Amarante Tourist Tax 2026: Rates, Exemptions and How AL Hosts Pay
If you operate an Alojamento Local property in Amarante municipality, you must normally collect the local Municipal Tourist Tax — Taxa Municipal Turística or TMT — from taxable guests, declare the amount through Amarante’s online services and transfer it to the municipality.
The high-season rate is €2 per taxable guest per night from 1 April to 30 September. The low-season rate is €1 from 1 October to 31 March. Guests pay from age 16, and only the first three consecutive nights of each stay are taxed.
Amarante also has rules that are easy to miss. A paid day-use or hourly stay longer than three hours can count as a taxable fragment of a day or night. The municipality offers separate monthly and quarterly declaration forms, and the July 2024 amendment introduced a detailed process for operators claiming the 2.5% collection commission.
This guide explains the rates, exemptions, registration, deadlines, Multibanco payment process, invoicing, commission, penalties and practical workflow for Airbnb, Booking.com and direct-booking hosts in 2026.
Looking for the official portal? Open Amarante Municipal Online Services, sign in and select Formulários → Taxa Turística. The current forms include establishment registration, monthly declaration, quarterly declaration and cessation of tourist activity.
Quick answer: what must an Amarante host do?
For every paid stay, identify guests aged 16 or over, check whether a documented exemption applies and charge no more than the first three consecutive nights. Apply €2 to taxable nights between April and September and €1 to taxable nights between October and March.
Show the tourist tax separately on the accommodation invoice or issue a separate document, expressly identifying it as not subject to VAT. Register the operator and each establishment within 30 days of receiving the RNAL number, then submit the declaration through Amarante’s online portal.
The normal declaration deadline is the last day of the month following collection. After the municipality provides a Multibanco reference or equivalent information, the declared amount must be transferred within 10 business days.
Amarante tourist tax at a glance
Rule | Amarante requirement in 2026 |
|---|---|
Status | In force since 11 April 2024; amended from 20 July 2024 |
High-season rate | €2 per taxable guest per night, 1 April–30 September |
Low-season rate | €1 per taxable guest per night, 1 October–31 March |
Who normally pays | Guests aged 16 or over, including from the 16th birthday |
Residence | Irrelevant to the normal rule |
Night cap | First 3 consecutive nights per guest and stay |
Maximum per guest | €6 in high season or €3 in low season |
Day use | A paid day/night fragment or hourly stay longer than 3 hours can be taxable |
Accommodation covered | Paid stays in tourist developments and registered AL inside Amarante municipality |
Registration | Within 30 days after RNAL or the valid tourist-development opening title |
Normal declaration | By the last day of the month following collection |
Quarterly option | Available to VAT-exempt operators and quarterly VAT filers |
Payment | Within 10 business days after the municipality provides the payment reference |
Collection commission | 2.5% of the amount collected, plus VAT where applicable |
Record retention | Supporting exemption records for at least 1 year under the municipal regulation |
Main regulation | |
Amendment |
Where does the Amarante tourist tax apply?
The tax applies to paid stays in tourist developments and Alojamento Local establishments situated anywhere in Amarante municipality. The address registered for the property determines the municipality, not the name used in an Airbnb listing or the nearest famous landmark.
This includes registered AL houses, apartments, rooms and lodging establishments across the municipality, not only properties in Amarante’s historic centre. A property outside the municipal boundary follows the rules of its own municipality even if it is marketed as being near Amarante.
The booking method does not change the rule. The regulation expressly covers reservations made in person, through analogue or traditional channels, online and through other methods. Airbnb, Booking.com, another OTA, a travel agent and a direct booking therefore all fall within the same municipal framework.
How much is the Amarante tourist tax in 2026?
Amarante has two seasonal rates:
Date of the taxable night | Rate per taxable guest |
|---|---|
1 April–30 September | €2.00 |
1 October–31 March | €1.00 |
The basic calculation is:
Taxable guests × taxable nights, capped at three × rate applying to each night
For a stay crossing 31 March/1 April or 30 September/1 October, calculate each of the first three taxable nights at the rate applying on that date. Do not apply the arrival-date rate to the entire stay when the reservation crosses the seasonal boundary.
Amarante tourist-tax calculation examples
Example 1: two adults staying two nights in July
Both adults are taxable, the two nights fall in the high season and the stay is below the cap.
2 guests × 2 nights × €2 = €8
The total tourist tax is €8.
Example 2: a family staying three nights in May
The group includes two adults, one guest aged 16 and one guest aged 15. Tax starts at 16, so three guests are taxable.
3 guests × 3 nights × €2 = €18
The 15-year-old is exempt by age. The total tax is €18.
Example 3: one adult staying six nights in November
The stay lasts six nights, but Amarante taxes only the first three consecutive nights.
1 guest × 3 nights × €1 = €3
The total is €3, not €6.
Example 4: two adults crossing from March into April
Two adults check in on 30 March and check out on 2 April. The taxable nights are 30 and 31 March at €1 and 1 April at €2.
For each guest: €1 + €1 + €2 = €4
For two guests: 2 × €4 = €8
Example 5: a high-season day-use booking longer than three hours
One adult books paid day use for five hours in August. Amarante’s regulation includes a paid fragment of a day or night in day-use or hourly arrangements exceeding three hours.
1 taxable guest × 1 taxable fragment × €2 = €2
A three-hour-or-shorter arrangement is not included by that specific wording, but hosts should ensure the booking is correctly classified and invoiced.
Example 6: a pilgrim staying in Amarante
The amended regulation exempts a religious pilgrim who provides a credential, pilgrim passport or equivalent document when the stay is for one night only and the evidence is presented when the stay is registered.
A qualifying one-night high-season stay can therefore be exempt. The wording does not say that the first night of a longer pilgrim stay is exempt. For a two- or three-night pilgrim stay, do not automatically remove the first night; ask the municipality for written confirmation if there is doubt.
Who has to pay the Amarante tourist tax?
The general rule covers every guest aged 16 or over, including from the date of the guest’s 16th birthday, staying in paid tourist accommodation inside the municipality.
Residence does not create a general exemption. The regulation expressly says the tax applies regardless of the guest’s place of residence. Portuguese residents, Amarante residents and foreign visitors therefore follow the same normal rule unless a specific documented exemption applies.
Age should be confirmed from an identity document or equivalent document showing the date of birth. Collect only the information necessary for the tax and protect it appropriately.
The person or company operating the establishment is responsible for calculation and collection. Where an AL is operated under a management or exploitation contract, the operating entity must add that accommodation to its tourist-tax account.
Who is exempt from the Amarante tourist tax?
The current rules combine the original April 2024 regulation with the July 2024 amendment. Do not copy exemptions from Porto, Braga, Baião or another municipality.
Exempt guest or stay | Required condition or evidence |
|---|---|
Guest under 16 | Identity or equivalent document showing date of birth |
Stay motivated by a medical act | Proof of the appointment, treatment or equivalent medical service |
Up to two companions of the medical patient | Applies with the documented medical stay, even if the patient does not sleep at the accommodation for health reasons |
Person with disability | Proof of incapacity of at least 60% |
Up to two companions of the person with disability | Applies alongside the documented qualifying guest |
Eviction or analogous displacement | Documentary evidence of the situation |
Temporary placement by public social services | Placement by a state or municipal public body in social or tourist accommodation |
One-night religious pilgrimage | Pilgrim credential, passport or document presented at stay registration; the stay must be for one night only |
Tents and caravans in campsites | Accommodation in a tent or caravan installed in a campsite |
Youth-tourism accommodation | Particularly stays connected to youth policies and youth exchanges |
The amended regulation also allows Amarante City Council, through a reasoned decision, to grant a total or partial exemption when charging the tax would harm municipal interests considered more important than the interests supporting the tax.
That discretionary power is not an exemption a host can apply independently. Obtain written municipal confirmation before removing the tax under this category.
How to register for Amarante’s tourist-tax service
The operator must register the entity and each establishment within 30 days after the RNAL number is assigned or the valid opening title for a tourist development is obtained. New establishments added later must also be registered.
Step 1 — Create or access the municipal account
Open Amarante Municipal Online Services and enter the reserved area. Individuals can use Chave Móvel Digital, Cartão de Cidadão or portal credentials. The portal tells non-individual entities to use their credentials.
Step 2 — Open the tourist-tax forms
Go to Formulários, locate Taxa Turística and select Registo de Estabelecimento Turístico.
Step 3 — Register the operator and establishment
Use the legal information linked to the RNAL: operator name, NIF or NIPC, establishment details and the correct registration number. If another person or company operates the AL under contract, the operating entity should add the property to its own account.
Step 4 — Attach evidence of the right to operate when needed
The public registration-form page accepts an optional PDF proving the right to operate, with a stated maximum size of 5 MB. It also allows optional supporting PDFs. Prepare a readable copy of the exploitation or management document if the legal operator differs from the property owner.
Step 5 — Confirm every managed property
Do not assume one operator registration automatically adds all units. Confirm that each RNAL establishment appears correctly and avoid duplicate registrations.
How to submit the monthly declaration
Amarante’s portal has a form called Cobrança de Dormidas Turísticas – Mensal.
1. Reconcile the month
For each establishment, list the relevant paid stays, guest ages, exemptions, taxable day/night fragments, rates and amounts collected. Reconcile cancellations and changed departure dates before submitting.
2. Submit by the last day of the following month
The regulation requires the declaration of the amount collected by the last day of the month following collection. For example, tax collected in August must normally be declared by 30 September.
This wording is based on the month of collection, so keep the date on which the tax was collected aligned with the invoice and declaration period.
3. Monitor the payment reference
After the municipality processes the declaration, it provides a Multibanco reference or equivalent payment information.
4. Pay within 10 business days
The operator must transfer the declared amount within 10 business days from the date the municipality makes the reference available.
The practical flow is:
Collect and invoice → submit the declaration → receive the reference → pay within 10 business days
Do I need to submit a zero declaration?
The published regulation requires a declaration of the amount collected but, in the cited text, does not expressly state whether a declaration must be submitted when the amount is zero. Do not import a zero-return rule from a different municipality.
If the monthly form allows a nil submission, filing it creates a clearer activity record. Otherwise, request written confirmation from Amarante municipality on how it expects a month with no taxable stays to be handled.
Can an Amarante host declare quarterly?
An operator who is VAT-exempt or who files VAT on a quarterly basis may opt for the quarterly tourist-tax declaration form.
The deadlines are:
Tourist-tax period | Declaration deadline |
|---|---|
January–March | 30 April |
April–June | 31 July |
July–September | 31 October |
October–December | 31 January of the following year |
The official forms list includes Cobrança de Dormidas Turísticas – Trimestral, and its public page displays both the €1 low-season code and the €2 high-season code.
Do not choose quarterly filing merely because it is more convenient. Confirm that the operator’s VAT status qualifies and that the correct quarterly form is being used.
How should the Amarante tourist tax appear on the invoice?
The regulation requires a fatura-recibo in the name of the person or organisation that made the reservation, with an express statement that the tourist tax is not subject to VAT.
The amount may either:
Appear as a separate line on the accommodation invoice; or
Be invoiced separately.
A clear description is:
Amarante Municipal Tourist Tax — not subject to VAT
Do not hide the amount inside the accommodation price or apply the accommodation VAT rate to the municipal tax. Configure the line correctly in the invoicing system and reconcile it to the amount declared.
How does Amarante’s 2.5% collection commission work?
Since 20 July 2024, operators responsible for calculating, collecting and delivering the tourist tax are entitled to a commission equal to 2.5% of the amount collected, plus VAT at the legal rate when applicable.
For example, if an operator collects €200 in tourist tax, the base commission is:
€200 × 2.5% = €5, plus VAT where applicable.
Amarante’s amendment sets detailed invoicing requirements:
Send the invoice to the municipality as a properly certified electronic invoice.
Send it together with the tourist-tax delivery for the relevant period.
Provide proof of the IBAN identifying the operator responsible for the establishment.
Provide current AT and Social Security no-debt certificates, or authorisations allowing the municipality to consult them.
Identify the collection commission, reporting month, commission amount and commitment number supplied by the municipality in the invoice description.
Include VAT unless the operator is covered by an applicable exemption regime.
The commission is separate from the tourist tax collected from guests. Follow the municipal payment reference and commission procedure; do not deduct 2.5% from the amount transferred unless the municipality explicitly instructs you to do so.
Because the invoice needs a municipal commitment number and certified electronic format, prepare this process with your accountant rather than issuing an informal receipt.
What happens when payment is late?
If an operator misses the payment date shown on the municipal document, the regulation says the amount can then be settled only at the Amarante Municipal Treasury, together with statutory late-payment interest.
Failure to transfer the tax can also lead to a debt certificate and enforcement proceedings. The municipality distinguishes between complete non-transfer and late transfer, with substantially higher potential fines for not transferring the money at all.
Monitor the portal after submitting. The 10-business-day payment period runs from the date the municipality makes the reference or equivalent information available, not from the end of the declaration month.
Updating details or closing the AL
Changes to the operator or establishment data must also be reflected in the tourist-tax platform. A legal update elsewhere does not guarantee that the municipal TMT account has been updated.
When the AL activity ends, communicate the closure through the applicable public-services or business portal and also submit Cessação de Atividade Turística in Amarante’s platform within 10 days.
Closure does not cancel obligations that arose before the cessation date. Submit outstanding declarations, payments and commission documents.
Records, inspection and data protection
Amarante municipality can request information, inspect the establishment and audit self-declared data. The regulation requires documents supporting the Article 4 exemptions to be kept for one year, during which the municipality may request or inspect them with prior notice.
Maintain an organised file for each declaration containing:
Reservation reference and booking channel
Tax collection date
Arrival and departure dates
Guest ages
Day-use or hourly duration where relevant
Seasonal rate and three-night cap calculation
Exemption reason and evidence
Invoice or receipt reference
Declaration submitted
Multibanco reference and payment proof
Commission invoice and supporting certificates, where applicable
Any correspondence with the municipality
The one-year municipal rule does not necessarily replace longer Portuguese tax or accounting retention duties. Confirm the complete retention period with your accountant. Medical and disability evidence contains sensitive information and should be stored with restricted access.
What are the fines for non-compliance?
Amarante’s regulation contains specific fine ranges:
Breach | Individual operator | Company |
|---|---|---|
Failure to register the entity or add establishments | €500–€10,000 | €1,000–€40,000 |
False or inaccurate calculation information | €250–€5,000 | €500–€25,000 |
Missing or inaccurate declaration data | €250–€5,000 | €500–€25,000 |
Failure to retain required supporting documents | €250–€5,000 | €500–€25,000 |
Failure to transfer the tax | €1,000–€20,000 | €2,000–€40,000 |
Late transfer | €75–€1,500 | €150–€3,000 |
Failure to report cessation | €75–€1,500 | €150–€3,000 |
Negligence is punishable. Paying a fine does not remove the obligation to correct the registration, declaration or payment.
Does Airbnb or Booking.com handle Amarante’s tax automatically?
Do not assume so. A booking platform may display or collect local taxes in certain cities, but Amarante’s regulation makes the person or company operating the accommodation responsible for calculation, collection and delivery.
For each booking channel, verify:
Whether the tax is shown separately to the guest
Whether the OTA actually collects it or only displays it
Whether the money is transferred to the host or another body
Whether the report provides the guest ages and exact taxable nights
Whether the municipality still expects the host’s declaration
Unless you have current written confirmation covering the exact Amarante property and booking channel, include the stay in your own reconciliation and complete the municipal filing.
Suggested tourist-tax message for guests
Amarante municipality applies a Municipal Tourist Tax to paid tourist stays. The rate is €2 per guest aged 16 or over, per night, from 1 April to 30 September and €1 from 1 October to 31 March, for a maximum of three consecutive nights. The accommodation collects the tax on behalf of the municipality. Please tell us before payment if you may qualify for a documented exemption.
Add the notice to the listing, booking confirmation and pre-arrival message. Because Amarante has a low three-night cap, the maximum normal charge is easy to explain: €6 per taxable guest in high season or €3 in low season.
Common Amarante tourist-tax mistakes
Charging seven nights because another municipality uses a seven-night cap.
Charging guests aged 13–15 instead of applying Amarante’s 16+ rule.
Treating Portuguese or Amarante residence as an automatic exemption.
Using one rate for a stay crossing March/April or September/October.
Ignoring a paid day-use or hourly stay longer than three hours.
Treating every pilgrim stay as exempt when the amended rule requires a one-night stay and evidence at registration.
Forgetting that medical and disability exemptions can each extend to two companions.
Using the monthly form when the entity has formally chosen a qualifying quarterly workflow, or vice versa.
Missing the last-day-of-the-following-month declaration deadline.
Forgetting that payment is due within 10 business days after the reference is made available.
Applying VAT to the tourist tax line.
Issuing the commission invoice without the required commitment number, IBAN evidence or no-debt certificates.
Deducting the 2.5% commission from the municipal payment without written instructions.
Updating RNAL data but not the tourist-tax platform.
A practical Amarante host checklist
Confirm every stay and collection date in the reporting period.
Identify guests aged 16 or over.
Check medical, disability, social, pilgrimage, campsite or youth-tourism exemptions.
Apply €2 to nights from April through September and €1 from October through March.
Stop after three consecutive nights per guest and stay.
Include applicable paid day-use or hourly stays exceeding three hours.
Reconcile the tax to invoices and booking-channel reports.
Submit the monthly or qualifying quarterly form by its deadline.
Monitor the portal for the payment reference.
Pay within 10 business days after the reference becomes available.
Prepare the certified commission invoice and supporting documents if claiming the 2.5% commission.
Store the declaration, payment proof and exemption records.
How EazyAL helps Amarante hosts
Amarante’s calculation is simple for one standard booking but becomes harder across many reservations, seasonal boundaries, age exemptions, day use and changed dates. The 3-night cap also differs from most neighbouring tourist-tax systems, so reusing a generic spreadsheet creates avoidable errors.
EazyAL helps Portuguese AL operators centralise reservation and guest information, calculate the relevant taxable guests and nights and organise the totals needed for the municipal declaration. The free Portugal Tourist Tax Calculator can also check an individual Amarante stay.
For Amarante, the municipality’s official online-services forms remain the route for the final registration, declaration, payment and commission documentation unless EazyAL confirms a supported direct integration. EazyAL therefore removes the repetitive calculation and reconciliation work while keeping the final municipal action clear to the host.
Frequently asked questions about the Amarante tourist tax
How much is the Amarante tourist tax in 2026?
It is €2 per taxable guest per night from 1 April to 30 September and €1 from 1 October to 31 March.
At what age does the tax start?
It applies from age 16, including from the guest’s 16th birthday. A 15-year-old is exempt by age.
What is the maximum per guest?
Only the first three consecutive nights are taxed. The normal maximum is €6 per guest in high season or €3 in low season.
Do Portuguese residents pay?
Yes, unless a specific exemption applies. The regulation says the normal rule applies regardless of the guest’s place of residence.
Do Amarante residents pay?
Residence in Amarante is not listed as a general exemption. Apply the normal rule unless the guest qualifies under another documented category.
Does the tax apply to day use?
Yes, when a paid day-use or hourly arrangement exceeds three hours. The regulation treats it as a taxable fragment of a day or night.
Are medical stays exempt?
Yes, with proof of a medical appointment, treatment or equivalent service. The exemption extends to two companions and can apply even when the patient does not sleep at the establishment for health reasons.
Are guests with disabilities exempt?
A guest with documented incapacity of at least 60% is exempt, together with up to two companions.
Are pilgrims exempt?
The amended rule covers religious pilgrimage when the stay is for one night only and a pilgrim credential, passport or equivalent document is presented when the stay is registered.
Are campsite guests exempt?
The amendment exempts guests staying in tents and caravans installed in campsites. It does not state that every form of accommodation located inside a campsite is automatically exempt.
When is the monthly declaration due?
By the last day of the month following the month in which the tax was collected.
Must I submit a zero return?
The regulation does not expressly answer this in the cited declaration provision. Use the portal’s current behaviour or obtain written municipal guidance rather than assuming another municipality’s rule applies.
Who can declare quarterly?
Operators who are VAT-exempt or submit VAT quarterly may use the quarterly process, following the listed quarter-end deadlines.
When must I pay?
Within 10 business days after the municipality makes the Multibanco reference or equivalent payment information available.
Is the tourist tax subject to VAT?
No. The guest’s municipal tax must be identified as not subject to VAT. The operator’s collection commission is a separate service and includes VAT where applicable.
How do I claim the 2.5% commission?
Send a properly certified electronic invoice to the municipality with the tax delivery. Include the reporting month, commission amount and municipal commitment number, together with the required IBAN and AT/Social Security compliance documents.
What happens if I pay late?
Late settlement must be regularised through the Municipal Treasury with statutory interest and can also attract a fine.
Where do I register and declare?
Use Amarante Municipal Online Services, then open Formulários → Taxa Turística.
Official sources and update note
This article was checked against Amarante’s official online forms, Regulation No. 408/2024 and its amendment on 30 August 2026. Municipal rates and administrative procedures can change. If this guide differs from the regulation or written municipal guidance, follow the official source.
Stay compliant without rebuilding the calculation each month
For an AL in Amarante, the core process is: charge the correct seasonal rate from age 16, stop after three consecutive nights, document exemptions, declare by the applicable deadline and pay within 10 business days after the municipality releases the reference.
EazyAL organises the reservation and guest data behind that workflow, helping hosts replace scattered platform reports and generic spreadsheets with a repeatable monthly compliance process.
