Tourist tax in Portugal A complete guide
Portugal, celebrated for its rich history, stunning landscapes, and vibrant culture, attracts millions of tourists annually. To support and enhance local infrastructure and services impacted by tourism, several Portuguese municipalities have implemented a tourist tax.
Why do municipalities in Portugal levy tourist taxes?
Tourist taxes are implemented to generate revenue for maintaining and improving local infrastructure, preserving cultural heritage, and enhancing public services. This approach helps mitigate the impacts of tourism on local communities and ensures a sustainable environment for both residents and visitors.
Tourist tax by municipality in Portugal
40 out of 308 Portuguese municipalities have implemented a tourist tax, with varying rates and regulations. Through the overview below you can read more about the specific tourist tax rules of municipalities in Portugal:
For tourists
When do you pay a tourist tax in Portugal?
In Portugal, a tourist tax is typically levied on individuals staying overnight in paid accommodations such as hotels, guesthouses, or short-term rentals within municipalities that impose this tax. The tax is usually charged per person, per night, and is collected by the accommodation provider at check-in or check-out.
Who is exempt from the tourist tax?
Exemptions vary by municipality, but common categories include:
- Age: Children below a certain age (e.g., under 13 in Lisbon) are often exempt.
- Medical Reasons: Individuals visiting for medical treatments and their companions may be exempt.
- Disabilities: Persons with a disability rating of 60% or more, upon presentation of valid documentation.
Since exemptions can differ across municipalities, it's essential to verify specific rules on the local government's official website.
Lisbon and Porto have raised their tourist tax in 2024 & 2025
Lisbon doubles it's tourist tax
As of September 1, 2024, Lisbon doubled its tourist tax from €2 to €4 per person per night. The increase was introduced to help fund urban infrastructure projects, environmental sustainability efforts, and improved tourist services in the city. With a steady rise in visitor numbers, the local government justified the change as necessary to mitigate the impact of mass tourism.
Porto raises tax to cover maintenance costs
In December 2024, Porto raised its tourist tax from €2 to €3 per person per night. This change was driven by increasing maintenance costs of historical sites, public transportation, and urban cleanliness. The municipality stated that the additional revenue would go toward preserving Porto’s cultural heritage and ensuring better visitor experiences.
Frequently asked questions from tourists
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Who has to pay tourist tax in Portugal?
If you’re staying overnight in a hotel, guesthouse, or short-term rental in certain Portuguese cities, you’ll likely need to pay a municipal tourist tax. This fee is charged per person, per night, and collected by your accommodation. The rate varies depending on the city, and there is often a maximum number of nights the tax applies to (e.g., up to 7 nights in Lisbon and Porto). Always check with your accommodation provider for the exact amount and whether it applies to your stay.
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Do all cities in Portugal charge a tourist tax?
No, not all municipalities in Portugal levy a tourist tax. While cities like Lisbon, Porto, Sintra, and several towns in the Algarve charge this fee, other locations do not. Each municipality decides whether to impose a tourist tax and at what rate. If you’re unsure whether your destination has a tourist tax, you can check with your accommodation provider or visit the official website of the municipality you’re traveling to.
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How do I pay the tourist tax?
You don’t need to pay it separately—your accommodation will collect the tax from you directly. In most cases, it’s added to your final bill at check-in or check-out. If you booked through a platform like Airbnb or Booking.com, the tax may already be included in your payment. The amount collected goes directly to the local municipality to help fund tourism-related infrastructure and services.
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Are children exempt from paying tourist tax?
Yes, but it depends on the city. In Lisbon and Porto, for example, children under 13 years old are exempt from paying the tax. Some municipalities may have different age limits or other exemptions, such as discounts for students or long-term stays. If you're traveling with children, it's always best to confirm with your accommodation whether they need to pay the tourist tax.
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Does the tourist tax in Portugal apply to long-term stays?
No, tourist tax is only charged for a limited number of nights. In most municipalities, there’s a cap on how many nights you need to pay for—typically between 3 and 7 nights per stay. If you're staying longer, you won't be charged beyond that limit. For extended stays, you may also qualify for exemptions, depending on the city’s specific rules.
For hosts
Renting out in Portugal: there is a lot involved
Do you rent to tourists in Portugal? If so, it is important to understand what is coming your way. You will probably have to classify your accommodation, keep a guest registration, and collect and remit tourist tax.
This can seem complex and overwhelming. Fortunately, we are here to help you get started!
Guest registration in Portugal
In Portugal, the obligation for accommodation providers to register foreign guests is stipulated in Law No. 23/2007 of July 4, specifically in Article 15, which mandates that operators of lodging establishments report the presence of foreign nationals to the authorities within three working days. This process is facilitated through the Accommodation Bulletin Information System (SIBA), managed by the Serviço de Estrangeiros e Fronteiras (SEF).
The Portuguese law does not specify the exact guest details that need to be recorded. However, according to the SEF guidelines, accommodation providers must collect and report the following information for each foreign guest:
- Full name;
- Nationality;
- Date of birth;
- Document number;
- Document type;
- Country of document issuance;
- Country of residence;
- Check-in date;
- Check-out date.
Storing of guest registration in Portugal
Unlike VAT records, Portuguese law does not explicitly state a required retention period for guest registration forms after submission. That said, it’s best to keep copies of these records for a reasonable period in case of audits or inquiries from local authorities. While there’s no fixed rule, aligning with standard hospitality practices (storing records for at least one to three years) can help ensure compliance and smooth operations.
For the most up-to-date requirements, we recommend checking with SEF or your local municipality. Keeping digital backups of your guest registration records can also make administration easier and protect you from potential disputes.
Handling of tourist tax in Portugal
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Collection of tourist tax in Portugal
After collecting the tax, you must report and transfer it to your local municipality within the required timeframe, usually monthly or quarterly. Each city has its own rules, so it's important to register with the local tax authority and submit the required tax declarations on time. Some municipalities provide online portals for easy tax submission, while others require manual bank transfers. If you fail to declare or remit the collected tax on time, you could face fines or penalties, so always keep track of your tax deadlines to avoid compliance issues.
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Documentation of tourist tax in Portugal
When collecting tourist tax, you must issue a receipt or invoice that clearly separates the tax amount from the accommodation fee. Your receipt should include the number of guests, duration of stay, and the tax rate applied. This helps with transparency and ensures that your guests understand what they are paying. If you list your property on platforms like Airbnb or Booking.com, make sure that the tax charge is correctly displayed in the pricing breakdown. Keeping proper documentation is also essential in case of an audit by local authorities.
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Remittance of tourist tax in Portugal
In Portugal, accommodation providers, including hotels, guesthouses, and short-term rental hosts, are responsible for collecting the tourist tax from guests during their stay. This tax is usually added to the final bill and must be clearly communicated to guests in advance, either through booking platforms, email confirmation, or at check-in. Since rates vary by municipality, it is essential for hosts to check local government regulations to ensure the correct amount is applied. Collection is typically done per person, per night, with a maximum number of nights for which the tax is charged (e.g., up to 7 nights in Lisbon).
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Record-Keeping of tourist tax in Portugal
As a host, you must keep records of all collected and remitted tourist taxes, but the exact retention period depends on your municipality’s regulations. Unlike VAT, which has a national requirement of 10 years, tourist tax record-keeping is not covered by the same law, meaning each municipality sets its own rules.
To stay compliant, you should store receipts, tax declarations, and payment confirmations for the period required by your local government. If your municipality does not specify a timeframe, it’s best to keep records for at least a few years in case of an audit. Using accounting software or automated reporting tools can help you track tax payments efficiently and provide documentation if municipal authorities request it.
Don’t want to spend hours checking your administration?
Frequently asked questions from hosts
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Am I responsible for collecting and remitting the tourist tax?
Yes. As a host, it’s your legal obligation to collect the tourist tax from your guests and submit it to your local municipality. The amount you need to charge depends on where your property is located. Whether you’re renting out a hotel, a guesthouse, or an Airbnb, you must ensure accurate collection, documentation, and timely remittance of the tax. Failure to comply can lead to fines, so it’s essential to stay updated on your municipality’s regulations.
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How often do I need to submit the collected tourist tax?
This depends on your municipality’s tax rules. In most cases, hosts must declare and transfer the tax monthly or quarterly to the local tax authority. Some cities offer online portals for easy submission, while others require a manual bank transfer. It’s important to keep track of reporting deadlines and ensure timely payments to avoid penalties. If you manage multiple properties, using automated reporting tools can help simplify the process.
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What happens if I forget to report the tax?
If you fail to declare or pay the collected tax on time, you may face fines or penalties imposed by the local municipality. The exact penalties depend on the city's tax regulations, but in some cases, missing deadlines could result in significant financial penalties or even temporary suspension of your rental license. To avoid issues, always make sure to submit your tax declarations on time and keep records of all payments.
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How do I register foreign guests in Portugal?
As a host, you are legally required to report all foreign guests staying at your property to SEF (Serviço de Estrangeiros e Fronteiras) within three working days of their arrival. This must be done through the SIBA system (Sistema de Informação de Boletins de Alojamento). The required details include the guest’s full name, nationality, date of birth, passport or ID number, and dates of stay. Failing to report guests correctly can result in fines, so it’s important to stay compliant and use the SIBA system properly.
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How long do I need to store guest registration records?
Unlike VAT, which requires 10 years of record-keeping, Portuguese law does not specify an exact retention period for guest registration records after they’ve been submitted to SEF. However, as a host, it’s a good practice to keep copies of these records for at least 1 to 3 years, in case authorities request them for an audit or compliance check. We recommend checking with SEF or your local municipality to confirm any specific record-keeping requirements in your area.
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How do I make this all as simple as possible?
To simplify the process, consider using specialized software or services that automate the collection, calculation, and remittance of tourist tax. Trippz is designed by and for hosts, so we can help streamline the administrative burden by integrating with booking platforms, automating guest registration, and handling tax payments on your behalf. Additionally, keeping detailed and organized records can help ensure accuracy and compliance with local regulations.
Trippz: the authority on tourist tax
Tourist tax is set locally and rates change without warning. Trippz tracks every change and keeps the data current, which is why travel platforms and property software, including Airbnb, Booking.com and Expedia, rely on Trippz to calculate tourist tax and register guests in every market they serve.
How Trippz stays current
Trippz checks tax rules jurisdiction by jurisdiction against official municipal and national sources. When a rate or rule changes, the update happens automatically rather than on a periodic review cycle. This is the same monitoring that travel platforms and software vendors depend on to stay accurate everywhere they operate.
One tax engine, every market
Send a location, get the applicable rate, instantly and correctly calculated. Travel platforms and property software embed this calculation directly into their own product, so every booking is taxed correctly without building or maintaining a rate engine in house. It is the same logic behind every rate on this page.
Frequently asked questions about the use of Trippz
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How can platforms and software vendors use Trippz?
Trippz provides tourist tax content and a ready made calculation engine through one API. Platforms and software vendors add accurate tax calculation to their product without maintaining a rate database in house. Guest registration and authority connections are available as a separate capability for those who need it.
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How does Trippz keep tourist tax rates current?
Trippz checks the jurisdictions it covers against official sources and updates rates automatically when a city or country changes them.
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Which countries and cities does Trippz cover?
Trippz maintains tourist tax data across a wide range of countries and cities. See the full overview in our tourist tax guides.
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Is Trippz's data and infrastructure secure?
Yes. Trippz is SOC1 Type 2 and SOC2 Type 2 certified and GDPR compliant, so platforms and software vendors can embed tourist tax calculation without adding security or compliance risk of their own.
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Who uses Trippz for tourist tax?
Trippz provides tourist tax data and calculation to travel platforms and property software across Europe, including Airbnb, Booking.com and Expedia. The same infrastructure that powers stays booked through the biggest platforms in travel is available to any platform or software vendor through the API.
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