Tourist Tax in Ponta Delgada: A Complete Guide for Hosts (2026)

If you host guests in the municipality of Ponta Delgada — whether through Airbnb, Booking.com, or your own website — you are legally required to collect and declare the municipal tourist tax (Taxa Turística Municipal).

Quick Summary

What: €2 per person per night, guests aged 13+, charged for a maximum of 3 consecutive nights per stay (max €6 per guest)

Who must register: All hosts in Ponta Delgada, within 30 days of starting activity

Where to register: iTAXAS platform (via taxaturistica.cm-pontadelgada.pt)

What you need: NIF, IBAN, address, contact details

When to declare: By the 15th of the month following collection; amounts delivered by the last day of that month

Exemptions: Under 13, Azores residents, medical stays, disability

Past months: Register and submit backdated declarations as soon as possible

Support: apoio@iTAXAS.pt | 707 451 451 (weekdays 9am–7pm)

Automate it: EazyAL handles calculations and XML submission for you

This guide walks you through everything you need to know — what it is, how to register, how to collect it, how to calculate it, and how tools like EazyAL and iTAXAS can make the whole process nearly automatic.

What Is the Tourist Tax?

The tourist tax is a small fee charged per person, per night, added on top of the accommodation price. It applies to all guests staying in tourist establishments and local accommodation (alojamento local) in municipalities where the tax is in force — including Ponta Delgada, where it has applied since 1 January 2025, alongside the other five municipalities of São Miguel island.

The main purpose of the tax is to fund local infrastructure that supports tourism: trail maintenance, public spaces, waste collection, environmental preservation, and the promotion of local commerce and services. As tourism grows, so does the pressure on local resources, and the tourist tax exists to help the municipality keep pace.

In Ponta Delgada, the rate is €2 per person per night, applicable to guests aged 13 and over, charged for a maximum of 3 consecutive nights per stay. Stays beyond 3 nights are not charged additional tax, so the most any single guest pays is €6 per stay. Note that this 3-night cap is stricter than the 7-night cap used in Lisbon, Porto, Madeira and the Algarve — a common source of miscalculation for hosts who also operate elsewhere. Campsites and caravan parks charge half the rate (€1). Always verify the current rate with the Câmara Municipal de Ponta Delgada, as rates can be updated.

Who Is Exempt?

Children under 13, residents of the Autonomous Region of the Azores (with proof), guests whose stay is motivated by medical treatment (for the days of treatment plus one night, extending to one accompanying person), and guests with a certified disability of 60% or higher. Whenever a guest claims an exemption, collect and keep the supporting documentation — the municipality can request it.

Who Needs to Register?

Any tourism operator or local accommodation host operating in Ponta Delgada must register on the municipal electronic platform. This includes Airbnb hosts, Booking.com listings, and any other short-term rental. You are required to register within 30 days of starting your activity (or of the platform entering into operation).

How to Register on iTAXAS

The municipality of Ponta Delgada uses the iTAXAS platform to manage tourist tax registration, declarations, and payment. The platform is available in Portuguese, English, and Spanish.

Step 1 — Go to the platform. Access iTAXAS through the municipal portal at taxaturistica.cm-pontadelgada.pt. You will see the "TAXA TURÍSTICA DO MUNICÍPIO" homepage.

Step 2 — Click "Registo" (Register). This starts the registration process. You can also log in using an existing Google account, a .GOV account (Cartão de Cidadão via AUTENTICAÇÃO.GOV), or a Microsoft/Outlook account.

Step 3 — Fill in the registration form. You will need to provide:

Business name (exactly as it appears in your Tax Authority records)

NIF (your tax identification number)

IBAN (your bank account number for payment processing)

Website (if applicable)

Country (auto-fills as Portugal)

Charge collection periodicity: choose Monthly, Quarterly, Semi-annual, or Annual

Declaration reporting periodicity: choose Monthly, Quarterly, or Semi-annual

Contact name, address, parish, postal code, email, and phone number

You will also need to confirm whether you are VAT exempt, accept the terms and conditions, and tick the data consent checkbox. Then click Submeter (Submit).

Step 4 — Set your password. After submitting, you will receive an email with a link to set your password. This link is valid for 24 hours. Your password must be at least 10 characters long and include uppercase letters, lowercase letters, numbers, and special characters. Click Submit to complete registration.

Step 5 — Log in. Once your password is set, go back to the iTAXAS portal and log in using your email and password. You are now registered and can access all platform features.

Tip: You can associate more than one property (economic agent) to the same email address. Simply register again using the same email for each additional property.

How to Collect the Tax from Guests

The tourist tax is an additional charge on top of the accommodation price, itemised on the invoice and not subject to VAT. You collect it directly from guests at check-in or at the time of booking, depending on your preferred method. Do not assume Airbnb collects and remits the tax automatically in Ponta Delgada — check your Airbnb host settings to confirm, and remember that the declaration obligation to the municipality remains yours either way.

For bookings made directly or through other channels, you collect the tax yourself. It is good practice to display the tourist tax clearly in your listing and on any booking confirmations so guests are not surprised.

How to Calculate the Tax

The calculation is simple:

Tourist tax = number of guests (aged 13+) × number of nights (max 3) × €2

Some examples:

A couple staying for 3 nights: 2 people × 3 nights × €2 = €12

A family of 4 (2 adults, 2 children aged 10 and 15) staying for 5 nights: 3 eligible people (the 2 adults + the 15-year-old) × 3 nights (capped) × €2 = €18

A group of 3 staying for 10 nights: 3 people × 3 nights (capped) × €2 = €18

Children under 13 are exempt. No tax is charged beyond the 3rd consecutive night of the same stay — so €6 is the most any guest ever pays per stay.

Not sure how much to charge? Use our free calculator to get the exact tourist tax for any municipality, guests and nights.

When Is the Declaration Due?

Declarations are submitted according to the reporting periodicity you chose when registering. For most hosts this is monthly: you communicate the number of guests and the amount collected through the platform by the 15th day of the month following collection, and the collected amounts must be delivered to the Câmara Municipal de Ponta Delgada by the last day of that same month. So for May stays: declare by 15 June, pay by 30 June. Payment in instalments is not permitted.

The platform sends email alerts and reminders, so you will be notified when a declaration is due. Pay attention to these — non-compliance with the regulation is an administrative offence and can lead to penalties.

What About Past Months?

If you have already been hosting guests but have not yet registered or declared, you need to act as soon as possible. The requirement is to register within 30 days of starting activity, but if that window has passed, you should still register and submit backdated declarations for the months you have been operating.

Log into iTAXAS, register your accommodation, and then submit declarations for each past reporting period. The platform allows you to submit past declarations. If you are unsure how to handle a specific period, contact the Câmara Municipal de Ponta Delgada or reach out to iTAXAS support directly.

iTAXAS support is available through ACIN iCloud Solutions, Monday to Friday, 9am to 7pm. Phone: 707 451 451. Email: apoio@iTAXAS.pt.

EazyAL + iTAXAS: Making It Automatic

If managing monthly declarations manually feels like one more thing to deal with, this is where EazyAL comes in.

EazyAL is a SaaS tool built specifically for local accommodation hosts that automates the tourist tax reporting process end to end. Rather than manually counting guests, calculating tax, and logging into iTAXAS each month, EazyAL pulls your occupancy data, calculates the tax for you — including Ponta Delgada's unusual 3-night cap — generates the required XML declaration, and sends it directly to iTAXAS with a single click, or even automatically on your behalf.

The workflow is: your guests check in, their data flows into EazyAL, EazyAL does the maths, and at the end of the month your declaration is ready. You review it and hit "Send production XML." That's it.

For hosts managing multiple properties or simply wanting to reduce their admin, EazyAL removes the most time-consuming parts of tourist tax compliance. You stay on top of your obligations without the monthly scramble.

Ponta Delgada vs. Other Municipalities

Key insight: Ponta Delgada's 3-night cap is stricter than Madeira's 7-night allowance — the same rate produces very different totals. All six São Miguel municipalities (Ponta Delgada, Ribeira Grande, Lagoa, Vila Franca do Campo, Povoação and Nordeste) use the same €2 / 3-night model, so multi-property hosts on the island can apply one calculation rule.

Real-World Calculation Example

Scenario: Mariana operates 3 properties in Ponta Delgada with May bookings.

Property 1 — Beachfront Apartment:

Booking 1: 4 adults × 2 nights × €2 = €16

Booking 2: 2 adults × 3 nights × €2 = €12

Booking 3: 2 adults + 2 children (aged 8 and 11) × 5 nights = 2 eligible guests × 3 nights (capped) × €2 = €12

Property 1 total: €40

Property 2 — City Center Studio:

Booking 4: 2 adults × 1 night × €2 = €4

Booking 5: 3 adults × 4 nights = 3 × 3 (capped) × €2 = €18

Property 2 total: €22

Property 3 — Suburban Villa:

Booking 6: 6 adults × 7 nights = 6 × 3 (capped) × €2 = €36

Booking 7: 4 adults × 3 nights × €2 = €24

Property 3 total: €60

Total May tax collected: €122

The workflow: collect from each guest at check-in, keep a register of guests, dates and amounts, submit the May declaration on the platform by 15 June, and deliver the €122 to the municipality by 30 June. Keep your records and any exemption documents on file in case of an audit.

FAQ

Q: Can part-time hosts or seasonal operators get an exemption from the Ponta Delgada tourist tax? A: No. Any person offering paid accommodation in Ponta Delgada is required to collect and declare the tourist tax, regardless of volume — 1 booking or 100. If you host family or friends for free, there is no tax to collect, since it applies to paid overnight stays. Once you charge money, the tax applies.

Q: What happens if I declare or pay late? A: Non-compliance with the regulation is an administrative offence and can result in fines, and late delivery of collected amounts can accrue statutory interest. The exact penalty framework is set out in the municipal regulation — if you've missed deadlines, regularise as soon as possible and contact the municipality rather than waiting.

Q: Do exemptions for guests under 13 affect other guests in the same booking? A: No. Each guest is assessed individually. A booking with 2 adults and 1 child aged 11 pays tax for the 2 adults only: €4 per night, up to €12 total for a stay of 3 or more nights.

Q: If a guest cancels and never stays, do I refund the tourist tax they paid? A: Yes — the tax is due per overnight stay, so no stay means no tax. Refund the guest and reflect the correction in your declaration; if you're unsure how to record it on the platform, iTAXAS support can walk you through it.

Q: Can I charge guests the tourist tax separately on the invoice, or must it be included in the nightly rate? A: You can present it either way, but the tax amount must appear itemised on the invoice (it is not subject to VAT). Transparency is recommended — a guest who sees the tax in the listing won't dispute it at check-in.

Q: How do I find the official list of licensed Alojamento Local properties in São Miguel, Azores? A: Azores AL registrations appear in the regional tourism portal, but hosts still need to manage national guest reporting obligations such as SIBA/AIMA, plus INE/IPHH statistics and local tourist tax where applicable.