Tourist Tax in Coimbra: Complete 2026 Guide for Alojamento Local Hosts
Summary
Coimbra charges a Taxa Municipal Turística (TMT) of €1 per person per night, capped at three consecutive nights per person per stay — a maximum of €3. It applies to guests aged 16 and over, all year round, in every tourist development and Alojamento Local establishment in the municipality.
On 20 July 2026, the municipal executive approved a proposal to double the rate to €2 per night. At the time of writing no start date has been published, so €1 remains the rate in force. Hosts should watch for the edital and the Diário da República publication before changing anything in their pricing or invoicing.
The two dates that matter every month: declare by the 15th, pay by the last day.
The rules at a glance
Item | Current rule |
|---|---|
Rate | €1 per person, per night |
Night cap | 3 consecutive nights per person, per stay |
Maximum per guest per stay | €3 |
Age threshold | 16 and over (the day the guest turns 16 is excluded) |
Season | All year round |
Scope | All tourist developments and AL establishments in the Coimbra municipality |
Booking channel | Irrelevant — applies regardless of how the guest booked |
Nationality / residence | Irrelevant — applies to Portuguese residents too |
VAT on the tax | Not subject to VAT (art. 2(2) CIVA) |
Host commission | 2.5% of the tax collected, subject to VAT |
Declaration deadline | 15th of the following month, even if nil |
Payment deadline | Last day of the following month |
Legal basis | Aviso n.º 5970/2023 (DR 21/03/2023), as amended by Aviso n.º 7316/2024/2 (DR 05/04/2024) |
What changed in 2024, and what it means today
The original regulation entered into force on 5 April 2023 and only applied between March and October. The amendment approved by the Assembleia Municipal on 22 February 2024 and published on 5 April 2024 made three changes that still catch hosts out:
The tax now applies all year round. Any guide or software setting that still assumes a March–October season is wrong and has been for over two years.
The student and research fellow exemption was removed. Before 2024, national and foreign students entering higher education in Coimbra, and research grant holders, were exempt for up to 60 consecutive days at the start of the academic year. That exemption no longer exists. In a university city, this is the single most common source of under-collection.
The event-related exemption was also removed, and declaration moved onto the municipal electronic platform.
Who pays and who does not
Category | Status | Proof required |
|---|---|---|
Guests aged 16 and over | Pays | — |
Guests under 16 | Outside the scope of the tax | — |
Disability of 60% or more, plus one companion | Exempt | Supporting document proving the condition |
Stay motivated by medical treatment, plus one companion | Exempt | Proof of booking or provision of medical services, or equivalent |
Stay caused by a serious social situation (referred by Segurança Social via the social emergency line — includes domestic violence, homelessness, eviction) | Exempt | Referral evidence |
Stay caused by rehousing after a declared catastrophe or storm | Exempt | Supporting document |
University students and research fellows | Pays (exemption removed in 2024) | — |
Guests staying more than 3 nights | Pays for the first 3 nights only | — |
Exemption documents must be kept in your own archive for one year, and inspectors can request or consult them during that period with prior notice.
Worked examples
Booking | Nights | Chargeable guests | Tax at €1 | Tax at €2 (if approved) |
|---|---|---|---|---|
Couple, 2 nights | 2 | 2 | €4 | €8 |
Couple + two children aged 9 and 14, 3 nights | 3 | 2 | €6 | €12 |
Family of four, all 16+, 5 nights | 5 (3 chargeable) | 4 | €12 | €24 |
Solo traveller, 10 nights | 10 (3 chargeable) | 1 | €3 | €6 |
Student, 30 nights, September arrival | 30 (3 chargeable) | 1 | €3 | €6 |
Guest with 65% disability + companion, 3 nights | 3 | 0 | €0 | €0 |
The night cap is per stay, not per calendar month. A guest who checks out and checks back in on a genuinely new booking starts a new three-night count.
Host obligations and deadlines
Obligation | Detail |
|---|---|
Charge the guest | At check-in or check-out — your choice |
Show on the invoice | The tax must appear as a separate, autonomous line on the accommodation invoice |
VAT treatment | The tax is not subject to VAT; the 2.5% collection commission you retain is |
Declare | Via the municipality's TMT electronic platform, by the 15th of the following month — including nil months |
Pay | By the last day of the following month, using the multibanco reference on the invoice issued by the municipality |
Instalments | Not permitted |
Keep records | Exemption supporting documents, one year |
The nil-declaration obligation is the one most hosts miss. Even a month with zero bookings requires a submission, and failing to submit it is itself a contraordenação.
For questions on registration or platform access, the municipality's dedicated address is taxaturistica@cm-coimbra.pt.
Fines
Offence | Individuals | Companies |
|---|---|---|
False or inaccurate information provided for assessment | €150 – €1,500 | €300 – €5,000 |
Failure to declare amounts collected, or failure to complete data on the platform | €75 – €1,500 | €150 – €3,000 |
Failure to keep exemption documents on file | €50 – €1,000 | €100 – €2,000 |
Negligence is punishable, with minimum and maximum limits halved. Late declaration or payment triggers interest at the statutory rate. Unpaid amounts are converted into debt certificates and sent for fiscal execution (execução fiscal).
The proposed increase to €2
The regulation contains a built-in annual review mechanism (art. 18): results are evaluated each year and the Câmara may approve a reasoned change to the rate, updating the economic-financial annexes. That is the route being used now.
The technical study behind the July 2026 proposal:
Metric | 2025 figure |
|---|---|
Overnight stays recorded in Coimbra | 698,151 |
Direct municipal tourism spending | €1.94 million |
Indirect spending considered | ~€36.95 million |
Tourist population ratio applied to indirect costs | 1.34% |
Total annual cost attributed to tourism | €2.44 million |
Cost per overnight stay | €3.49 |
TMT revenue collected | €726,000 (up ~€92,000 on 2024) |
At €2, the tax would still sit 42.7% below the calculated cost per night. For comparison, the original 2023 justification put the cost per night at €1.84–€1.95 and set the rate at €1, a discount of around 46%.
What this means practically: if the increase is confirmed and published, the maximum any single guest pays rises from €3 to €6. The night cap, the age threshold and the exemption list are unchanged in the proposal.
How Coimbra compares
Municipality | Rate per night | Night cap |
|---|---|---|
Coimbra | €1 (€2 approved, pending) | 3 |
Lisbon | €4 | 7 |
Porto | €3 | 7 |
Figures for other municipalities move frequently — always check the current municipal regulation rather than a secondary guide, including this one.
Frequently asked questions
Is the tourist tax in Coimbra seasonal? No. It was seasonal (March to October) until the 2024 amendment. It has applied all year round since 6 April 2024.
Do university students pay the tourist tax in Coimbra? Yes. The exemption for students and research fellows was removed by the 2024 amendment. Anyone aged 16 or over in paid accommodation pays, for up to three nights.
Does the tax apply to guests under 16? No. Guests under 16 fall outside the scope of the tax entirely, and the day a guest turns 16 is excluded.
Do I have to declare if I had no bookings? Yes. The declaration is due by the 15th of the following month regardless of whether there is any tax to remit, and failure to submit is a punishable offence.
Do I charge VAT on the tourist tax? No. The tax itself is not subject to VAT. The 2.5% collection commission you retain is subject to VAT at the standard rate.
Does Airbnb or Booking.com collect it for me? The regulation places the obligation to assess, collect and remit squarely on the entity operating the establishment. Platform automatic collection varies by municipality and by platform, so check your listing's tax settings directly. Even where a platform collects, your obligation to declare on the municipal platform is unaffected.
What happens if a guest refuses to pay? The tax is legally due with the overnight stay and forms part of what you must remit. Practically, hosts avoid this by disclosing it clearly at booking and collecting at check-in.
When does the €2 rate start? No effective date has been announced. The executive approved the proposal on 20 July 2026; the €1 rate remains in force until the change is formally published.
How long do I keep exemption paperwork? One year, in your own archive, available for inspection with prior notice.
