EazyAL: Alojamento Local Compliance Automation for Portuguese Hosts

Portugal remains one of Europe's most rewarding markets for short-term rental hosts — but the legal landscape has shifted considerably in recent years, and the admin behind a compliant AL has only grown. SIBA reports, INE statistics, tax receipts, tourist tax, municipal rules: miss one and you risk fines of up to €50,000.

This guide explains exactly what Portugal's Alojamento Local (AL) framework requires in 2026 — in plain English — and shows how EazyAL automates each obligation so you stay compliant without living inside government portals.

Quick Answer: What Are the Alojamento Local Rules in Portugal (2026)?

To legally operate an Airbnb or short-term rental in Portugal in 2026, you must:

• Hold a valid Alojamento Local (AL) licence

• Report foreign guests to SIBA (AIMA) within 3 days

• Submit INE (IPHH) monthly statistics (if selected)

• Issue digital receipts via Finanças

• Comply with local municipal restrictions

• Display your AL registration number publicly

• Webinq login is https://webinq.ine.pt/private/newUser.aspx

• inquérito form is completed here

Failure to comply can result in fines of up to €50,000 and closure of your property. EazyAL handles the recurring parts — SIBA, INE, tourist tax and guest data — automatically from a single check-in link. Start free, no credit card.

What Is Alojamento Local?

Alojamento Local (AL) is the legal classification for short-term tourist accommodation in Portugal. If you rent out a property — or even a room — to tourists for periods of less than 30 days, you are legally required to operate under an AL licence.

This applies regardless of platform: Airbnb, Booking.com, VRBO, or direct bookings. Operating without an AL licence is illegal and can result in significant fines. EazyAL works alongside every one of those platforms — you keep your bookings where they are and simply add your EazyAL check-in link.

The Major Legal Overhaul: Decree-Law 76/2024

The most significant change to Portugal's AL laws in recent years came with Decree-Law No. 76/2024, in force from 1 November 2024 (with key provisions taking practical effect from early 2025). It fundamentally reformed the regime introduced under the controversial "Mais Habitação" measures. The most important changes:

AL Licences Are Now Permanent Again

Under Mais Habitação, AL licences were time-limited and required renewal every five years, creating real uncertainty for owners. Decree-Law 76/2024 reversed this: AL licences are now permanent and do not expire for existing registered properties. Automatic cancellation for inactivity was also abolished.

AL Licences Are Now Transferable

Previously, AL licences could not move with a property sale. The new law allows licences to transfer to new owners when a property changes hands — a significant change that increases the value and marketability of established AL properties.

New Licences: The Role of Municipalities

While national restrictions eased, municipalities can now regulate, restrict, or suspend new AL registrations. Any municipality with more than 1,000 active registrations had one year from November 2024 to declare whether it would introduce local rules. Key implications:

• New licences may be restricted or subject to quotas in some areas

• "Containment areas" can be designated where new registrations are paused

• Each municipality's rules differ, so location matters greatly

Condominium Objections

Condominium associations can formally object to an AL registration in their building — but the objection must be approved by more than 50% of building owners and based on demonstrable disturbance or harm, not a blanket refusal.

Lisbon: Stricter Local Rules in 2025

Lisbon moved quickly. In late 2025, Lisbon City Council approved stricter regulations:

• AL saturation threshold: any parish where AL represents 10% or more of available housing is classified as a containment zone

• No new licences in containment zones

• Thresholds are lower than the 2019 rules, so more areas now count as saturated

If you're considering buying in Lisbon to operate as an AL, check the parish's current saturation status before proceeding. Porto and other major municipalities are expected to follow with their own rules.

Mandatory Compliance Obligations — and How EazyAL Covers Them

Beyond licensing, AL operators must meet several ongoing obligations. This is where most hosts lose hours each month, and where EazyAL does the work for you.

SIBA Guest Reporting

All foreign guests must be reported to AIMA (formerly SEF) via SIBA within 3 working days of arrival. Failure carries fines of up to €2,000 per omission.

With EazyAL: guests enter their own passport details through your digital check-in link before arrival, and EazyAL prepares and submits the SIBA boletim automatically — by web service or guided portal submission. You never type a passport number, and every submission is archived as proof. See how SIBA automation works.

INE IPHH Statistical Reporting

Operators selected for the INE sample must submit monthly occupancy and guest statistics to the Instituto Nacional de Estatística (INE) via the IPHH survey portal — even in months with zero guests.

With EazyAL: the data captured at check-in is turned into your monthly IPHH figures automatically, so the report is ready to submit instead of rebuilt by hand every month. More on INE IPHH reporting.

Tax Registration and Digital Receipts

All AL income must be declared to the Tax Authority (AT). Hosts must be registered as an AL operator, issue digital receipts (recibos verdes or faturas) for every rental transaction, and file an annual income declaration (IRS for individuals, IRC for companies).

With EazyAL: invoices are generated directly from real booking data — aligned with Portuguese requirements, with the guest (not the platform) as the customer — so you avoid the most common invoicing mistake. Optional integration with tools like Vendus supports more advanced fiscal workflows.

Municipal Tourist Tax

Several municipalities — Lisbon, Porto, much of Madeira and the Azores — charge a taxa turística per guest per night. Airbnb and Booking.com collect it automatically on-platform; for direct bookings, the host must collect and remit it.

With EazyAL: the correct municipal rate is applied to each stay automatically, exemptions included, and totals are tracked per booking — with XML/iTaxas support where the municipality requires it. Try the free tourist tax calculator.

AL Registration Plate, Safety and Insurance

Your AL registration number must be displayed at the entrance and in all listings and advertising. Properties must meet safety standards — fire equipment, emergency information, smoke alarms, CO detectors — and commercial civil liability insurance is recommended (and may be required by category).

AL Property Categories

Under Portuguese law, AL properties fall into four categories:

1. Moradia (Villa/House) — an independent dwelling

2. Apartamento (Apartment) — a self-contained flat

3. Estabelecimento de Hospedagem (Guest House) — multiple rooms let to different guests simultaneously

4. Quartos (Rooms) — individual rooms within the host's primary residence

Each has slightly different requirements and regulatory limits. Hostels (within Estabelecimento de Hospedagem) are also regulated under the AL framework.

AL Taxation: What Hosts Pay in Portugal

AL income is taxable in Portugal, and treatment depends on how you operate.

Individual hosts (IRS — Personal Income Tax): AL income is Category B (business and professional). The simplified regime applies below €200,000 annual income, where 35% of gross receipts are taxed (a 65% coefficient). Hosts may opt for organised accounts to deduct actual expenses instead.

Company operators (IRC — Corporate Income Tax): standard corporate rates apply; professional accounting is strongly advised.

VAT (IVA): most AL short-term rentals are exempt, but hosts offering supplementary services (meals, laundry, etc.) may need to register.

EazyAL keeps your reservation, guest and invoicing records organised in one place, so handing clean figures to your accountant takes minutes rather than a weekend.

What Happens If You Operate Without an AL Licence?

Operating without a licence exposes you to:

• Fines from €2,500 to €50,000 for individuals (higher for companies)

• Closure of the property by the local council (câmara municipal)

• Removal of listings from Airbnb and other platforms (which must verify AL numbers)

• Legal liability for tax evasion on unreported income

Enforcement has tightened sharply, with more inspections from both municipalities and national authorities.

How to Get an AL Licence

If you don't yet have one, the process is:

1. Register through the Balcão Único Electrónico (BUE) at balcaounico.pt

2. Provide property details, ownership documents, and floor plans

3. Receive your AL registration number (typically 10–20 working days for apartments)

4. Display the AL registration plate at the property

5. Register with the Tax Authority as an AL operator

6. Set up your SIBA account for guest reporting

7. Check whether your municipality requires additional local registration

Already have your RNAL? EazyAL's SIBA registration helper turns your RNAL PDF into a ready SIBA registration sheet for the next step.

Staying Compliant in 2026: The EazyAL Approach

With so many overlapping obligations — SIBA, INE IPHH, tax, tourist tax, municipal rules — compliance can feel like a second job. EazyAL exists to take it off your plate. Built by an AL host, EazyAL runs your recurring obligations from one workflow:

• One guest check-in link that collects passport data, signatures and arrival details before guests arrive — works with Airbnb, Booking.com and direct bookings

• Automatic SIBA/AIMA submission so you never miss the 3-day deadline — automate SIBA free with EazyAL

• INE IPHH reports generated from real guest data each month

• Tourist tax calculated and recorded per stay, at the correct municipal rate

• Compliant invoicing straight from your bookings

• A full audit trail of every submission and guest record as proof

You keep full control of your operation — no agency, no commission. EazyAL just makes sure the paperwork is done, on time, every time. Start free — no credit card or see how it works.

FAQ: Alojamento Local Laws in Portugal

Do I need an AL licence for Airbnb in Portugal? Yes. Any short-term rental under 30 days requires an AL licence.

Do I need to register Portuguese guests in SIBA? No. Only foreign guests must be reported to AIMA via SIBA.

How long do I have to report guests? Within 3 working days of arrival — or instantly, if EazyAL submits for you.

Can I still get an AL licence in Lisbon? It depends on the area. Many zones are now containment areas where new licences are blocked.

Is INE IPHH mandatory for all hosts? Only for hosts selected in the INE sample — but once selected, it becomes mandatory.

Summary: Key AL Rules for Portuguese Hosts in 2026

• AL licences are now permanent and transferable nationally

• Municipalities can restrict or block new AL licences in their areas

• Lisbon has introduced a 10% saturation threshold; more cities will follow

• SIBA guest reporting is mandatory within 3 days of each foreign guest's arrival

• INE IPHH reporting is required monthly for hosts in the INE sample

• All AL income must be declared and taxed; digital receipts are mandatory

• Operating without an AL licence carries fines of up to €50,000

Stay legal, stay competitive, and stay ahead — with EazyAL managing your compliance automatically. 👉 Learn more at eazyal.com

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your property and situation, consult a qualified Portuguese lawyer or tax adviser.

EazyAL is Portugal's specialist compliance platform for Alojamento Local hosts.