Flash News NA 24/09/2024
PORTUGAL_MUNICIPAL TOURIST TAX
The municipal tourist tax is an extra fee applied per night and per person, in addition to the room price, for guests staying in tourist accommodations such as hotels, guesthouses, resorts, local lodgings, and rural tourism accommodations. The goal is to raise funds for each municipality to invest in public infrastructure that supports tourism.
The amount of this municipal tax is set by each municipality, and currently, in Portugal, there are two types of municipal tourist tax:
• Overnight Tourist Tax (TD) (charged per guest and per night)
• Maritime Arrival Tourist Tax (TCVM) (charged per passenger disembarking from a cruise ship on a stopover).
However, there are some exemptions, including:
a) Guests under the age of 13;
b) Guests whose stay is for medical services, for the necessary days of treatment, and this exemption also extends to one person accompanying the patient;
c) Guests whose stay is offered by a tourist enterprise or local lodging establishment.
The tax can be paid at check-in or check-out, according to the rules of each accommodation, or even at the time of booking.
The Municipal Tourist Tax is not subject to VAT, according to Article 2(2) of the VAT Code, and can be invoiced separately or itemized on the accommodation service invoice.
Entities operating tourist units in the case of TD and entities operating cruise terminals in the case of TCVM are responsible for collecting, settlement and delivery of the Municipal Tourist Tax. All accommodations must be registered on the tourist tax platform where the entire process is managed.
At Nominaurea you will find a team available to support your company in all essential matters for its sustainable development always ensuring compliance with all required standards.
| MUNICIPALITY | TAX |
|---|---|
| Amarante | €2.00 (April to September) / €1.00 (October to March) - up to the first 3 nights (guests ≥16 years) |
| Braga | €1.50 - up to 4 consecutive nights (guests ≥16 years) |
| Caminha | €1.50 (May to September) / €1.00 (October to April) - up to 7 consecutive nights (guests ≥16 years) |
| Maia | €2.00 - up to 5 consecutive nights (guests ≥14 years) |
| Porto | €2.00 - up to 7 consecutive nights (guests ≥13 years) |
| Póvoa de Varzim | €1.50 - up to 7 consecutive nights (guests ≥13 years) |
| Viana do Castelo | €1.50 (high season) / €1.00 (low season) - up to 5 consecutive nights (guests ≥16 years) |
| Vila Nova de Gaia | €2.50 - up to 7 consecutive nights (guests ≥16 years) €1.25 per night (applicable to caravanning and camping all year) |
| Cascais | €1.00 - up to 7 consecutive nights (guests ≥14 years) |
| Coimbra | €1.00 - up to 3 consecutive nights (guests ≥16 years) |
| Figueira da Foz | €2.00 (April to September) / €1.50 (October to March) - up to the first 7 nights (guests ≥16 years) |
| Lisboa | OT _ €4.00 - up to 7 consecutive nights (guests ≥13 years) MAT _ €4.00 (applicable to all passengers ≥13 years) |
| Mafra | €2.00 (May to October) / €1.00 (November to April) - up to the first 7 nights (guests ≥13 years) |
| Óbidos | €1.00 - up to 5 consecutive nights (guests ≥13 years) |
| Oeiras | €1.00 - up to 7 consecutive nights (guests ≥13 years) |
| Peniche | €1.00 - up to 5 consecutive nights (guests ≥13 years) |
| Sintra | €2.00 - up to 3 consecutive nights (guests ≥13 years) |
| Albufeira | €2.00 - up to 7 consecutive nights (guests ≥13 years) |
| Faro | €2.00 (March to October) / €1.00 (November to February) - up to the first 7 nights (guests ≥13 years) |
| Lagoa | €2.00 (April to October) / €1.00 (November to February) - up to the first 7 nights (guests ≥13 years) |
| Loulé | €2.00 (high season) / €1.00 (low season) - up to 5 consecutive nights (guests ≥16 years) |
| Olhão | €1.50 (April to October) / €1.00 (November to March) - up to the first 5 nights (guests ≥16 years) |
| Portimão | €2.00 (April to October) / €1.00 (November to March) - up to the first 7 nights (guests ≥13 years) |
| Setúbal | €2.00 - up to 5 consecutive nights (guests ≥18 years) |
| Vila Real de Santo António | €1.00 - up to 7 consecutive nights (guests ≥10 years, 50% discount for ages 11-13) €0.50 per night (applicable to caravanning and camping all year) |
| Calheta _ MADEIRA | €2.00 - up to 7 consecutive nights (guests ≥13 years) |
| Funchal _ MADEIRA | OT _ €2.00 - up to 7 consecutive nights (guests ≥13 years) MAT _ €4.00 (applicable to all passengers ≥13 years) - from 01.2025 |
| Porto Santo _ MADEIRA | €2.00 - up to 7 consecutive nights (guests ≥12 years) |
| Santa Cruz _ MADEIRA | €2.00 - up to 7 consecutive nights (guests ≥13 years) |
| Santana _ MADEIRA | €2.00 - up to 5 consecutive nights (guests ≥13 years) |
| Vila Franca do Campo _ AÇORES | €2.00 - up to 3 consecutive nights (guests ≥13 years) |
| Lagoa _ AÇORES | €2.00 - up to 3 consecutive nights (guests ≥13 years) €1.00 per night (applicable to caravanning and camping all year) |
*data updated to 27/08/2024
