Modelo 30 in Portugal: Short-Term Rental Tax Declaration Guide

Most short-term rental — known in Portugal as Alojamento Local (AL) — hosts first hear about the Modelo 30 when they receive an Airbnb or Booking.com commission invoice. Others discover the obligation later, when the property management company realises it must withhold tax on income paid to an owner with no fiscal residence in Portugal. In both cases, the logic is the same: whenever a payment is made to an entity without fiscal residence in Portugal, the Modelo 30 applies. The declaration is mandatory even when the withholding tax rate is zero.

What is the Modelo 30

The Modelo 30, formally the Declaration of Income Paid or Made Available to Non-Resident Taxpayers, is a communication to the Portuguese Tax and Customs Authority (AT — Autoridade Tributária e Aduaneira). Its purpose is to declare that a payment was made to an entity without fiscal residence in Portugal.

The obligation is set out in Article 128 of the Corporate Income Tax Code (CIRC — Código do IRC) for payments to non-resident companies — the case of platform commissions — and in Article 119 of the Personal Income Tax Code (CIRS — Código do IRS) for income paid to non-resident individuals, such as a property owner living abroad.

The Modelo 30 is not a tax payment declaration. It is an information filing. The tax itself — the withholding tax, when it applies — is paid to the AT separately, by the 20th of the month following payment. The Modelo 30 records and confirms that operation with the tax administration.

The declaration must be signed by a certified accountant (contabilista certificado) and submitted through the Portuguese Tax Authority’s online portal, the Portal das Finanças. The host cannot submit it directly.

The Modelo 30 is one piece within the broader fiscal obligations of short-term rental. For a full overview of all applicable taxes — personal income tax, VAT, property tax, and social security — the article on taxes on short-term rental in Portugal covers the complete picture.

Two scenarios in short-term rental

In the context of short-term rental in Portugal, the Modelo 30 arises in two distinct scenarios. The logic behind each differs, but the deadline is the same.

Scenario 1 — Host pays commissions to non-resident platforms

Airbnb is based in Ireland. Booking.com is based in the Netherlands. Vrbo is American. When a host pays commissions to these platforms, they are paying an entity without fiscal residence in Portugal. That commission is treated as income earned by the platform in Portuguese territory. The host is required to withhold tax at source under Article 94 of the CIRC and to declare the payment via the Modelo 30 under Article 128 of the CIRC.

This obligation applies to all short-term rental operators who advertise on non-resident platforms, regardless of how they report their own income for personal income tax (IRS) purposes. Short-term rental activity is commercial in nature — and it is that commercial nature that triggers the corporate tax (IRC) withholding obligation, not the host’s personal IRS income category choice.

Scenario 2 — Entity pays income to a non-resident property owner

The second scenario is the reverse. Here, it is the property owner who has no fiscal residence in Portugal. When a property management company — or a platform that pays owners directly — transfers short-term rental income to someone without fiscal residence in Portugal, it must withhold 25% from the gross amount and declare the payment via the Modelo 30.

The responsibility sits with the paying entity, not with the property owner. The owner receives the net amount. The withheld tax is remitted to the AT by the company, by the 20th of the month following payment.

This scenario is common among Portuguese diaspora property owners living in the United Kingdom, France, or Germany, and among foreign investors who have purchased property in Portugal for short-term rental purposes.

Who files	What is paid	Non-resident beneficiary
Short-term rental host	Commissions to Airbnb / Booking / Vrbo	Platform (Ireland, Netherlands, USA)
Management company or platform	Rental income to property owner	Owner without fiscal residence in Portugal

Filing deadline

In both scenarios, the deadline is the same: by the end of the second month following the month in which the payment was made or the income was made available.

If Booking.com deducted commissions from the May 2026 payout, the Modelo 30 must be filed by 31 July 2026. If a management company paid income to a non-resident owner in October, the deadline is 31 December.

When withholding tax applies, there is a step that precedes the Modelo 30: the withheld amount must be remitted to the AT by the 20th of the month following payment. For withholding applied in May: remit to AT by 20 June, then file Modelo 30 by 31 July.

Month of payment	Withholding remittance deadline	Modelo 30 deadline
January	20 February	31 March
May	20 June	31 July
October	20 November	31 December

Withholding tax rates: 25% without documentation, 0% with RFI

The standard withholding tax rate is 25% on the gross amount paid to the non-resident entity. This rate can be reduced or eliminated if a Double Taxation Convention (DTC) exists between Portugal and the beneficiary’s country of residence.

For Scenario 1 (platform commissions), the most common situation is as follows: Airbnb and Booking.com are based in countries with active DTCs with Portugal — Ireland and the Netherlands respectively. If they present a valid Modelo 21-RFI, the applicable withholding rate is 0%. Vrbo, based in the United States, also benefits from a DTC with Portugal, with a reduced rate when the RFI is presented.

For Scenario 2 (income paid to non-resident property owners), the 25% rate applies to the gross income paid, under Article 71 of the CIRS for property income received by non-residents. If the owner resides in a country with a DTC with Portugal and presents the Modelo 21-RFI, the rate is reduced in line with the applicable treaty. Owners resident in the United Kingdom, France, Germany, or the Netherlands benefit from active conventions with Portugal that provide for rates below 25% on property income.

The Modelo 21-RFI: the exemption that does not remove the filing obligation

The Modelo 21-RFI is a certificate of fiscal residence. It is issued by the tax authority of the beneficiary’s country — by the Irish Revenue Commissioners for Airbnb, by the Dutch Belastingdienst for Booking.com. When valid, it activates the reduced rate or exemption provided by the applicable DTC.

The beneficiary — the platform or the non-resident property owner — provides the RFI to the filer before payment. With a valid certificate, withholding falls to the DTC rate or to zero. The certificate is valid for one year and must be renewed annually.

The filer must retain originals for 10 years. The AT may request these documents during any tax inspection.

The most common mistake: the host receives the RFI from Airbnb, applies zero withholding — which is correct — and does not file the Modelo 30. The second part is wrong. A withholding exemption does not remove the reporting obligation. The Modelo 30 must be filed within the deadline even with 0% withholding. Many operators are unaware of this rule and are exposed to fines as a result.

How to file the Modelo 30

The declaration is submitted electronically by a certified accountant through the Portal das Finanças, under Entregar / Declarações Fiscais / Modelo 30.

The essential fields for short-term rental:

• Quadro 1 — Filer identification: Portuguese tax number (NIF) of the host or the management company that made the payment.
• Quadro 2 — Type of income: “Prestações de serviços” (services) for platform commissions; “Rendimentos prediais” (property income) for income paid to a non-resident owner.
• Quadro 3 — Beneficiary identification: the platform’s foreign NIF (available on the invoice) or the non-resident owner’s NIF; country code of fiscal residence.
• Quadro 4 — Income and withholding: gross amount paid, withholding rate applied, and amount withheld. Where the rate is 0% under a DTC, the applicable convention is indicated.

For an accurate declaration, the accountant needs the platform commission invoices, the Modelo 21-RFI when applicable, and proof of the withholding remittance to the AT (if withholding was applied). Collecting these documents systematically throughout the year — rather than at year-end — avoids missed deadlines.

The Modelo 30 filing obligations also interact with VAT on short-term rental in Portugal — particularly when the host crosses the VAT registration threshold, which changes the nature of invoices issued and received.

What happens if you do not file

Failing to file the Modelo 30, or filing after the deadline, is a reporting infraction. Fines range from 150 euros to 3,750 euros, depending on the nature of the infraction and the delay.

If the infraction also involves a failure to withhold — the filer should have withheld but did not — liability goes beyond the reporting fine. The filer may be jointly and severally responsible for the outstanding tax, plus compensatory interest.

The AT has access to platform invoices and to the income declared in personal tax returns. It can cross-reference commission amounts with the existence — or absence — of corresponding Modelo 30 declarations.

Next steps

The Modelo 30 is one of the least visible tax obligations in short-term rental — and for that reason, one of the most frequently missed. When a withholding exemption applies, no separate payment is due, which gives the false impression that nothing needs to be done. The filing is still required, with or without withheld tax.

If you manage a short-term rental property and advertise on international platforms, confirm with your certified accountant that Modelo 30 declarations are being filed regularly. For the personal income tax side — categories, deductible expenses, and deadlines — the guide on income tax on short-term rental in Portugal covers the detail.

If you are a non-resident property owner with a short-term rental in Portugal, the company managing your property should be withholding tax and filing on your behalf. At Host Wise, property management includes oversight of operational tax obligations — so that compliance with the AT does not come as a surprise. Get in touch with our team if you would like to discuss your specific situation.