Câmara de Lobos Tourist Tax 2026: Registration, Deadlines, Payment and How to Calculate It

I host an Alojamento Local in Câmara de Lobos and list it on Airbnb. This is the process I actually follow each month — the rate, the two deadlines that matter, the calculation edge cases that catch people out, and how we've built it into EazyAL.

The rule looks simple. Most of the trouble comes from three places: stays that run past seven nights, stays that cross a month boundary, and months where you had no guests at all.

The rule at a glance

Status: IN FORCE since 1 January 2025 (Regulamento n.º 984/2024).

The legal basis is Regulamento n.º 984/2024, published in Diário da República on 27 August 2024. It entered into force on 1 January 2025, with one exception: Article 10, covering the electronic platform, took effect a month earlier on 1 December 2024 so operators could register before the tax went live.

The two deadlines most hosts don't know about

This is the part missing from almost every guide, and it's the part with teeth.

Article 8(1) — declaration by the 15th. You must report the amounts collected and a detailed count of overnight stays by the 15th day of the month following the stays, through the standardised declaration on the municipal platform. The regulation is explicit that this applies even when there were no overnight stays at all. A month with an empty calendar still requires a nil return.

Article 8(2) — payment by month end. The money you collected must reach the Município de Câmara de Lobos by the last day of the following month.

Article 8(3) — what happens if you miss it. Late-payment interest accrues at the legal rate, and the municipality can issue a debt certificate (certidão de dívida) to open tax enforcement proceedings. This is not a warning letter, it's the start of execução fiscal.

So for May stays: declare by 15 June, pay by 30 June. You can submit from 1 June onward — the month has to be closed before you can report it.

Who has to collect it

If you operate any of the following in Câmara de Lobos, this is your obligation:

• An Airbnb listing

• A Booking.com property

• A direct-booking holiday rental

• An Alojamento Local run entirely off-platform

The duty sits with the accommodation operator, not the booking platform. That distinction matters more in Madeira than elsewhere in Portugal: Airbnb's tourist tax collection agreements in Portugal cover Lisbon and Porto, not Madeira municipalities. If Booking.com shows a "city tax" line at checkout, that money is typically paid out to you along with the rest of your payout — you still have to declare and remit it. There's more on that in our guide to how tourist tax works across booking platforms.

How to register on the platform

Registration and monthly reporting are two separate things. You can't submit a report until the municipality has validated your account, and that validation is not instant.

The sequence:

1. Create an account on the Câmara de Lobos tourist tax platform.

2. Provide identification and taxpayer details (NIF).

3. The platform confirms your registration data was received.

4. The municipality reviews and validates the registration and any supporting documents.

5. You receive confirmation that your adesão to the platform is complete.

6. Submit the form "Taxa Turística - Inscrição da Entidade Exploradora".

7. From then on, submit "Taxa Turística - Relatório Mensal" each month.

The trap: the automated email saying your data was sent successfully does not mean your account is active. That's a receipt, not an approval. Wait for the validation confirmation before you try to file anything.

The municipality may ask for supporting documents — proof of activity, or a Certidão de Enquadramento de IVA from the Finanças portal. Make sure the document corresponds to the same NIF you registered with.

Where to submit each month

Log in at taxaturistica.cm-camaradelobos.pt, then:

1. Click Formulários

2. Select "Taxa Turística - Relatório Mensal"

3. Complete the form for the closed month

How payment works

Payment runs through Multibanco. After you submit the monthly report, the Câmara Municipal issues a payment reference containing:

• Entity number (Entidade)

• Reference number (Referência)

• Amount

Pay at any Multibanco ATM or through your bank's online "Pagamentos" section. Keep the confirmation — you want the paper trail if the amounts are ever queried.

The 2.5% collection commission

Hosts retain 2.5% of the tax collected as a encargo de cobrança — compensation for doing the municipality's collection work.

Two things people get wrong here:

• That 2.5% is your income, not a discount. It's revenue for a service you provided, and it's generally subject to IVA unless you're exempt under Article 53.º CIVA. The tourist tax itself is a pass-through you collect on the municipality's behalf and show separately from the accommodation price. Confirm your own position with your accountant.

• You have to invoice for it. The invoice is issued to:

Município de Câmara de Lobos NIPC: 511233620 Praça da Autonomia, 9404-001 Câmara de Lobos

Include the commitment number (número de compromisso) and the month in the description.

How to calculate it

The formula:

Tourist tax = taxable guests × €2 × taxable nights

Taxable nights means nights stayed, capped at 7 per guest per stay.

Counting nights correctly

Nights = departure date − arrival date. The departure day is not another overnight stay.

A guest arriving 29 December and leaving 2 January stayed 4 nights, not 5.

What happens after seven nights

The tax stops at the seventh night. A 12-night stay and a 7-night stay produce the same €14 per taxable guest. The regulation frames this as seven consecutive nights per stay — so if a guest checks out and returns as a separate booking later, treat it as a new stay. If you have a genuinely borderline case, check the regulation text before assuming.

Stays that cross into another month

This is where spreadsheets break.

Arrival 29 December, departure 5 January = 7 nights total.

• December: 3 nights (29, 30, 31)

• January: 4 nights (1, 2, 3, 4)

It is still one stay. The 7-night cap does not reset because the calendar flipped. You split the nights across two monthly declarations, but the cap applies to the stay as a whole.

Exemptions

Under Article 5, the municipality exempts:

• Guests under 13

• People with a disability at or above the defined incapacity threshold, and a companion

• Guests travelling for medical reasons, and a companion

• Victims of disaster or calamity

• Accommodation provided free of charge by the municipality or partner entities

Keep documentary evidence for any exemption you apply. If you're relying on an edge case, read Article 5 and Anexo I of the regulation directly rather than a summary — including this one.

Regularising past months

If you've missed months, don't wait to be found. The platform has a "Taxa Turística – Regularização de Meses Anteriores" section. Submit the declarations for each outstanding period there. Interest may apply on late amounts, but a voluntary regularisation is a very different conversation with the municipality than a debt certificate.

Where manual calculation usually goes wrong

What to keep on record

Per stay:

• Guest names

• Arrival and departure dates

• Date of birth, or the basis for the age exemption

• Number of taxable nights

• Total tourist tax collected

• Exemption evidence, where claimed

The same dataset feeds your SIBA/AIMA guest registration and your INE IPHH statistics, so it's worth capturing once, properly.

How EazyAL handles this

We rebuilt the Tourist Tax section in EazyAL around exactly these failure modes. From real guest stay data, it tracks:

• Total guest-nights in the month

• Nights above the 7-night cap

• Remaining taxable nights

• Monthly totals per property

• Age-based exemptions applied automatically

Which mostly matters for long stays, month-end stays, mixed-age groups, multi-guest reservations, and anyone running more than one unit.

Because the guest data comes in through a single digital check-in link, the same information also prepares your SIBA submission and your INE numbers — you're not typing passport details three times. See how the Madeira compliance stack fits together.

Frequently asked questions

What is the tourist tax in Câmara de Lobos? €2 per guest per night, for guests aged 13 and over, capped at the first 7 nights of the stay. Maximum €14 per guest per stay. In force since 1 January 2025 under Regulamento n.º 984/2024.

When do I have to declare and pay? Declare by the 15th of the following month; pay by the last day of the following month. For May stays, that's 15 June and 30 June.

Do I have to submit a declaration in a month with no guests? Yes. Article 8(1) requires the declaration even when no overnight stays occurred. File a nil return.

What happens if I pay late? Late-payment interest accrues at the legal rate, and the municipality can issue a debt certificate to start tax enforcement proceedings.

Does the tourist tax apply to Airbnb bookings in Câmara de Lobos? Yes. The obligation belongs to the accommodation operator regardless of the booking channel. Airbnb's tourist tax collection agreements in Portugal cover Lisbon and Porto — not Madeira — so Câmara de Lobos hosts declare and remit it themselves.

How do I calculate tourist tax for a 10-night stay? Only the first 7 nights are taxable. One adult on a 10-night stay owes €14.

Do children pay tourist tax in Câmara de Lobos? No. Guests under 13 are exempt. Keep a record of the basis for the exemption.

A guest arrives 29 December and leaves 5 January. How do I split it? Three nights in December, four in January — declared in two separate monthly returns. The 7-night cap covers the whole stay and does not restart in January.

What is the 2.5% I keep? A collection commission for administering the tax on the municipality's behalf. It counts as your income, is generally subject to IVA unless you're exempt, and must be invoiced to the Município de Câmara de Lobos (NIPC 511233620) with the commitment number and month in the description.

I forgot to declare several months. What now? Use the "Regularização de Meses Anteriores" section on the municipal platform and file the outstanding periods. Do it before the municipality contacts you.

Where is the official platform? taxaturistica.cm-camaradelobos.pt. Register first, wait for validation, then file monthly.

Is the rate going up? Nothing has been approved for Câmara de Lobos. Worth knowing that Funchal voted in January 2026 to begin revising its own regulation and its president publicly raised the possibility of increasing the €2. Status: UNDER REVIEW — not approved, not in force. Any change would need public consultation and both Câmara and Assembleia Municipal approval.

The short version

Count the taxable guests. Count the nights properly. Stop at seven. File by the 15th, even in empty months. Pay by month end.

Last updated: August 2026. Primary source: Regulamento n.º 984/2024, Diário da República, 2.ª série, 27 August 2024. Municipal platform: taxaturistica.cm-camaradelobos.pt. This guide is for information only and does not replace reading the regulation or advice from your accountant.

Related: Municipal tourist tax in Portugal: complete guide · Funchal tourist tax 2026 · Santa Cruz tourist tax 2026 · SIBA/AIMA guest registration 2026 · Do EU guests need SIBA registration? · How to register an AL in Portugal