Ribeira Brava Tourist Tax 2026: Complete Guide for Airbnb, Booking.com and AL Hosts

If you operate an Alojamento Local, Airbnb, Booking.com property, hotel, guesthouse or other tourist accommodation in Ribeira Brava, Madeira, you are responsible for understanding, collecting and declaring the municipality's tourist tax. Tourist Tax declarations can be automated using EazyAL and iTaxas

The Ribeira Brava tourist tax is €2 per eligible guest per night, up to a maximum of 7 consecutive nights per person and per stay. This means the maximum charge is normally €14 per taxable guest for one continuous stay. These rules continue to be published by the Municipality of Ribeira Brava in 2026.

The tax applies throughout the year and has applied to taxable overnight stays taking place from 5 October 2024 onwards, including reservations that were originally made before that date.

Ribeira Brava Tourist Tax 2026: Quick Summary

The accommodation operator, rather than the municipality collecting directly from each visitor, is responsible for calculating and collecting the tax.

How Much Is the Ribeira Brava Tourist Tax?

The Ribeira Brava tourist tax is €2 for each taxable guest for each overnight stay.

It applies to paid stays in tourist establishments and registered Alojamento Local properties located within the Municipality of Ribeira Brava.

The municipality states that the method used to make the reservation does not change the application of the tax. It can therefore apply whether the guest booked:

• directly with the accommodation;

• through Airbnb;

• through Booking.com;

• through another online platform;

• through a travel agency;

• offline or in person.

The maximum charge is limited to seven consecutive nights for each person and stay.

Who Has to Pay?

The tourist tax generally applies to guests aged 13 or over staying in paid tourist accommodation within Ribeira Brava.

There is a small but important detail in the municipal rules: guests below 13 are exempt, and the actual day on which the guest turns 13 is also excluded.

The guest's nationality does not determine whether the tax applies.

However, there is a specific exemption for residents of the Autonomous Region of Madeira, provided they can demonstrate their residency.

Ribeira Brava Tourist Tax Exemptions

Not every guest has to pay the tourist tax.

According to the municipal regulation, the following categories can qualify for an exemption:

Hosts should not simply assume an exemption applies.

Where documentation is required, the municipality expects the accommodation operator to retain appropriate proof. The regulation states that documents supporting exemptions should be kept for one year and may be requested by the municipality for inspection.

The municipality's FAQ also contains specific data-protection requirements around obtaining and retaining documents used to demonstrate exemptions.

Maximum Number of Nights

The Ribeira Brava tourist tax is charged for a maximum of 7 consecutive nights per eligible guest and per stay.

This means that a guest staying for:

• 1 night pays for 1 night;

• 3 nights pays for 3 nights;

• 7 nights pays for 7 nights;

• 10 nights still pays for only 7 nights;

• 30 consecutive nights still pays for only 7 nights.

At €2 per night, the maximum is therefore:

€2 × 7 nights = €14 per eligible guest.

The municipality's FAQ gives the example of a guest staying for 300 consecutive nights: only seven nights are taxable.

What happens if the guest leaves and returns?

A new stay can create a new seven-night allowance.

For example, the municipality gives the example of someone who:

1. stays 3 nights;

2. leaves;

3. returns for another 8-night stay.

The tax applies to 3 nights from the first stay + 7 nights from the second stay.

Example Tourist Tax Calculations

Here are some practical examples.

Example 1: Two adults staying for 3 nights

2 guests × 3 nights × €2

Tourist tax: €12

Example 2: Two adults staying for 7 nights

2 × 7 × €2

Tourist tax: €28

Example 3: Two adults staying for 10 nights

Only the first seven consecutive nights are taxable.

2 × 7 × €2

Tourist tax: €28

Example 4: Two adults and two children aged 8 and 11 staying for 5 nights

Only the two adults are taxable.

2 × 5 × €2

Tourist tax: €20

Example 5: Four adults staying for 14 nights

The seven-night cap applies to each guest.

4 × 7 × €2

Tourist tax: €56

Example 6: One adult and one Madeira resident staying for 7 nights

Assuming the Madeira resident supplies the necessary proof, only one guest is taxable.

1 × 7 × €2

Tourist tax: €14

How Airbnb and Booking.com Reservations Are Treated

Using Airbnb, Booking.com or another booking platform does not remove the accommodation operator's obligations under the Ribeira Brava tourist-tax rules.

The regulation expressly states that the tax applies independently of whether the booking was made in person, offline or digitally.

The municipal FAQ goes further: the operator of the establishment is responsible for liquidating and collecting the tourist tax from the guest. If an operator negligently fails to collect a tax that was due, the municipality states that the operator remains responsible for delivering the corresponding amount.

For this reason, hosts should make sure they know:

• which guests are taxable;

• their ages;

• the number of taxable nights;

• whether an exemption applies;

• how much tourist tax was actually collected;

• which property the stay relates to.

This becomes particularly important for managers operating several Airbnb or Booking.com properties.

How Hosts Register for the Ribeira Brava Tourist Tax

Ribeira Brava provides a dedicated electronic tourist-tax platform for hotels, Alojamento Local establishments and other eligible tourism operators. The current municipal portal states that operators should complete their initial registration within 30 days of starting their activity.

The underlying regulation similarly requires entities to register and add an accommodation establishment within 30 days following the relevant RNAL registration or tourism establishment authorisation.

If you operate several AL properties, each establishment needs to be associated correctly with the entity operating it.

The municipality also makes clear that registering an AL through the normal business/RNAL process does not automatically create the establishment inside the Ribeira Brava tourist-tax platform.

In other words:

RNAL registration and tourist-tax registration are separate administrative steps.

How to Submit the Monthly Declaration

The normal Ribeira Brava tourist-tax declaration is submitted electronically through the municipality's tourist-tax platform.

Under the regulation, operators should declare the amounts collected by the final day of the month following the month in which the tax was collected.

For example:

Each establishment requires its own declaration.

However, the municipality's FAQ says that operators managing several establishments can submit multiple declarations through an Excel file on the platform.

This is particularly useful for professional AL managers with multiple properties.

What If You Had Zero Guests?

This is an important rule that can easily be missed.

Having no taxable overnight stays does not normally remove the obligation to submit the declaration.

The municipality's FAQ explicitly states that the monthly declaration is still required when there were no overnight stays. The operator should enter 0 overnight stays in the relevant field.

The exception is where the establishment has been formally declared temporarily or permanently closed in accordance with the municipal process.

So:

No bookings ≠ no declaration.

For hosts managing multiple properties, this is a useful compliance task to include in the monthly checklist.

Monthly vs Quarterly Declarations

Monthly reporting is the default.

However, operators that are:

• exempt from VAT; or

• submit VAT quarterly

may opt to make the Ribeira Brava tourist-tax declaration quarterly.

The official quarterly deadlines are:

The FAQ also explains that changing from monthly to quarterly reporting, or vice versa, takes effect from the following applicable reporting period rather than retrospectively.

When Must the Tourist Tax Be Paid?

Once the declaration has been submitted, the amount collected must be transferred to the Municipality of Ribeira Brava.

There is a slight difference in wording between the official regulation and the municipality's FAQ.

The regulation states that the declared amount should be delivered within 10 working days from the date on which the municipality makes the Multibanco reference or equivalent payment information available.

The FAQ describes the deadline as 10 working days from submission of the declaration and says that the corresponding invoice is generated automatically and appears in the declaration history.

For practical purposes, hosts should therefore check the generated invoice/payment information immediately after submitting the declaration and avoid delaying payment.

Late payments can result in statutory late-payment interest, and the regulation provides for enforcement where amounts collected are not transferred to the municipality.

How to Invoice the Ribeira Brava Tourist Tax

The tourist tax needs to be visible in the guest's invoicing documentation.

The regulation permits the tax to be:

1. shown separately on the accommodation invoice; or

2. invoiced separately.

The municipal FAQ recommends identifying it using wording such as:

Taxa Municipal Turística / Town Tax / Tasa Turística / Taxe de séjour

The amount should be clearly separated from the accommodation charge.

For an individual entrepreneur issuing invoices through the Portuguese Tax Authority portal, the municipality's FAQ explains that the tourist tax can be entered as a separate product/service line, showing:

• the relevant number of taxable nights;

• €2 unit price;

• 0% VAT;

• the reason corresponding to the amount being not subject / not taxed.

The FAQ also states that the corresponding invoicing information should comply with applicable accounting rules, including SAF-T communication where applicable.

Is VAT Charged on the Ribeira Brava Tourist Tax?

No.

The €2 Ribeira Brava tourist tax itself is not subject to VAT.

It is municipal revenue collected by the accommodation operator on behalf of the municipality rather than accommodation revenue belonging to the host.

The municipality's FAQ also states that the tourist tax itself does not constitute the operator's income for IRS purposes.

However, this should not be confused with the 2.5% collection commission, which has different tax treatment.

The 2.5% Host Collection Commission

One particularly interesting part of Ribeira Brava's system is that accommodation operators are compensated for collecting the tourist tax.

The municipality pays operators a 2.5% collection commission calculated on the tourist-tax amount collected.

For example:

If an AL operator collects:

€1,000 in tourist tax

the collection commission is:

€1,000 × 2.5% = €25

Unlike the tourist tax itself, this €25 is income belonging to the accommodation operator.

The municipal FAQ states that VAT at the applicable normal rate applies to the collection commission where the operator is subject to VAT. Operators covered by a VAT exemption can apply the relevant exemption to the commission invoice.

Operators can choose different invoicing frequencies for this commission. The municipality permits, depending on the operator's chosen arrangement, periodic invoicing and also allows a single annual invoice for the commission to be issued by the applicable annual deadline.

This is worth tracking separately from the tourist tax itself:

Tourist tax collected → belongs to the municipality.

2.5% collection commission → revenue of the host/operator.

Ribeira Brava Tourist Tax Calculator

The simplest calculation is:

Eligible guests × taxable nights × €2

with taxable nights capped at 7 per person and continuous stay.

For example:

3 adults × 4 nights

3 × 4 × €2 = €24

3 adults × 12 nights

3 × 7 × €2 = €42

2 adults + one 10-year-old child × 6 nights

2 × 6 × €2 = €24

5 adults × 7 nights

5 × 7 × €2 = €70

For one or two properties these calculations may be easy to perform manually.

Once you manage multiple properties, however, you also need to keep track of arrival and departure dates, guest ages, exemptions, interrupted stays, zero-activity properties, declarations and payment deadlines.

That is where a structured tourist-tax workflow becomes much more useful.

How EazyAL Helps Manage Ribeira Brava Tourist Tax

EazyAL is designed for hosts and property managers dealing with the administrative requirements of Alojamento Local in Portugal.

For Ribeira Brava, EazyAL can help bring the information needed for tourist-tax management into the same workflow as your reservations and guest information.

Instead of manually working through reservations each month, you can use EazyAL to help organise:

• properties;

• arrivals and departures;

• guest information;

• taxable guest numbers;

• eligible nights;

• tourist-tax calculations;

• monthly totals;

• compliance tasks and deadlines.

If you connect your booking workflow to EazyAL, information from your reservations can also be used alongside the guest details collected during check-in, reducing the amount of information that needs to be entered repeatedly.

This is particularly useful when managing multiple Airbnb or Booking.com properties, where even a simple €2-per-night calculation can become a repetitive administrative task across dozens of reservations.

The Ribeira Brava municipality currently provides its own electronic platform for the formal registration, declaration and payment of the municipal tourist tax.

EazyAL can therefore help you calculate, organise and prepare the information required for the monthly workflow, while the final municipal submission and payment should continue to be completed using the official Ribeira Brava process unless EazyAL specifically indicates that a direct integration is available for your property.

The goal is simple:

less time calculating tourist tax manually and a clearer view of what needs to be declared for each property.

Ribeira Brava Tourist Tax 2026: Host Checklist

Before closing each reporting period, check that you have:

• Registered your AL on the Ribeira Brava tourist-tax platform

• Recorded all relevant stays

• Confirmed the number of guests

• Checked the age of guests where relevant

• Applied the seven-night maximum correctly

• Recorded valid exemptions

• Retained supporting exemption documents where required

• Calculated the tourist tax collected for each property

• Submitted a declaration for each establishment

• Submitted a zero declaration for properties without stays where required

• Checked the municipal invoice/payment information

• Paid the municipality within the applicable deadline

• Recorded the 2.5% collection commission separately

Frequently Asked Questions

How much is the Ribeira Brava tourist tax in 2026?

The current municipal guidance states €2 per eligible guest per night, for a maximum of seven consecutive nights per person and stay.

What is the maximum Ribeira Brava tourist tax?

The maximum is normally €14 per taxable guest per continuous stay.

€2 × 7 nights = €14.

Do children pay tourist tax in Ribeira Brava?

Guests under 13 are exempt. The municipality also excludes the date on which the guest turns 13.

Do Madeira residents pay the Ribeira Brava tourist tax?

Residents of the Autonomous Region of Madeira are exempt when the required proof is provided.

Do Airbnb guests have to pay the tourist tax?

Booking through an online platform does not create an exemption. The municipal rules apply regardless of whether the reservation was made digitally, offline or directly.

Do I need to declare tourist tax if I had no guests?

Yes, normally. The municipality's FAQ requires a declaration showing zero overnight stays unless the establishment has formally declared an applicable temporary or permanent closure.

Is the Ribeira Brava tourist tax subject to VAT?

No. The tourist tax itself is not subject to VAT.

Does Ribeira Brava pay hosts for collecting tourist tax?

Yes. Operators are entitled to a collection commission equal to 2.5% of the tourist tax collected, subject to the applicable VAT treatment of the operator.

Final Thoughts

The Ribeira Brava tourist tax is relatively simple at the guest level: €2 per eligible guest per night, capped at seven consecutive nights.

For hosts, however, compliance involves considerably more than performing that calculation.

You need to identify exemptions, retain supporting records, issue the correct invoicing documentation, register each property, submit declarations even in certain zero-activity periods, respect monthly or quarterly deadlines, transfer the money collected and separately account for the municipality's 2.5% collection commission.

For a host with one property, much of this can still be managed manually.

For a property manager handling several Airbnb or Booking.com listings, having the reservation, guest and compliance information organised in one place can save significant repetitive administrative work.

EazyAL helps Portuguese AL operators turn that recurring paperwork into a structured monthly workflow — so it is clearer what has been collected, what needs to be declared and what still needs your attention.

This guide is based on the Municipality of Ribeira Brava's currently published tourist-tax information, Regulation No. 1031/2024 and the municipality's official FAQ. Municipal procedures can change, so hosts should confirm current requirements on the official municipal platform before submitting or paying a declaration.