Lisbon Tourist Tax for Short-Term Rentals: 2026 Guide

In Lisbon, the tourist tax — known in Portugal as taxa municipal turística — is €4 per guest per night. It applies to all overnight stays in short-term rentals (known in Portugal as Alojamento Local, or AL), tourist developments and hospitality establishments. Collection is the responsibility of the accommodation operator, with monthly reporting to the municipality.

This guide covers the current rate, exemptions, how to calculate and invoice the tax, how to declare using the portal tmturistica.cm-lisboa.pt, and what changes when bookings come through Airbnb.

How much is the tourist tax in Lisbon

The current rate is €4 per overnight stay. It was set by Municipal Notice n.º 18684/2024/2, published in the Official Gazette (Diário da República) in August 2024. The update came into effect on 1 September 2024, raising the rate from the previous €2. The base regulation is Municipal Notice n.º 19334-A/2018, which first established the tourist tax in the municipality of Lisbon in 2018.

The maximum per stay is 7 consecutive nights. The tax does not apply from the 8th night onwards. If a guest interrupts their stay and returns, the count resets — each individual stay is calculated separately.

Lisbon does not operate a seasonal rate. The €4 rate applies throughout the year, with no distinction between high and low season.

Who pays and who is exempt

The tax applies to all guests aged 13 and over. Guests under 13 are automatically exempt.

Additional exemptions provided by Lisbon’s municipal regulation are:

• Health reasons: guests travelling for medical appointments, tests or treatment are exempt for the duration of treatment plus one additional night. One accompanying person benefits from the same exemption, regardless of whether they stay overnight at the same establishment. Medical documentation showing the appointment or treatment dates is required.
• Students and research fellows: national and foreign students enrolling in higher education in Lisbon, and research fellows, are exempt for a maximum of 60 consecutive days, upon presentation of proof of enrolment or fellowship status.
• Emergency accommodation by public authority: guests housed by order of Lisbon City Council (CML), Social Security, AIMA (Agency for Integration, Migration and Asylum) or Santa Casa da Misericórdia de Lisboa, in a social or civil emergency situation.
• Non-invoiced stays: when no invoice is issued for accommodation services (complimentary or courtesy stays), the tax does not apply.

Outside these situations, the tax applies to all eligible guests regardless of nationality, booking platform or purpose of visit.

How to calculate

The formula is:

Number of eligible guests × Number of nights (up to a maximum of 7) × €4

Practical examples for Lisbon properties:

• Couple (2 adults), 3 nights: 2 × 3 × €4 = €24
• Family (2 adults + 1 child aged 10 + 1 teenager aged 15), 5 nights: 3 eligible guests (the 2 adults and the 15-year-old; the 10-year-old is exempt) × 5 × €4 = €60
• Group of 4 adults, 10 nights: 4 × 7 × €4 = €112 (7-night cap applied; nights 8, 9 and 10 are not charged)
• Erasmus student, 30 nights: €0 — student exemption applies, with proof of enrolment at a Lisbon higher education institution

How to charge and invoice

The tax must appear on the invoice as a separate line item, labelled “taxa municipal turística” (municipal tourist tax). The terms “city tax” or “taux de séjour” may also be used for international guests.

The tax is exempt from VAT under Article 2(2) of the Portuguese VAT Code (CIVA). The exemption code to include on invoices is M99.

Operators are entitled to retain a collection fee of 2.5% of the tourist tax collected, pursuant to Article 77-B of the municipal regulation. This fee is subject to VAT.

The operator collects the tax from the guest, includes it as a separate line on the invoice, and remits the amount to the municipality within the declaration deadline. Exemption supporting documents must be archived for three years, as Lisbon City Council (Câmara Municipal de Lisboa, or CML) may request access at any time.

Airbnb collects the tax automatically

For bookings made through Airbnb in Lisbon, the platform collects €4 per night directly from the guest at the time of booking, up to the 7-night maximum. Operators do not need to collect the tax separately for these bookings.

The monthly reporting obligation at the Lisbon City Council portal remains in place, even when Airbnb has handled the collection. The declaration reports the overnight stays and amounts collected. For Airbnb bookings, there is a dedicated field — “overnight stays paid by tourism intermediaries” — where the number of nights and the corresponding amount collected by the platform are entered.

For bookings via Booking.com and other platforms, collection remains the operator’s responsibility.

How to declare and pay

Declarations and payments are made at tmturistica.cm-lisboa.pt.

Monthly deadline: by the 25th of the month following the reported period.
Quarterly option: available to operators who are VAT-exempt or file VAT triennially, subject to prior notification to Lisbon City Council (deadline: 25th of the month following the end of each quarter).

To access the portal, you must register the property using its RNAL (Registo Nacional de Alojamento Local — Portugal’s National Short-Term Rental Register) number. Registration must be completed before the first declaration.

Missing deadlines incurs late-payment interest. Failure to declare may result in a compliance notice and fine under municipal regulations.

Other municipalities in the Lisbon metropolitan area

If you operate short-term rentals in municipalities neighbouring Lisbon, rules and rates differ. The table below summarises the main Lisbon metropolitan area (Área Metropolitana de Lisboa) municipalities with a tourist tax in force:

Municipality	Rate per night	Minimum age	Max. nights	Portal
Lisbon	€4	13	7	tmturistica.cm-lisboa.pt
Cascais	€4	13	7	taxaturistica.cascais.pt
Sintra	€2	13	3	cm-sintra.pt/taxa-turistica
Almada	€2	13	5	cm-almada.pt
Oeiras	€1	13	7	taxaturistica.oeiras.pt

For the full table covering all Portuguese municipalities, detailed exemptions and links to declaration portals, see the complete guide to Portugal’s tourist tax. If you also manage properties in Porto, the Porto tourist tax guide covers that municipality’s specific rules.

• Rate: €4 per guest per night
• Cap: maximum 7 nights per stay
• Minimum age: 13 years
• Seasonal variation: none — the same rate applies year-round
• VAT: exempt from VAT (exemption code M99)
• Declaration: tmturistica.cm-lisboa.pt — by the 25th of the following month, or quarterly (prior CML notification required)
• Airbnb: collects automatically; municipal reporting obligation remains
• Student exemption: students enrolled in Lisbon higher education and research fellows, up to 60 consecutive days, with supporting documentation
• Source: Municipal Notice n.º 19334-A/2018 + Municipal Notice n.º 18684/2024/2

Managing the tourist tax as part of your operation

For property owners managing their short-term rental directly, Lisbon’s tourist tax means tracking per-guest exemptions — paying particular attention to students and health-related stays, which require specific documentation — issuing correct invoices, keeping monthly declarations up to date, and coordinating with the booking platform where relevant. For Airbnb bookings, the process is simpler, but reporting to the municipal portal is always mandatory.

At Host Wise, tourist tax management is included in our short-term rental management service: collection from guests, invoicing and remittance to the municipality are all handled by our team. If you would prefer to delegate these and other operational obligations, get in touch for a free property assessment.