The essentials
Porto’s tourist tax is €3 per guest per night, up to a maximum of 7 nights per stay. The rate was set in November 2024 by Municipal Regulation no. 1387/2024, the third amendment to Regulation no. 547/2020. It applies to guests aged 13 and over, with no seasonal variation. Exemptions under the regulation are: guests under 13; guests travelling for medical reasons, including up to two companions; guests with a disability of 60% or more; and guests housed due to displacement confirmed by a public authority. Declaration and payment are made at taxaturistica.cm-porto.pt, by the last day of the month following the stays. A quarterly declaration option is also available. For Airbnb bookings in Porto, the platform collects the €3 per night automatically from the guest, but the monthly declaration obligation to the municipality remains. The host is entitled to a collection commission of 2.5% of the taxes collected, plus VAT. The tourist tax is not subject to VAT (exemption code M99).
Porto charges a tourist tax of €3 per guest per night on all short-term rental stays. The tax is collected by the accommodation host and declared monthly to the city council. This guide covers the current rate, exemptions, how to invoice the tax, the declaration process at the municipal portal, and how Airbnb handles collection automatically.
How much is Porto’s tourist tax
The current rate is €3 per overnight stay, established by the third amendment to Municipal Regulation no. 547/2020, published in the Diário da República in November 2024 (Regulation no. 1387/2024). Article 2 of that amendment explicitly states: “The value of the Municipal Tourist Tax is €3/overnight stay.”
The maximum number of taxable nights per stay is 7 consecutive nights. Longer stays are not charged beyond night 7. If a guest leaves and returns, the count starts again.
Porto does not apply seasonal rates. The €3 rate applies throughout the year, with no difference 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 under Regulation no. 547/2020 are:
- Medical reasons: a guest travelling for medical appointments, tests or treatment, and up to two companions, are exempt for the duration of the medical visits. Supporting documentation is required.
- Disability: guests with a certified disability of 60% or more.
- Displacement: guests housed due to displacement, confirmed by a public authority.
Outside these exemptions, the tax applies to all eligible guests regardless of nationality, booking platform or purpose of visit.
How to calculate the tax
The formula is:
Number of eligible guests × number of nights (maximum 7) × €3
Practical examples for Porto stays:
- 2 adults, 3 nights: 2 × 3 × €3 = €18
- Family (2 adults + 1 child aged 10 + 1 teenager aged 15), 5 nights: 3 eligible guests (adults and the 15-year-old; the 10-year-old is exempt) × 5 × €3 = €45
- Group of 4 adults, 10 nights: 4 × 7 × €3 = €84 (7-night cap applied; nights 8, 9 and 10 are not charged)
How to invoice the tax
The tax must appear on the invoice as a separate line item, labelled “taxa municipal turística”, “city tax” or “taux de séjour”.
The tourist tax is not subject to VAT under article 2(2) of the Portuguese VAT Code (CIVA). The exemption code to include on the invoice is M99.
The host collects the tax from the guest, includes it as a separate line on the invoice, and remits the amount to the municipality by the declaration deadline. The host retains only the 2.5% collection commission provided for in the regulation.
Airbnb collects the tax automatically
For bookings made through Airbnb in Porto, the platform charges €3 per night directly to the guest at the time of booking, up to the 7-night limit. Hosts do not need to collect the tax separately for these bookings.
The monthly declaration obligation at Porto City Council’s portal remains in place even when Airbnb has collected the tax. The declaration reports the stays and the tax collected, regardless of the booking channel.
For Booking.com and all other platforms, the host is responsible for collecting the tax from the guest.
How to declare and pay
Declarations and payments are made at taxaturistica.cm-porto.pt.
Monthly deadline: the last day of the month following the stays.
Quarterly option: the last day of the month following the quarter — 31 January, 30 April, 31 July and 31 October.
To access the portal, you need to register your property using its RNAL registration number. Registration must be completed before submitting the first declaration.
Missing a deadline incurs late interest charges. Failing to declare may result in a formal notice and a fine under Regulation no. 547/2020.
Collection commission
The regulation provides a collection commission of 2.5% of the taxes collected, plus VAT. This amount is retained by the host as compensation for the collection service performed on behalf of the municipality.
Other municipalities in the Porto metropolitan area
If you have properties in neighbouring municipalities, the rules and rates differ. The table below covers the main municipalities in the Porto metropolitan area with an active tourist tax:
| Municipality | Rate/night | Minimum age | Max. nights | Portal |
|---|---|---|---|---|
| Porto | €3 | 13 | 7 | taxaturistica.cm-porto.pt |
| Vila Nova de Gaia | €2.50 | 16 | 7 | taxadecidade.cm-gaia.pt |
| Matosinhos | €2 | 16 | 7 | taxaturistica.cm-matosinhos.pt |
| Maia | €2 | 14 | 5 | taxaturistica.cm-maia.pt |
| Póvoa de Varzim | €1.50 | 13 | 7 | servicosonline.cm-pvarzim.pt |
| Vila do Conde | €1 | 16 | 14 | cm-viladoconde.pt |
| Braga | €1.50 | 16 | 4 | taxaturistica.cm-braga.pt |
| Amarante | €2 (Apr–Sep) / €1 (Oct–Mar) | 16 | 3 | servicosonline.cm-amarante.pt |
For the complete table covering all 49 municipalities in Portugal, detailed exemptions and links to each declaration portal, see the complete guide to tourist tax in Portugal.
- Rate: €3 per guest per night
- Cap: maximum 7 nights per stay
- Minimum age: 13 years
- Seasonal variation: none — same rate all year
- VAT: not subject to VAT (exemption code M99)
- Declaration: taxaturistica.cm-porto.pt — last day of the following month, or quarterly
- Airbnb: collects automatically; municipal declaration remains mandatory
- Collection commission: 2.5% of taxes collected + VAT
- Source: Regulation no. 547/2020 + Regulation no. 1387/2024
Managing the tourist tax as part of your operation
For owners managing their own property, the tourist tax means tracking guest exemptions, issuing correct invoices, keeping monthly declarations up to date and coordinating with the booking platform when relevant. For Airbnb bookings the process is simpler — but the declaration at the council portal is always mandatory.
At Host Wise, tourist tax management is part of our short-term rental management service in Porto: guest collection, invoicing and remittance to the municipality are handled by our team. If you would prefer to delegate these and other operational obligations, request a free analysis of your property.
Frequently Asked Questions
Porto’s tourist tax is €3 per guest per night, with a maximum of 7 nights per stay. The rate was set by Regulation no. 1387/2024, published in November 2024.
From age 13. Guests under 13 are automatically exempt. Additional exemptions exist for medical reasons, disability and displacement.
Yes. For Airbnb bookings in Porto, the platform charges €3 per night directly to the guest at the time of booking, up to 7 nights. The host does not need to collect the tax separately. The monthly declaration obligation at taxaturistica.cm-porto.pt remains.
The deadline is the last day of the month following the stays (monthly option). A quarterly option is also available: the last day of the month following the quarter.
Exemptions: guests under 13; guests travelling for medical reasons and up to 2 companions (with supporting documentation); guests with a disability of 60% or more; guests housed due to displacement confirmed by a public authority.
Yes. The regulation provides for a collection commission of 2.5% of the taxes collected, plus VAT, which the host retains. The remainder is paid to Porto City Council.
No. The municipal tourist tax is not subject to VAT under article 2(2) of the Portuguese VAT Code (CIVA). The exemption code to include on the invoice is M99.