care — see our dedicated guide on the deadline to register the lease (non-resident landlord).
The essentials in 30 seconds
- You have until the end of the month after the lease starts to report the lease to the AT on the Portal das Finanças (Modelo 2).
- Since 2025, if you don’t register on time, the tenant can self-register the lease.
- Stamp duty applies: 10% of one month’s rent, paid once.
- After registering, issue the electronic rent receipt every month on the Portal das Finanças.
Why registration is mandatory (and in your interest)
- It’s the law — reporting the lease (Modelo 2 of the stamp duty) is mandatory for lease and sublease agreements;
- No registration, no BAS — a lease not reported to the AT blocks the special eviction procedure exactly when you need it most;
- No registration, no electronic receipts — and without receipts you have no clean proof of payment nor a properly filed IRS return;
- Fines — failing to report the lease is subject to penalties and interest on the tax owed;
- Since 2025, you lose control — the tenant can self-register the lease, and the landlord remains liable for the tax either way, but now with the AT looking at a compliance failure on their part.
Step by step on the Portal das Finanças
- Go to the Portal das Finanças (portaldasfinancas.gov.pt) and log in with your NIF and password (or Chave Móvel Digital);
- Search for “Arrendamento” in the search bar or navigate: Cidadãos → Serviços → Arrendamento;
- Choose “Comunicar início de contrato” (report the start of a lease);
- Fill in Modelo 2: landlord and tenant identification (NIFs), property (tax article and unit), lease type, start date, term, rent amount, and frequency;
- Submit and save the confirmation (PDF);
- Wait for the stamp duty assessment — 10% of one month’s rent — and pay it within the deadline shown on the payment notice (stamp duty details);
- From here on, issue the electronic rent receipt every month — step-by-step guide.
Deadlines and dates that matter
| Obligation | Deadline | Where |
|---|---|---|
| Reporting the lease (Modelo 2) | By the end of the month following the start of the lease (art. 60 of the Stamp Duty Code) — not 30 days from signing, so don’t cut it close | Portal das Finanças |
| Stamp duty (10% of one month’s rent) | With the assessment issued after reporting | Payment notice |
| Electronic rent receipt | Every month, after each payment received | Portal das Finanças |
| Reporting changes (rent, term) and termination | As they occur | Portal das Finanças → Arrendamento |
Self-registration by the tenant: what changed in 2025/2026
Common mistakes (and how to avoid them)
- Letting the deadline slip by — the most common mistake. Register in the week you sign;
- Missing or incorrect tenant NIF — confirm every tenant’s NIF before signing; our lease generator requires it to be filled in;
- Forgetting to report changes — rent updates (like the 2026 one, +2.24%) and terminations must also be reported;
- Not keeping the confirmations — the PDF of the report and the stamp duty receipt are part of the file the BAS will ask for if something goes wrong;
- Confusing registration with receipts — the report is one-off (at the start of the lease); electronic receipts are monthly. They’re different obligations, and both are yours.
Frequently asked questions
How much does it cost to register a lease agreement?
Reporting itself is free. What you pay is stamp duty: 10% of one month’s rent, paid once, at the start of the lease.
Can I register after the deadline?
Yes, and you should — a reduced late fine is always better than never registering at all. Voluntary regularization is always cheaper than an inspection or a blocked eviction.
Who pays the stamp duty: landlord or tenant?
The cost falls on the landlord (lessor), who is also responsible for reporting the lease.
Do I need to register a room lease or a short-term lease?
Yes — the reporting obligation covers lease and sublease agreements in general, including short-term leases.
I’ve registered the lease. Now what?
Issue the electronic rent receipt every month, update the rent once a year, and declare the rent in your IRS return (Category F). The full cycle is covered in our guide to the NRAU for landlords.
Start with the right lease
Registering on time always goes smoothly when the lease is complete from the start — NIFs, tax article, rent, and terms all in the right place. → Generate your NRAU-compliant lease agreement for free and also get the post-signing obligations checklist.
