Tourist Tax in Portugal (TMT) : Everything You Need to Know About City Rules and Owner Obligations
The tourist tax (taxa municipal turística) is a reality every property owner operating a tourist rental in Portugal must take into account. Imposed by certain municipalities, it varies by city and must be collected and transferred by the operator — whether a direct owner or a management company. Here’s a complete overview for 2025.
What is the Tourist Tax in Portugal ?
The tourist tax is a local contribution applied by some Portuguese municipalities on overnight stays to help fund infrastructure, public services, and tourism promotion. It is charged per person, per night, for a limited number of nights.
It applies to all types of tourist accommodation, including Alojamento Local (AL) properties. The amount must be collected directly from the guest — unless the booking platform (e.g., Airbnb, Booking.com) collects it automatically.
2025 City-by-City Overview
City | Rate / Night | Minimum Age | Max Nights | Application Period |
|---|---|---|---|---|
Lisbon | €4 | ≥ 13 years | 7 nights | Year-round |
Porto | €3 | ≥ 13 years | 7 nights | Year-round |
Sintra | €2 | ≥ 13 years | 3 nights | Year-round |
Braga | €1.50 | ≥ 16 years | 4 nights | March–October |
Faro | €1–€2 | ≥ 16 years | 7 nights | Year-round (varies) |
Note: These figures may change, as each municipality can adjust rates, duration, or application periods.
Who Must Collect and Pay the Tax ?
The property owner or rental operator (e.g., AL manager) is responsible for collecting the tourist tax. Obligations include :
Informing the guest of the amount at booking.
Collecting the tax upon arrival or at payment.
Keeping proof (receipt, invoice, bank record).
Transferring the tax to the municipality according to the required schedule.
Some platforms, like Airbnb, automatically collect and remit the tax in partner cities (Lisbon, Porto, etc.). Owners should check their host dashboard to confirm.
Exemptions
Certain municipalities grant exemptions, usually for :
Children under 13 or 16 years old
Stays for medical reasons
People with reduced mobility
Emergency or temporary relocation cases
Supporting documents may be required. Always consult your municipal tourism department for specifics.
How to Declare and Pay the Tax
Each city has its own portal or declaration form. Typically, the process involves:
Registration with the municipal tourism or finance department.
Periodic reporting (monthly or quarterly) of recorded overnight stays.
Payment via bank transfer or the city’s online portal.
Non-compliance may result in fines and, in severe cases, suspension of your AL license.
Example
An AL property in Lisbon hosts a couple and a 14-year-old child for 5 nights. The tax is:
3 guests × €4 × 5 nights = €60.
If booked via Airbnb, the platform will collect it automatically. Otherwise, the owner must collect it at check-in and remit it via the municipal portal.
Airnest REIM’s Service
As a professional property manager, Airnest REIM handles all tourist tax obligations for owners:
Automated calculation and collection according to city rules
Integration with partner booking platforms
Regular declarations to municipal authorities
Payment processing and proof archiving
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