Nazaré Tourist Tax 2026: €1 Per Night From 1 September
Excerpt: From 1 September 2026, Alojamento Local properties in Nazaré must collect a €1 nightly tourist tax. Here are the rates, exemptions, deadlines and invoicing rules hosts need to know.
Nazaré is introducing a municipal tourist tax on overnight stays from 1 September 2026.
The tax applies to hotels, campsites, tourist developments and Alojamento Local properties throughout the municipality of Nazaré. Hosts will be responsible for calculating the charge, collecting it from guests and transferring it to the municipality.
Here is what AL operators need to know before the new rules begin.
Nazaré tourist tax at a glance
Rule | Requirement |
|---|---|
Start date | 1 September 2026 |
Rate | €1 per guest, per night |
Maximum | Five consecutive nights per guest |
Collection period | All year |
Children | Guests under 12 are exempt |
Older guests | The municipality’s implementation notice says guests aged 65 or older are exempt |
Where it applies | All tourist accommodation and AL properties in Nazaré municipality |
Monthly declaration | By the 15th of the following month |
Payment | Every two months, after the municipality issues a payment reference |
VAT | The tourist tax itself is not subject to VAT |
When does the Nazaré tourist tax begin?
The Municipality of Nazaré has announced that operators must begin collecting the tax on 1 September 2026.
This date is important because the published regulation contains inconsistent commencement wording. The regulation’s final article points to the first day of the month after publication, while the municipality’s later implementation announcement expressly states that the operational start date is 1 September.
This guide follows the municipality’s latest published instructions.
Hosts should not charge the tax before 1 September unless the municipality issues further guidance.
How much is the Nazaré tourist tax?
The rate is:
€1 per guest, per night, for a maximum of five consecutive nights.
The tax is charged throughout the year. Unlike municipalities that use separate high- and low-season rates, Nazaré has one annual rate.
After the fifth consecutive night, the guest does not pay any additional tourist tax for that stay.
Calculation examples
Two taxable guests staying for three nights:
2 guests × 3 nights × €1 = €6
Two taxable guests staying for seven nights:
2 guests × 5 taxable nights × €1 = €10
A family with two adults and two children under 12 staying for five nights:
2 taxable guests × 5 nights × €1 = €10
Who must pay?
The tax applies to qualifying guests staying overnight in paid accommodation in the municipality, regardless of their nationality or place of residence.
It covers accommodation including:
Alojamento Local properties
Hotels
Tourist apartments
Rural tourism properties
Holiday villages and tourist complexes
Campsites and caravan parks
There is no general exemption simply because a guest lives in Portugal or is a Portuguese citizen.
Who is exempt?
The published rules provide exemptions for:
Children under 12
Older guests
Guests with a medically certified disability of at least 60%
Guests who become ill or physically unable to travel during their stay and require hospital treatment
Hosts must retain suitable documents supporting an exemption, such as proof of age, medical documentation or proof of disability.
Important clarification about guests aged 65
The municipality’s July implementation announcement says that guests aged 65 or older are exempt.
However, the wording of the published regulation refers to guests over 65. Until the municipal platform provides definitive validation rules, hosts should confirm how a guest aged exactly 65 must be treated.
This is a drafting inconsistency in the official material, so it is safer to follow the instructions shown in the municipal platform rather than make an unsupported assumption.
What happens to reservations made before the start date?
The municipality says the tax will not apply to reservations that meet both of these conditions:
The reservation was demonstrably made before 1 September 2026.
The stay takes place before the end of 2026.
Hosts should retain evidence showing when the reservation was made. This could include a booking-platform confirmation, reservation email or dated entry in the property-management system.
A booking created before 1 September should not automatically be treated as exempt if the host cannot prove the booking date.
When should hosts collect the tax?
The regulation makes the accommodation operator responsible for collecting the tax at check-in.
The tourist tax must appear separately on the guest’s invoice, using a description such as:
Taxa Municipal Turística
The regulation also permits descriptions such as “city tax” or “taxe de séjour.”
The tax itself is not subject to VAT. It should therefore remain separate from the taxable accommodation price.
Hosts should not assume that Airbnb, Booking.com or another platform is collecting and transferring the tax unless the platform expressly confirms that it does so for Nazaré.
The legal responsibility remains with the accommodation operator.
Registering on the Nazaré tourist-tax platform
The municipality will provide an electronic platform through which accommodation operators can register, submit declarations and obtain payment references.
Existing operators must register within the period communicated by the municipality. The regulation refers to registration within 30 days of the rules entering into force.
New properties must register within 30 days of beginning their activity.
Each operator will use the platform to declare the number of taxable overnight stays for each registered establishment.
Monthly declarations
Operators must submit a tourist-tax declaration by the 15th day of the following month.
For example, the declaration covering September stays must be submitted by 15 October.
The regulation says a declaration must be submitted even when there is no tax to pay. A property with no taxable guests should therefore submit a zero declaration rather than simply doing nothing.
If incorrect information has already been submitted, the operator can file a replacement declaration within the relevant financial year.
Paying the municipality
Although declarations are monthly, the collected funds are transferred to the municipality every two months.
The municipality will issue a Multibanco payment reference based on the information submitted. The operator must pay the amount due within 10 working days of receiving the reference.
Late payment may generate statutory interest.
Collection commission for accommodation operators
The regulation gives operators the right to a collection commission equal to 3% of the tourist tax collected, plus VAT at the applicable rate.
Claiming this commission requires the operator to:
Register as a supplier of the Municipality of Nazaré
Obtain the required commitment number
Issue an invoice describing the service as collection costs for the municipal tourist tax
Send the invoice to the municipality
Have already transferred the corresponding tourist-tax funds
Hosts should review whether the administrative work involved makes claiming the commission worthwhile for their business.
Records hosts must keep
Operators should retain supporting tourist-tax records for at least one year.
These may include:
Number of guests and taxable nights
Proof of guests’ ages
Documents supporting medical or disability exemptions
Evidence of pre-September reservations
Submitted monthly declarations
Municipal payment references
Proof of payment
Replacement declarations or corrections
The municipality may inspect properties, request information and audit submitted declarations.
What if a guest leaves without paying?
If a guest leaves without paying the tourist tax, the operator may avoid having to transfer that amount to the municipality—but only if the operator can provide evidence of a complaint filed with the police.
A simple note in the reservation system is unlikely to be sufficient.
Penalties for non-compliance
Providing false or inaccurate information can result in fines of:
€150 to €1,500 for individuals
€300 to €5,000 for companies
Late declarations, missing declarations or failure to transfer the collected tax can result in fines of:
€75 to €1,500 for individuals
€150 to €3,000 for companies
Other failures, including missing records or failing to report the end of an activity, carry additional penalties.
Paying a fine does not remove the obligation to correct the underlying problem or pay outstanding amounts.
Nazaré tourist-tax checklist for AL hosts
Before 1 September 2026:
Confirm whether your property is located within Nazaré municipality
Follow the municipality’s platform-registration instructions
Update your booking and invoicing process
Add a separate tourist-tax line to guest invoices
Configure the €1 rate and five-night limit
Add the applicable age and medical exemptions
Preserve evidence of reservations made before 1 September
Decide how exemption documents will be stored securely
Prepare to submit a declaration by the 15th of each month
Make sure your guest communications explain that the tax is a municipal charge
Frequently asked questions
Does Nazaré currently charge a tourist tax?
Not yet. According to the municipality’s latest implementation announcement, collection begins on 1 September 2026.
How much is the tax?
€1 per qualifying guest, per night, for a maximum of five consecutive nights.
Does the tax apply to Alojamento Local?
Yes. All registered AL properties in Nazaré municipality are within the scope of the regulation.
Do Portuguese residents have to pay?
Yes, unless they qualify for another exemption. Nationality and residence do not create a general exemption.
Are children exempt?
Children under 12 are exempt. The formal regulation describes the tax as applying from age 12.
Do guests pay after the fifth night?
No. Only the first five consecutive nights of the stay are taxable.
Are bookings made before September exempt?
Reservations demonstrably made before 1 September 2026 are exempt for stays taking place before the end of 2026.
Does the host need to submit a declaration when no tax was collected?
Yes. The regulation requires monthly reporting regardless of whether there is an amount to pay.
Final word
Nazaré’s tourist tax adds a new municipal obligation for every AL operator in the concelho.
The amount is modest, but the operational duties are important: configure the correct rate, document exemptions, show the charge separately on invoices, file monthly declarations and transfer the money on time.
The safest approach is to prepare the process before the first taxable guest arrives on 1 September.
Official sources: Municipality of Nazaré implementation announcement and Regulation 831/2026 in the Diário da República.
This article provides general information and should not be treated as individualized legal or tax advice. Operators should follow the instructions published by the Municipality of Nazaré and the municipal tourist-tax platform.
