Tourist Tax in Portugal: Complete Guide for Short-Term Rental Owners 2026

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights.

Exemptions: guests under 13; guests travelling for medical reasons (procedure or appointment), upon presentation of supporting documentation — a companion qualifies for the same exemption; complimentary stays (provided free of charge, with no financial consideration).

Declaration deadline: by day 25 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Airbnb note: Airbnb collects the tax automatically from guests on Airbnb bookings in Lisbon. The operator does not need to collect separately, but the monthly declaration to the municipality remains mandatory.

Source: Aviso n.º 19334-A/2018, DR 2nd series.

Portal: tmturistica.cm-lisboa.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights.

Exemptions: guests under 13; legally constituted cultural, sports and recreational associations for activities directly related to their statutory purposes.

Portal: taxaturistica.cascais.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 3 consecutive nights.

Exemptions: a) guests under 13 years of age; b) guests whose stay is provided free of charge by the accommodation establishment; c) guest and 1 companion travelling for health reasons (medical appointments, tests or treatments), with supporting documentation; d) guests accommodated by express order of the Câmara Municipal de Sintra or Social Security.

Source: FlyerTaxaTuristicaSintra_2023 (updated 29-03-2023); Aviso n.º 6116/2023, DR 2nd series.

Portal: taxaturistica.sintra.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 nights. A differentiated seasonal rate applies: €2.50 from May to October, €1.20 from November to April.

Exemptions: persons with disability ≥ 60% incapacity; guests accommodated in situations of exceptional events declared by the municipal council.

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 815/2019, DR 2nd series.

Portal: taxaturistica.cm-mafra.pt

The tax applies to all guests aged 13 or over (counting from the birthday), per night or fraction of a day or night, up to a limit of 7 consecutive nights per stay. The tax is not subject to VAT.

Exemptions: a) guest travelling for any medical appointment and 1 companion (even if the patient does not stay overnight at the property), with supporting documentation; b) person with disability ≥ 60% incapacity and 1 companion, with supporting documentation; c) guest in a duly certified eviction or comparable housing displacement situation; d) guest temporarily placed by public social bodies of the State or municipality; e) guest displaced by conflict, temporarily resident in Portugal, certified by the services responsible for the asylum process; f) stay provided free of charge by the entities responsible for the accommodation.

Declaration: by the last day of the month following the stays (monthly); quarterly option: 30 April / 31 July / 31 October / 31 January.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Aviso n.º 13114/2024/2, DR 2nd series, 27-06-2024.

Portal: cm-loures.pt

The tax applies to all guests over 12 years old (≥13 in practice), per night, up to a limit of 5 consecutive nights. It applies to all tourist accommodation and short-term rental properties, including campsites. The tax is not subject to VAT (Art. 2 §2 CIVA).

Exemptions: exclusively guests accommodated by express order of public authorities pursuant to a declaration of social emergency or civil protection (including other situations determined by the CMA). There is no exemption for health reasons or disability.

Declaration: notification by day 15 of the following month; payment by day 30 of the following month. Quarterly option available.

Collection commission: 2.5% of taxes collected, plus VAT. Periodic (monthly) invoice or annual invoice issued by 1 December.

Source: Regulation No. 125/2026, DR 2nd series, No. 25, 05-02-2026 — Arts. 27 to 32 (Title 2).

Portal: cm-almada.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights per stay (any interruption resets the count). In force: 02-07-2026 (16 days after publication on 16-06-2026).

Exemptions: a) guest travelling for any medical appointment and 1 companion (even if the patient does not stay overnight at the property), with supporting documentation; b) persons with disability ≥ 60% incapacity; c) guests who are tax residents in the Municipality of Sesimbra (unique exemption nationwide); d) guests in serious social situations (domestic violence, homelessness) and those affected by recognised disasters or severe weather events.

Source: Despacho n.º 7517-A/2026, DR 2nd series, No. 114, 16-06-2026.

Portal: servicosonline.cm-sesimbra.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights. It applies year-round with no seasonal variation. The €1/night rate was set after the municipality determined the actual tourism cost at €88.21/overnight and applied a 99% economic incentive subsidy.

Exemptions: no exemptions apply — the tax is due from all guests aged 13 or over, with no exceptions for health, disability, or any other grounds (confirmed on the taxaturistica.oeiras.pt portal).

VAT: the tax is not subject to VAT (NS), as confirmed in the fee schedule.

Source: Regulation No. 746/2025 (amendment to Regulation No. 1320/2023), DR 2nd series, No. 117, 20-06-2025 — Art. 56 of Annex I (Fee Schedule, Section VII).

Portal: taxaturistica.oeiras.pt

The tax applies to guests strictly over 18 years old (≥19 in practice), per night, up to a limit of 5 consecutive nights. It applies only to short-term rental properties with more than 10 beds, tourist developments, and campsites. The minimum age of 19 is the highest in mainland Portugal.

Exemptions: guests travelling for health reasons, including 1 companion, with supporting documentation; persons with a disability of ≥ 60% incapacity; students under the ERASMUS programme or equivalent international mobility programmes; tourism industry professionals on a documented training or work mission.

Declaration: by the last day of the month following the stays.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Notice No. 16225/2024/2, DR 2nd series (in force 15 days after publication on 02/08/2024).

Portal: mun-setubal.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights.

Exemptions: guests under 13; guests undergoing documented medical treatment, including up to 2 companions, for the duration of the required travel; persons with disability ≥ 60% incapacity; guests displaced by documented housing emergency certified by a public entity.

Declaration deadline: by the last day of the month following the stay (monthly option); or by the last day of the month following the quarter (quarterly option).

Collection fee: 2.5% of taxes collected, plus VAT.

Airbnb note: Airbnb collects the tax automatically from guests on Airbnb bookings in Porto. The operator does not need to collect separately, but the monthly declaration to the municipality remains mandatory.

Source: Regulamento n.º 547/2020, DR 2nd series.

Portal: taxaturistica.cm-porto.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 7 consecutive nights. The rate is uniform throughout the year (no seasonal variation).

Full exemptions: guests under 16; guests undergoing documented medical treatment, including one companion; persons with disability ≥ 60% incapacity.

Partial exemptions (50% rate): professional, academic, sports or cultural groups on documented official travel; guests in camping and caravan sites.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 703/2018, as amended by Regulamento n.º 195/2024, DR 2nd series.

Portal: taxadecidade.cm-gaia.pt

The tax applies to all guests aged 16 or over, per night (or per stay of 4 hours or more, including day use/by-hour arrangements), up to a limit of 7 consecutive nights per person per stay. In force since 01/01/2025. Note: Matosinhos also has a maritime arrival tax (€2/passenger) for cruise ships at the Terminal de Leixões. Campsites, caravan parks and hostels have a reduced rate of €0.50/night.

Exemptions: guests travelling for medical reasons, including 1 companion (even if the patient does not stay at the property), with supporting documentation; persons with a disability of ≥ 60% incapacity, including 1 companion, with supporting documentation; guests in a duly certified eviction or housing displacement situation; residents of the Municipality of Matosinhos, duly certified; guests temporarily placed by public social bodies of the State or municipality; guests displaced by conflict temporarily resident in Portugal, duly certified; occupants of camping or caravan park pitches holding long-term rental or use contracts of 3 months or more.

Declaration: quarterly — by the last day of the quarter following collection (30 Apr / 31 Jul / 31 Oct / 31 Jan).

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulation No. 1414/2024, DR 2nd series, No. 237, 06-12-2024 (in force 01/01/2025); amended by Regulation No. 1316/2025, DR 2nd series, No. 250, 30-12-2025.

Portal: taxaturistica.cm-matosinhos.pt

The tax applies to all guests aged 14 or over, per night, up to a limit of 5 consecutive nights.

Exemptions: guests under 14; guests undergoing documented medical treatment, including 1 companion; persons with disability ≥ 60% incapacity; guests accommodated in situations of social emergency or civil protection certified by a public entity.

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 28/2024, DR 2nd series.

Portal: taxaturistica.cm-maia.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights.

Exemptions: guests under 13; guests undergoing documented medical treatment, including up to 2 companions; persons with disability ≥ 60% incapacity, including one companion; guests displaced by documented housing emergency (eviction or equivalent, certified by a public entity).

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 1182/2022, DR 2nd series.

Portal: servicosonline.cm-pvarzim.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 4 consecutive nights. The tax applies year-round (no seasonal variation) to all tourist accommodation and short-term rentals (houses, apartments, guest houses, hostels, B&Bs). Payment is collected at the start of the stay, with a separate fatura-recibo (receipt invoice) issued.

Exemptions: a) guests and 1 companion travelling for medical appointments, tests or treatment, with supporting documentation; b) persons with a disability of ≥ 60% incapacity; c) guests accommodated by order of public authorities in a social emergency or civil protection situation.

Declaration: self-assessed return submitted by day 15 of the following month. Quarterly option available (by day 15 of the month after the quarter).

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulation No. 927/2025 (23rd amendment), DR 2nd series, No. 142, 25-07-2025 — Title IV, Arts. H-4/1 to H-4/11.

Portal: taxaturistica.cm-braga.pt

The tax applies exclusively from May to October, per night, for guests aged 21 or over, up to a limit of 2 consecutive nights. The minimum age of 21 is unique in Portugal.

Exemptions: guests travelling for medical treatment, including a companion, upon presentation of a medical appointment or service proof; persons with disability with incapacity ≥ 60% (with supporting documentation); guests accommodated by order of public authorities in situations of social emergency or civil protection; sports clubs based in Guimarães during training camps for official competitions.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Edital n.º 426/2020, DR 2nd series, No. 57, 20-03-2020 — view full regulation

Portal: check at cm-guimaraes.pt

The tax applies to all guests over 16 years old (≥17 in practice), per night, up to a limit of 5 consecutive nights per stay. Seasonal rates: €1.50 from 1 May to 31 October (high season) and €1 from 1 November to 30 April (low season). Payment is due at the start of the stay. The tax is not subject to VAT.

Exemptions: a) guest invited by the Municipal Council to participate in cultural or sporting events; b) guest and 1 companion travelling for health reasons (medical appointments, tests or treatments), with supporting documentation; c) person with disability ≥ 60% incapacity and 1 companion, with supporting documentation; d) guest accommodated by express order of public authorities due to social emergency or civil protection; e) guest displaced by conflict, temporarily resident in Portugal, certified by the services responsible for the asylum process.

Declaration: by the 15th of the month following the stays; quarterly option by the 15th of the month following the end of each quarter.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 179/2024, DR 2nd series, No. 26, 06-02-2024.

Portal: taxaturistica.cm-viana-castelo.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 14 consecutive nights per stay — the highest limit in mainland Portugal.

Exemptions: guests under 16; guests travelling for any medical reason, including up to 2 companions (the exemption applies even if the patient does not stay overnight at the property), upon presentation of a medical appointment or service document; persons with disability ≥ 60% incapacity; guests accommodated due to eviction or comparable housing displacement, duly certified.

Declaration deadline: by the last day of the month following the stay (submitted electronically to geral@cm-viladoconde.pt).

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento da Taxa Turística de Vila do Conde (approved at Municipal Assembly on 29/04/2024) — view full regulation

Portal: cm-viladoconde.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 7 consecutive nights per stay. Seasonal rates apply: €1.50/night from May to September and €1/night from October to April.

Exemptions: persons with a disability of ≥ 60% incapacity; former combatants holding a certifying card; guests in a duly certified eviction situation; guests in a certified social emergency situation recognised by a public authority; guests in a civil protection emergency; recognised refugees; pilgrims travelling to Santiago de Compostela or Fátima, limited to the first night of stay.

Declaration: by the 15th of the month following the stays.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulation No. 848/2024, DR 2nd series (in force September 2024).

Portal: cm-caminha.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 3 consecutive nights per stay. Seasonal rates apply: €2/night from 1 April to 30 September and €1/night from 1 October to 31 March.

Exemptions: guests whose stay is motivated by medical treatment, including 2 companions (even if the patient does not stay overnight at the property for health reasons), upon presentation of a medical document; persons with disability ≥ 60% incapacity, including 2 companions, upon presentation of a certifying document; guests displaced by eviction or equivalent housing emergency, duly certified; guests temporarily placed by public social bodies of the State or municipality; guests displaced by conflict, temporarily resident in Portugal, certified by the services responsible for the asylum process.

Declaration deadline: by the last day of the month following collection (or quarterly option for entities exempt from VAT or with quarterly VAT filing).

Source: Regulamento n.º 408/2024, DR 2nd series, No. 71, 10-04-2024 (in force since 11/04/2024).

Portal: servicosonline.cm-amarante.pt

The tax applies exclusively from 1 May to 31 October (seasonal), per night, for guests aged 13 or over, up to a limit of 5 consecutive nights. The tax is not subject to VAT. In force: 14-05-2025.

Exemptions: a) guests under 13 years of age; b) guest travelling for health reasons and 1 companion, with supporting documentation; c) persons with disability ≥ 60% incapacity; d) guests placed by public authorities in social emergency or civil protection situations; e) guests at exceptional events recognised by the Municipality; f) stay provided free of charge by the accommodation establishment; g) campers in tents or motorhomes (unique exemption nationwide); h) guests in serious social situations (domestic violence, homelessness, eviction) referred by Social Security; i) guests affected by declared natural disasters or severe weather events.

Declaration: by the 15th of the month following the stays; quarterly option available.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 590/2025, DR 2nd series, No. 91, 13-05-2025.

Portal: cm-terrasdebouro.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 3 consecutive nights.

Exemptions: persons with disability ≥ 60% incapacity, including one companion; guests undergoing documented medical treatment, including one companion; guests in serious social situations certified by a public authority (social emergency, domestic violence, homelessness, eviction); guests displaced by natural disaster or severe weather event.

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Aviso n.º 7316/2024/2, DR 2nd series.

Portal: servicosonline.cm-coimbra.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 7 nights. A differentiated seasonal rate applies: €2 from April to September, €1.50 from October to March.

Exemptions: guests under 16; persons with disability ≥ 60% incapacity; students enrolled at educational institutions based in Figueira da Foz — exempt at the start of the academic year, for up to 60 days; guests displaced by an officially declared natural disaster or severe weather event.

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 779/2023, DR 2nd series.

Portal: servicosonline.cm-figfoz.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 5 consecutive nights. It applies year-round (no seasonal variation). If a stay is interrupted, the night count resets.

Exemptions: guests under 13; guests travelling for medical reasons, including up to 2 companions (even if the patient does not stay overnight at the property), upon presentation of a medical appointment or service document; persons with disability ≥ 60% incapacity, including 1 companion; guests displaced by eviction or equivalent housing emergency, duly certified; students whose stay is directly related to sitting academic examinations; stays on the island of Berlenga (fully exempt — a separate access and permanence fee already applies).

Declaration deadline: by day 15 of the month following the stay.

Source: Regulamento n.º 356/2024, DR 2nd series, No. 63, 28-03-2024 (in force since 01/05/2024).

Portal: cm-peniche.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 5 consecutive nights.

Exemptions: guests under 13; guests undergoing documented medical treatment — exempt for the duration of treatment plus one additional day, upon presentation of a medical document.

Declaration deadline: by day 15 of the month following the stay.

Source: Regulamento n.º 773/2018, DR 2nd series.

Portal: cm-obidos.pt

The tax applies to all guests aged 12 or over, per night, up to a limit of 5 consecutive nights. It applies year-round. Collection is made at check-in.

Exemptions: guests under 12; guests over 65 years of age (excluding the birthday itself); persons with disability with incapacity ≥ 60%; guests who fall ill during their stay and require inpatient medical care.

Collection fee: 3% of taxes collected, plus VAT.

Source: Regulamento n.º 831/2026, DR 2nd series, No. 127, 03-07-2026, as corrected by Declaração de Retificação n.º 609/2026/2, DR No. 135, 15-07-2026.

Portal: in implementation — check at cm-nazare.pt

Tax of €1.50 per overnight stay, charged to guests aged 16 or over. Limit of 3 consecutive nights per stay. In force: 01/08/2025 (Aviso no. 14503/2025/2, published 06/06/2025).

Exemptions: guests undergoing documented medical treatment and one companion; persons with disability ≥ 60% incapacity; students enrolled at educational institutions in the municipality of Évora.

Declaration: submission by the 15th of the following month; payment within 10 business days after the declaration.

Collection commission: 2.5% + VAT on the amount collected.

Portal: taxaturistica.cm-evora.pt

The tax applies exclusively from April to October, per night, for guests aged 13 or over, up to a limit of 7 consecutive nights per stay. No tax is charged between November and March.

Exemptions: guests whose stay is motivated by medical treatment, including 1 companion, upon presentation of a medical appointment or service document; guests who fall ill or require medical care during their stay, upon presentation of supporting documentation and for the duration of the illness. Note: there is no disability exemption in Albufeira’s regulation. Occasional exemptions may be granted on a case-by-case basis by decision of the Municipal Council.

Source: Regulamento n.º 488/2024, DR 2nd series, No. 84, 30-04-2024 (in force since 02/05/2024).

Portal: taxaturistica.cm-albufeira.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 5 consecutive nights per person per stay. Seasonal rates apply: €2/night from April to October and €1/night from November to March.

Exemptions: guests who fall ill during their stay and require hospitalised medical care, with supporting documentation; situations of force majeure or officially declared catastrophe.

Declaration: by the 15th of the month following the stays; payment by the last day of that same month.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulation No. 786/2024, DR 2nd series (in force since 01/11/2024).

Portal: servicosonline.cm-loule.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 nights. A differentiated seasonal rate applies: €2 from April to October, €1 from November to March.

Exemptions: guests under 13; guests travelling for documented medical reasons, for the duration of appointments or treatment, including 1 companion; persons with disability ≥ 60% incapacity; guests placed by a public authority in situations of force majeure, social emergency or civil protection; stays included in the establishment’s own commercial promotions.

Declaration deadline: by the last day of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Aviso n.º 5384/2024/2, DR 2nd series.

Portal: maisfacil.cm-portimao.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights per stay. Seasonal rates apply: €2/night during high season (1 April to 31 October) and €1/night during low season (1 November to 31 March).

Exemptions: persons with disability ≥ 60% incapacity, upon presentation of supporting documentation; national and international students enrolled at the University of Algarve (UAlg) who use accommodation at the start of each academic year, for up to 60 consecutive days, upon presentation of enrolment proof and UAlg student card; guests whose stay is motivated by medical treatment, including 1 companion, upon presentation of a medical document; guests whose stays are the subject of a documented complimentary offer by the accommodation establishment.

Declaration deadline: by the last day of the month following collection.

Collection commission: 2.5% of amounts collected, plus VAT.

Source: Regulamento n.º 425/2024, DR 2nd series, No. 73, 12-04-2024 (in force since 13/04/2024).

Portal: tmtlagoa.cm-lagoa.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 5 consecutive nights per stay. A differentiated seasonal rate applies.

Exemptions: check the full conditions in the municipal regulation.

Source: Regulamento (extrato) n.º 673/2023, DR 2nd series.

Portal: servicosonline.cm-olhao.pt

The tax applies to all guests aged 16 or over, per night, up to a limit of 7 nights. A differentiated seasonal rate applies: €2 from March to October, €1 from November to February. In force since 1 November 2024.

Exemptions: guests under 16; persons with disability ≥ 60% incapacity, including 1 companion; guests travelling for documented medical reasons, including 1 companion; guests displaced by natural disaster or social emergency; residents of the municipality of Faro; University of Algarve students during the academic year; education, health or security professionals with a permanent contract at an institution based in Faro.

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 1207/2024, DR 2nd series (in force since 01/11/2024; revokes Reg. n.º 725/2019).

Portal: taxaturistica.cm-faro.pt

VRSA has one of the most detailed age-based structures in Portugal: guests aged 10 or under are fully exempt; guests aged 11 to 13 pay 50% of the tax (€0.50/night); guests aged 14 or over pay the full rate (€1.00/night). Maximum 7 nights per stay.

Declaration deadline: by the 10th business day of the month following the stay.

Source: Regulamento n.º 723/2018, DR 2nd series.

Portal: taxaturistica.cm-vrsa.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights per stay. In force since 01/10/2024. Note: Funchal also has a separate maritime arrival tax for cruise ship passengers (in force since 01/01/2025), which is distinct from the overnight tax applicable to short-term rentals.

Exemptions: residents of the Autonomous Region of Madeira with certified tax domicile; guests under 13 years old; persons with a disability of ≥ 60% incapacity.

Declaration: notification by the 15th of the following month; payment by the last day of that same month.

Collection commission: 2.5% of taxes collected, plus VAT.

Source: Regulation No. 764/2024, DR 2nd series (in force since 01/10/2024).

Portal: cmfonline.funchal.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 7 consecutive nights.

Exemptions: guests under 13; complimentary stays (provided free of charge, with no financial consideration).

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 1111/2022, DR 2nd series.

Portal: ecotaxa.cm-santacruz.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 7 consecutive nights per stay. Also applies to cruise passengers (€2). In force: 01/01/2025 (Reg. no. 984/2024).

Exemptions: children under 12; persons with a disability (degree ≥60%) and one companion; patients travelling for medical reasons and one companion; victims of a catastrophe or calamity; accommodation provided free of charge by the municipality or partner entities.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% + VAT on the amount collected.

Source: Regulamento n.º 984/2024, DR 2nd series.

Portal: taxaturistica.cm-camaradelobos.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over (from the birthday onwards). Limit of 7 consecutive nights, with a maximum cap of €14 per guest per stay. In force: 01/06/2024 (Reg. no. 554/2024).

Exemptions: children under 12; patients travelling for medical reasons and one companion; victims of eviction or housing emergency; social or public housing beneficiaries; guests invited by Câmara Municipal de Santana.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% on the amount collected.

Source: Regulamento n.º 554/2024, DR 2nd series.

Portal: taxaturisticadesantana.com

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 7 consecutive nights per stay. In force: 01/06/2024 (Edital no. 443/2024).

Exemptions: children under 12; accommodation provided free of charge by Câmara Municipal de Ponta do Sol or by the establishment itself.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% on the amount collected.

Source: Edital n.º 443/2024, DR 2nd series.

Portal: pontadosol-taxaturistica-saas.ano.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 7 consecutive nights per stay. In force: 01/11/2024 (Reg. no. 1347/2024); partial amendment in force since 02/06/2026 (Aviso no. 13390/2026/2).

Exemptions: children under 12; persons with a disability (degree ≥60%) and one companion; guests invited by CM Machico or partner entities; victims of a catastrophe or calamity; patients travelling for medical reasons and one companion; accommodation provided free of charge; stays contracted by the municipality; situations of inoperability of Madeira International Airport requiring an overnight stay, including RAM residents unable to return home (since 02/06/2026).

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% + VAT (commission note issued once accumulated amount reaches ≥€50, since 02/06/2026).

Source: Regulamento n.º 1347/2024 (original); Aviso n.º 13390/2026/2 (amendment of 02/06/2026), DR 2nd series.

Portal: tmt.cm-machico.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over (from the birthday onwards). Limit of 7 consecutive nights per stay. In force: 05/09/2024 (Reg. no. 1031/2024).

Exemptions: patients travelling for medical reasons and one companion; victims of eviction or housing emergency; social or public housing beneficiaries; guests invited by Câmara Municipal de Ribeira Brava; residents of the Autonomous Region of Madeira.

Declaration: payment by the last day of the following month.

Collection commission: 2.5% + VAT on the amount collected.

Source: Regulamento n.º 1031/2024, DR 2nd series.

Portal: taxaturistica.cm-ribeirabrava.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 7 consecutive nights per stay. In force: 01/10/2024 (Aviso no. 15180/2024/2).

Exemptions: residents of the Autonomous Region of Madeira; children under 12; persons with a disability (degree ≥60%); participants in training camps or cultural, sporting or recreational events (with supporting declaration).

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% + VAT on the amount collected.

Source: Aviso n.º 15180/2024/2, DR 2nd series.

Portal: taxaturistica.cmcalheta.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over (from the birthday onwards). Limit of 7 consecutive nights per stay. In force: 11/12/2024 (Reg. no. 1421/2024).

Exemptions: guests travelling for a documented medical appointment and one companion; persons with disability ≥ 60% incapacity and one companion; victims of eviction or displacement; guests placed by social welfare organisations; refugees or conflict victims; stays provided free of charge by the accommodation establishment.

Declaration: payment by the last day of the following month; quarterly option available (30 Apr / 31 Jul / 31 Oct / 31 Jan).

Collection commission: 2.5% + VAT on the amount collected.

Source: Regulamento n.º 1421/2024, DR 2nd series.

Portal: taxaturistica.cm-portosanto.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 7 consecutive nights per stay (maximum cap of €14 per guest). In force: 13/05/2026 (Aviso no. 10962/2026/2).

Exemptions: guests under 13; stays provided free of charge by Câmara Municipal de São Vicente or by the accommodation establishment; guests affected by natural disasters, severe weather events or natural catastrophes.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 5% on the amount collected (note: higher than the standard 2.5% rate applied by most municipalities).

Source: Aviso n.º 10962/2026/2, DR 2nd series.

Portal: cm-saovicente.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 3 consecutive nights per stay. At camping and caravan sites, a reduced rate of €1/night (50%) applies. In force: 01/01/2025 (Reg. no. 1300/2024).

Exemptions: guests under 13; guests undergoing documented medical treatment and one companion; persons with physical disability ≥ 60% incapacity; guests with fiscal domicile in any municipality of the Azores Autonomous Region.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% + VAT on the amount collected.

Source: Regulamento n.º 1300/2024, DR 2nd series.

Portal: taxaturistica.cm-pontadelgada.pt

The tax applies to all guests aged 13 or over, per night, up to a limit of 3 consecutive nights. In force since 1 January 2025. At camping and caravan sites, a reduced rate of 50% applies (€1/night).

Exemptions: guests under 13; guests undergoing documented medical treatment — exempt for the duration of treatment plus 1 additional day, including 1 companion; persons with disability ≥ 60% incapacity; guests with fiscal domicile in any municipality of the Azores Autonomous Region (a unique exemption in the national context).

Declaration deadline: by day 15 of the month following the stay.

Collection fee: 2.5% of taxes collected, plus VAT.

Source: Regulamento n.º 1395/2024, DR 2nd series (in force since 01/01/2025).

Portal: taxaturistica.lagoa-acores.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 3 consecutive nights per stay. At camping and caravan sites, a reduced rate of €1/night (50%) applies. In force: 01/01/2025 (Reg. no. 1397/2024).

Exemptions: guests under 13; guests undergoing documented medical treatment and one companion; persons with disability ≥ 60% incapacity; guests with fiscal domicile in any municipality of the Azores Autonomous Region.

Declaration: submission by the 15th of the following month; payment by the last day of the following month.

Collection commission: 2.5% + VAT on the amount collected.

Source: Regulamento n.º 1397/2024, DR 2nd series.

Portal: taxaturistica.cm-ribeiragrande.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 3 consecutive nights per stay. In force: 24/12/2024 (Edital no. 1915/2024).

Exemptions: guests under 13; guests undergoing documented medical treatment and one companion; guests with fiscal domicile in any municipality of the Azores Autonomous Region.

Declaration: submission by the 10th business day of the month; payment within 15 days of receiving the payment notice.

Collection commission: 2.5% + VAT on the amount collected.

Source: Edital n.º 1915/2024, DR 2nd series.

Portal: taxaturistica.cmvfc.pt

Tax of €2 per overnight stay, charged to guests aged 13 or over. Limit of 3 consecutive nights per stay. At camping and caravan sites, a reduced rate of €1/night (50%) applies. In force: 01/01/2025 (Aviso no. 678/2025/2).

Exemptions: guests under 13; guests undergoing documented medical treatment and one companion; persons with disability ≥ 60% incapacity; guests with fiscal domicile in any municipality of the Azores Autonomous Region.

Declaration: submission by the 15th of the following month; payment within 15 days of receiving the payment notice.

Collection commission: 2.5% + VAT on the amount collected.

Source: Aviso n.º 678/2025/2, DR 2nd series.

Portal: taxaturistica.cm-povoacao.pt

⚠️ Note: The Nordeste regulation (Edital no. 148/2025) is currently in public consultation and is not yet in force. The details below reflect the proposal and may change before final approval.

Proposed: €2 per overnight stay, for guests aged 13 or over. Proposed limit of 3 consecutive nights. At camping/caravan sites: €1/night.

Proposed exemptions: guests under 13; guests undergoing documented medical treatment and one companion; persons with disability ≥ 60% incapacity; guests with fiscal domicile in any municipality of the Azores Autonomous Region.

Proposed collection commission: 2.5% + VAT.

Source: Edital n.º 148/2025, DR 2nd series (proposal under public consultation).

Portal: taxaturistica.cmnordeste.pt