What is Modelo 30 for local accommodation?
A Guide for Airbnb & Alojamento Local Hosts
If you operate an Alojamento Local (AL) in Portugal and use platforms such as Airbnb or Booking.com, there is a Portuguese tax reporting obligation that is easy to overlook: Modelo 30.
Modelo 30 is not an Alojamento Local registration and it is not another tourist tax. It is a tax declaration used to report certain income paid or made available to non-resident individuals or companies.
For AL operators, this becomes particularly relevant because booking platforms such as Airbnb and Booking.com may invoice their commissions or service fees through companies established outside Portugal.
In January 2026, the Portuguese Tax Authority — Autoridade Tributária e Aduaneira (AT) — issued binding guidance specifically addressing service fees paid by a Portuguese Alojamento Local operator to Airbnb, confirming the relevance of Modelo 30 to these payments.
Here is what hosts and property managers should know.
Quick Answer: What Is Modelo 30?
Modelo 30 is a Portuguese tax declaration used to report certain payments made to non-residents.
For an Alojamento Local operator, a common example is a commission or service fee paid to a foreign booking platform.
For example:
Airbnb charges you a host service fee.
Booking.com charges you a commission.
The company receiving that fee is established outside Portugal.
That payment may therefore have to be reported to the Portuguese Tax Authority through Modelo 30.
Importantly, Modelo 30 concerns the payment made to the foreign company, not the total amount that your guest paid for their accommodation.
Why Does Modelo 30 Matter to Alojamento Local Hosts?
Imagine a guest books your property for €1,000.
Airbnb charges you a host service fee of €30, leaving you with a payout of €970.
For Modelo 30 purposes, the relevant transaction is generally the €30 service fee paid to Airbnb, rather than the €1,000 accommodation reservation.
Even where the platform deducts its commission automatically before transferring the balance to you, that does not necessarily remove the reporting obligation.
The Portuguese Tax Authority has specifically examined Airbnb service fees in Binding Ruling Processo n.º 29555, published in January 2026. The ruling addresses an individual operating Alojamento Local and confirms that service fees paid to Airbnb can constitute Portuguese-source income received by a non-resident company and therefore fall within the Modelo 30 reporting rules.
Do Alojamento Local Hosts Need to Submit Modelo 30?
Having an Alojamento Local registration does not by itself mean that you need to submit Modelo 30.
The obligation depends on the transactions you make.
If you only receive direct bookings and do not make relevant payments to foreign companies, Modelo 30 may not arise from your booking activity.
However, if you pay commissions or service fees to non-resident companies, it can become relevant.
Typical examples for AL operators include:
Airbnb
Portuguese hosts commonly contract with Airbnb through an Irish entity. Fees paid to the relevant non-resident Airbnb entity can therefore fall within Modelo 30 reporting.
Booking.com
Booking.com commissions can similarly involve payments to a company established outside Portugal. The Ordem dos Contabilistas Certificados has previously addressed precisely this situation for an Alojamento Local operator paying Booking.com commissions.
Other foreign suppliers can potentially create similar obligations depending on the nature of the service and payment.
Does Modelo 30 Apply to Individuals, or Only Companies?
This is an important point for smaller hosts.
Modelo 30 is not limited to Portuguese companies with organised accounting.
An individual operating an Alojamento Local can also have this obligation.
The Portuguese Tax Authority's 2026 Airbnb ruling specifically considered an individual AL operator, while the broader reporting obligation relates to income paid or made available to non-resident taxpayers.
So being:
an individual host;
under the simplified IRS regime; or
the operator of only a small number of properties
does not automatically remove the issue.
When Is Modelo 30 Due?
Modelo 30 must generally be submitted by the end of the second month following the month in which the relevant income was paid or made available.
This is one of the most important rules to remember.
For example:
Commission paid | Modelo 30 deadline |
|---|---|
January | End of March |
February | End of April |
May | End of July |
October | End of December |
The AT's 2026 tax calendar continues to list Modelo 30 as an ongoing IRS/IRC reporting obligation for payments to non-residents.
Example
Suppose Airbnb deducts €85 in service fees during June.
Those fees would generally be included in the Modelo 30 declaration due by the end of August.
This means Modelo 30 is not necessarily an annual task. An AL business making reportable payments throughout the year may need to deal with it repeatedly.
Do I Have to Pay Tax When I Submit Modelo 30?
Not necessarily.
Modelo 30 is fundamentally a reporting declaration.
Whether Portuguese withholding tax must actually be paid is a separate question.
Portugal has double-taxation agreements with many countries. Depending on the recipient, the type of income and the documentation available, a convention for the avoidance of double taxation may reduce or eliminate Portuguese withholding tax.
However, this distinction is extremely important:
No withholding tax due does not necessarily mean no Modelo 30 declaration.
The Ordem dos Contabilistas Certificados explains that income paid to non-residents may still have to be included in Modelo 30 even where a double-taxation convention provides a total or partial exemption from Portuguese withholding.
What Is Modelo 21-RFI and Why Might Airbnb Hosts Hear About It?
Modelo 30 is sometimes discussed together with another document called Modelo 21-RFI.
They perform different functions.
Modelo 30 reports the income/payment made to the non-resident.
Modelo 21-RFI, together with the required proof of tax residence where applicable, can be relevant when applying benefits under a double-taxation convention.
In practical terms, the tax treaty may allow a foreign company to receive the payment without Portuguese withholding tax, but the Portuguese payer may need the appropriate documentation to support that treatment.
The AT provides the RFI forms as part of Portugal's procedures for applying international double-taxation conventions.
Because the withholding rules can depend on the exact supplier, country, contract and supporting documentation, hosts should confirm their individual position with a certified accountant or tax adviser.
Is Modelo 30 the Same as VAT on Airbnb or Booking.com Commissions?
No.
This is another area where AL operators can easily become confused.
A foreign platform commission can potentially create more than one Portuguese tax obligation.
For example, an Airbnb or Booking.com commission may involve:
IVA / VAT
Services purchased from an EU supplier can involve Portuguese reverse-charge VAT rules, depending on the operator's VAT situation.
Withholding tax
Portuguese withholding rules may need to be considered, together with any applicable double-taxation treaty.
Modelo 30
The payment to the non-resident may have to be reported through Modelo 30.
These are separate obligations.
Submitting Modelo 30 therefore does not, by itself, resolve your IVA obligations or determine whether withholding tax is payable.
The OCC's technical guidance concerning Booking.com commissions illustrates how VAT, withholding and Modelo 30 can all need to be considered for the same underlying service.
What Information Is Needed for Modelo 30?
The declaration contains information about both the Portuguese payer and the non-resident receiving the income.
Depending on the transaction, this can include information such as:
the Portuguese taxpayer making the payment;
identification of the non-resident entity;
country of residence;
tax identification information;
amount paid or made available;
nature/type of income;
applicable withholding;
any exemption or reduced-rate treatment being applied.
This is why simply knowing your total annual Airbnb revenue is not enough.
Hosts need to maintain records of the actual platform fees and commissions they paid.
Where Can Modelo 30 Be Submitted?
Modelo 30 is submitted electronically to the Portuguese Tax Authority.
The AT currently identifies Modelo 30 as a declaration with exclusive online submission.
For hosts using an accountant, the accountant may already be handling this obligation.
However, it is worth asking explicitly rather than assuming it is included.
A useful question to ask your accountant is:
“Estão a entregar a Modelo 30 relativa às comissões que pago à Airbnb e Booking.com?”
This avoids assuming that the declaration is being submitted simply because your Airbnb and Booking invoices have been provided to accounting.
Airbnb Deducts the Fee Automatically — Does That Still Count?
This is one of the most common sources of confusion.
Hosts may think:
“I never transferred money to Airbnb. Airbnb simply deducted its fee from my payout.”
From a tax perspective, however, automatically deducting a commission does not necessarily mean that no payment occurred.
Consider:
Guest reservation: €1,000
Platform commission: €30
Net payout: €970
You economically incurred a €30 platform expense.
For compliance purposes, the relevant value can therefore be the fee or commission retained by the platform, despite the fact that you never manually initiated a €30 bank transfer.
Keeping accurate platform statements and invoices is therefore important.
What About Booking.com?
Booking.com presents a similar issue.
The OCC has published technical guidance relating specifically to an individual operating Alojamento Local who pays commissions to Booking.com.
Its analysis treats the commissions as payments to a non-resident entity and discusses Modelo 30 alongside the associated VAT and withholding-tax obligations.
Therefore, hosts using multiple booking channels should not look only at Airbnb.
You may have reportable transactions involving:
Airbnb;
Booking.com;
other foreign booking platforms;
foreign software or service providers, depending on the nature of the payment.
Each case needs to be correctly classified.
Does Every Foreign Expense Go Into Modelo 30?
No.
Modelo 30 should not be understood simply as:
“I paid a company outside Portugal, therefore I declare it.”
The actual rule concerns specified categories of income paid or made available to non-resident taxpayers that are considered obtained in Portuguese territory.
Whether a particular service falls within those rules depends on Portuguese tax law and the circumstances of the transaction.
That is why the Airbnb ruling is particularly useful: the AT has specifically analysed the platform's service fee in the context of a Portuguese Alojamento Local operator.
For less obvious foreign suppliers, obtain tax advice rather than assuming every international SaaS subscription or foreign purchase belongs in Modelo 30.
What Happens If Modelo 30 Is Not Submitted?
Modelo 30 is a Portuguese tax reporting obligation.
Failure to submit a required declaration, submitting it late or providing incorrect information can therefore create tax-compliance consequences and potentially penalties under Portuguese tax law.
If you have been operating an AL through Airbnb or Booking.com for some time and have never heard of Modelo 30, don't simply start submitting historical declarations without checking your position.
Speak with your Contabilista Certificado and establish:
which payments were reportable;
which periods are affected;
whether Modelo 30 declarations were already submitted on your behalf;
whether any withholding obligations existed;
what supporting treaty documentation was available; and
how any missing declarations should now be regularised.
Why Is Modelo 30 Easy for AL Hosts to Miss?
Alojamento Local already comes with several different administrative obligations.
Depending on the property and municipality, an operator may be dealing with:
SIBA SEF guest reporting;
INE/IPHH statistical reporting;
invoices;
IVA;
IRS or IRC;
booking-platform statements;
and various municipal obligations.
Modelo 30 is different because it relates to a supplier expense, rather than directly to the guest's stay.
The platform also normally handles its commission automatically.
As a result, a host can operate for months without ever seeing something that obviously says:
“You need to submit Modelo 30.”
That makes it particularly easy to overlook.
A Practical Modelo 30 Checklist for AL Hosts
If you use Airbnb, Booking.com or other international platforms, check the following:
Identify which legal entity invoices you.
Don't rely only on the platform's brand name.Download your platform invoices and transaction statements.
Identify the commissions/service fees paid each month.
Confirm with your accountant whether those payments fall within Modelo 30.
Check whether a double-taxation convention is being applied.
Confirm whether the necessary RFI/tax-residence documentation is available where relevant.
Verify the submission deadline — generally the end of the second month following payment.
Keep proof of the declaration and supporting documents.
Example: Airbnb Host in Portugal
Imagine João operates three Alojamento Local apartments in Lisbon.
During May, Airbnb deducts:
Apartment A: €80 in host fees
Apartment B: €115 in host fees
Apartment C: €95 in host fees
Total Airbnb fees:
€290
João should not look at the full accommodation revenue when considering Modelo 30.
The relevant issue is the €290 paid to the non-resident platform entity.
If those payments fall within the Modelo 30 rules, the declaration relating to the May payments would generally be due by the end of July.
The exact withholding and treaty treatment should then be considered separately.
Modelo 30 vs Other Alojamento Local Obligations
It helps to think of the different declarations according to what they report.
Obligation | What it relates to |
|---|---|
SIBA | Foreign guest accommodation |
INE / IPHH | Tourism statistics |
Municipal tourist tax | Taxable overnight stays |
Invoices | Accommodation supplied to guests |
Modelo 30 | Certain income paid to non-residents |
IVA | VAT treatment of sales and purchases |
Modelo 30 therefore fills a very different part of the AL compliance picture.
Frequently Asked Questions
Do I need Modelo 30 if I use Airbnb in Portugal?
Potentially yes. The Portuguese Tax Authority has specifically confirmed the Modelo 30 obligation in relation to Airbnb service fees in a 2026 binding ruling concerning an individual Alojamento Local operator.
Does Booking.com also count?
Booking.com commissions paid to a non-resident entity can also create Modelo 30 obligations. The OCC has published technical guidance specifically addressing Booking.com commissions paid by an AL operator.
Is Modelo 30 an annual declaration?
Not necessarily. Modelo 30 is linked to when reportable payments are made or income is placed at the disposal of the non-resident. The deadline is generally the end of the second following month.
When is Modelo 30 due?
Generally, by the end of the second month following the payment or the date on which the income was made available.
For example, a reportable commission paid during April would normally be declared by the end of June.
Does submitting Modelo 30 mean I have to pay 25% tax?
Not automatically.
The reporting obligation and withholding-tax treatment are related but separate questions. A double-taxation convention may affect the withholding due if its conditions and documentation requirements are satisfied.
Do I still declare the payment if no withholding tax is due?
It can still be reportable. The OCC explains that qualifying income paid to non-residents remains reportable through Modelo 30 even where a double-taxation convention provides total or partial relief from withholding.
Airbnb takes its commission from my payout. Have I still “paid” Airbnb?
The fact that the commission is deducted before the balance reaches your bank account does not by itself remove the tax issue. The platform fee is still an expense incurred by the host.
Is Modelo 30 only for companies?
No. Individual taxpayers carrying on an Alojamento Local activity can also be affected. The AT's 2026 Airbnb ruling itself concerned an individual AL operator.
My accountant handles my taxes. Should I worry about this?
Your accountant may already submit Modelo 30 for you. It is nevertheless worth confirming specifically that Airbnb, Booking.com and other relevant non-resident commissions are being considered.
Conclusion
For many Alojamento Local operators, Modelo 30 is one of Portugal's less visible compliance obligations.
The most important thing to understand is that it does not report your Airbnb booking revenue.
Instead, it can report the commission or service fee that you, as the Portuguese operator, pay to a non-resident platform such as Airbnb or Booking.com.
For AL operators, remember these four points:
Using a foreign booking platform can create a Modelo 30 obligation.
The relevant amount is generally the platform commission/service fee, not the guest's total booking value.
Modelo 30 is generally due by the end of the second month following the payment.
Having no withholding tax to pay does not automatically remove the Modelo 30 reporting requirement.
If you use Airbnb, Booking.com or another international platform, confirm with your accountant whether these commissions are already being included in your Modelo 30 declarations.
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This article is provided for general informational purposes and does not constitute tax, accounting or legal advice. Tax treatment can depend on the taxpayer, supplier, applicable double-taxation convention and supporting documentation. If in doubt, consult a Contabilista Certificado or qualified tax adviser.
