What Is Model 30 in Portugal? (Guide for Airbnb & Alojamento Local Hosts)

If you run an Airbnb or Alojamento Local (AL) in Portugal, you may have heard about Model 30 (Modelo 30) — especially when dealing with platforms like Airbnb or Booking.com.

👉 But what exactly is Model 30, and do you need to submit it?

This is one of the most confusing tax obligations for short-term rental hosts in Portugal.

In this guide, we explain what Model 30 is, when it applies, and how to stay compliant in 2026.

Quick Answer: What is Model 30 in Portugal?

👉 Model 30 is a tax declaration used to report payments made to non-resident entities.

For Airbnb hosts in Portugal, this usually means:

• Payments made to Airbnb Ireland

• Payments made to Booking.com (Netherlands)

• Any commission or service fees paid to foreign companies

If you pay commissions to these platforms, you may be required to declare them via Model 30.

Why Does Model 30 Exist?

Model 30 exists to:

• Report payments made from Portugal to foreign entities

• Ensure proper taxation and transparency

• Apply withholding tax rules when applicable

In short:
👉 If money leaves Portugal to a foreign company, the Tax Authority (Finanças) wants visibility.

Do Airbnb Hosts in Portugal Need to Submit Model 30?

👉 Yes — in most cases, Airbnb hosts in Portugal are required to submit Model 30.

This applies if:

• You receive bookings through Airbnb or Booking.com

• You pay platform commissions to companies based outside Portugal

Even though Airbnb collects the commission automatically, it is still considered:

👉 A payment to a non-resident entity

What Needs to Be Declared?

Typically, you must declare:

• Platform commissions (Airbnb, Booking.com)

• Service fees paid to foreign companies

• Other payments to non-resident entities

Do You Have to Pay Tax on Model 30?

👉 Not necessarily.

In many cases:

• Portugal has double taxation agreements

• No withholding tax is applied if conditions are met

However:

👉 The declaration is still mandatory, even if no tax is due.

When Do You Need to Submit Model 30?

Model 30 must be submitted:

👉 By the end of the month following the payment

Example:

• Commission paid in January → submit by end of February

What Happens If You Don’t Submit Model 30?

Failing to submit can lead to:

• Fines from the Portuguese Tax Authority

• Compliance issues in audits

• Potential tax complications

Even if no tax is due, not submitting is still a violation.

Why Is Model 30 So Confusing for Hosts?

There are a few reasons:

1. Platforms handle payments automatically

Hosts often don’t realise they are technically “paying” Airbnb.

2. Accountants don’t always explain it clearly

Many hosts only discover Model 30 later.

3. No immediate visible impact

Since no tax is often due, hosts assume it’s not required.

The Real Challenge for Airbnb Hosts

The difficulty isn’t understanding Model 30 — it’s:

• Tracking platform commissions

• Knowing deadlines

• Ensuring everything is declared correctly

• Managing this alongside SIBA, INE, and other obligations

A Simpler Way to Stay Compliant

Instead of worrying about:

❌ “Do I need to submit Model 30 this month?”

A better approach is:

👉 Have all your data organised automatically

So you can:

• Track commissions easily

• Avoid missed deadlines

• Stay fully compliant

Conclusion

If you take away one thing:

👉 Model 30 is required when you pay foreign platforms like Airbnb or Booking.com.

Even if no tax is due.

FAQ — Model 30 Portugal

Do I need Model 30 for Airbnb in Portugal?
Yes, in most cases, because Airbnb is a non-resident entity.

Do I need to pay tax when submitting Model 30?
Not always. Many cases are exempt due to tax treaties.

What happens if I don’t submit Model 30?
You may face fines and compliance issues.

Is Model 30 monthly or yearly?
It depends on payments, but it is typically submitted monthly.

Does Booking.com also require Model 30?
Yes, as it is also a foreign entity.

Summary: Model 30 for Airbnb Hosts in Portugal

• Model 30 reports payments to foreign entities

• Airbnb and Booking.com commissions are included

• Submission is usually required monthly

• No tax is often due, but declaration is mandatory

• Failure to submit can result in fines

Stay compliant, avoid fines, and simplify your operations — with EazyAL helping you manage your obligations.

👉 Learn more at eazyal.com