Portugal Tourist Tax Links: A Complete Guide for Property Owners

If you own or manage, a short-term rental property in Portugal, you are legally responsible for collecting, declaring, and remitting the municipal tourist tax (taxa municipal turística) from your guests. Failing to do so can lead to fines — or even the suspension of your accommodation licence.

This guide covers everything you need to do right now to comply : what the tax is, which municipalities apply it, the online platforms , how to collect and declare it, common exemptions, and what happens if you don't comply.

Quick Links : Where to pay Portugal Tourist Tax (2025–2026)

What Is the Municipal Tourist Tax in Portugal?

The municipal tourist tax (also known as taxa de dormida or TMT) is a local levy charged per person, per night, on tourist accommodation stays. It was introduced to help municipalities fund local infrastructure, public services, and tourism-related initiatives.

Key points to understand:

• It is not a national tax — each municipality decides independently whether to apply it

• Currently, around 40 of Portugal's 308 municipalities charge the tax

• It applies to all types of licensed tourist accommodation, including Alojamento Local (AL) properties, hotels, hostels, and campsites

• The tax is charged to the guest, but the property owner or manager is responsible for collecting and handing it over to the municipality

Who Has to Charge the Tourist Tax?

If your property is registered as Alojamento Local (AL) — or any other form of licensed tourist accommodation — and it is located in a municipality that applies the tax, you are legally obliged to:

1. Collect the correct amount from each guest

2. Issue documentation (receipt or invoice) that clearly states the tax amount separately from the accommodation cost

3. Declare the overnight stays to the local authority

4. Remit the collected tax within the required timeframe

This applies regardless of which platform your bookings come through — Airbnb, Booking.com, direct bookings, or any other channel.

Note on Airbnb: In some cities, such as Lisbon, Airbnb has an agreement to collect and remit the tourist tax automatically on behalf of hosts for platform bookings. However, you remain responsible for direct bookings and bookings from platforms that do not participate in this arrangement. Always verify this with your local municipality.

How to Collect the Tourist Tax Step by Step

Collecting the tourist tax correctly is straightforward once you have the right process in place. Here is how to do it:

Step 1 — Register with Your Municipality

Register as a tourist tax collector by creating an account on the Camaras unique web page for tourist tax. Most municipalities have dedicated online portals for this. See table above.

Registration Steps: 

1. Create an Online Account: 

Establish an account on the CMFOnline platform (if you don't have one already). 

2. Access Tax Platform: 

Log in to the Funchal Municipality's Tourist Tax digital platform. 

3. Register Tourism Entity: 

Provide details about your establishment on the platform. 

4. Register Accommodation Units: 

Register each individual accommodation unit within your 

Required Information: 

Business Information: 

Business name 

Country 

Business type 

Tax Identification Number – Número de Identificação Fiscal (NIF) 

Bank Account Number (IBAN) 

Website 

Name 

Business address 

Postal code 

City 

Email 

Phone/Mobile number 

Step 2 — Inform Your Guests

Make it clear in your listing description, booking confirmation, and house rules that the tourist tax will be charged. This avoids disputes at check-in.

Step 3 — Collect the Tax on Arrival (or Via Platform)

Collect the tax from guests on arrival, or confirm that your booking platform is handling it automatically. The amount depends on the number of guests (above the exemption age) and the number of nights, up to the capped maximum.

Example calculation — Lisbon:

• 2 adults × 5 nights × €4.00 = €40.00 total

Step 4 — Issue a Receipt

Provide guests with a receipt or invoice that clearly separates:

• Accommodation cost

• Tourist tax amount

• Number of guests and nights the tax applies to

Step 5 — Declare and Pay the Municipality

Depending on your municipality, you will need to submit a periodic declaration (usually monthly or quarterly) detailing the number of overnight stays and the tax collected. Payment can be made through a provided Multibanco (ATM) reference, or another payment method authorized by the municipality. 

Exemptions: Who Does Not Pay the Tourist Tax?

Most municipalities include at least some exemptions. Common exemptions include:

• Children under a certain age — typically children aged 12 and under are exempt or pay a reduced rate (this varies by municipality)

• Residents of the municipality — guests who are registered residents in the same city

• Guests staying for medical treatment — some municipalities waive the tax for patients receiving health treatment locally

• Long-stay guests — once the maximum number of nights (usually 7) is reached, no further tax is charged

You may need to retain supporting documentation to justify any exemption in case of an audit.

Not sure about exemptions in your area? Get in touch for guidance

Penalties for Non-Compliance

Failing to collect, declare, or remit the tourist tax is a legal offence. Consequences can include:

• Administrative fines — the value varies by municipality but can be significant

• Inspection and audit — municipalities periodically audit licensed accommodation operators

• Suspension or revocation of your AL licence — in serious or repeated cases of non-compliance

The safest approach is to set up a reliable collection and declaration process from day one, and to review municipal rules at the start of each year, as rates and procedures can change.

The EazyAL solution

EazyAL is an assistant built specifically for Alojamento Local owners in Portugal — designed to take the admin burden of tourist tax compliance off your plate entirely. Instead of logging into municipal portals, cross-referencing platform reports, and manually calculating exemptions, EazyAL handles it for you:

• Tracks every booking across all your channels and calculates the exact TMT owed per stay

• Flags declaration deadlines before they're due, so you're never caught off guard

• Identifies which bookings were already covered by platforms like Airbnb, and which ones you still need to account for

• Applies the correct exemptions automatically, children, residents, long stays so you're always charging the right amount

• Keeps an audit-ready record of every declaration and payment, in case of a municipal inspection

Whether you manage one property or a portfolio across multiple municipalities, EazyAL gives you a single clear view of your TMT obligations — and handles the complexity so you don't have to.

Learn more about EazyAL

Frequently Asked Questions (FAQ)

Does every property in Portugal have to charge the tourist tax?

No. Only properties located in municipalities that have adopted the tax are required to charge it. Currently, around 40 of Portugal's 308 municipalities apply it. Check with your local council if you are unsure whether your area is covered.

If Airbnb collects the tourist tax automatically, do I still need to do anything?

In cities where Airbnb has a tax collection agreement (such as Lisbon), Airbnb will collect and remit the tax for bookings made through their platform. However, you remain responsible for collecting and remitting the tax for any direct bookings or bookings from platforms that do not have this arrangement. Always verify the terms with your municipality.

Is the tourist tax included in the accommodation price or charged separately?

The tourist tax must be charged separately from the accommodation fee. It should be clearly identified in your listing and in any receipts or invoices you issue to guests.

What happens if a guest refuses to pay the tourist tax?

The guest is legally obliged to pay it, as it is a municipal levy. However, as the property owner, you are responsible for remitting the correct amount to the municipality regardless. Consider making the obligation clear in your house rules and booking confirmation to avoid disputes.

Do short-term rental management companies handle the tourist tax on my behalf?

Many property management companies operating in Portugal will handle tourist tax collection, declaration, and remittance as part of their service. If you work with a management company, confirm in writing that this is included in your contract and that they are registered with the relevant municipality.

Conclusion

The municipal tourist tax is a straightforward obligation once you understand the rules in your area. The key is to know your local rate, build collection into your check-in process, keep accurate records, and submit declarations on time.

If your property is managed by a professional management service, confirm they are handling compliance on your behalf. And if you manage your property independently, set up a simple tracking system from the start — it will save you time and protect your licence.