Tourist tax by Madeira municipality — a 2026 comparison

Side-by-side comparison of tourist tax rules across all 11 Madeira and Porto Santo municipalities — rates, night caps, exemptions, portals, and the 2.5% host commission.

If you manage AL units across more than one Madeira municipality, you already know the pain: there is no single system. Each câmara sets its own rate, its own exemptions, its own portal, and its own submission window. This is the practical 2026 comparison table hosts and accountants actually need.

The comparison table

All municipalities also exempt residents of that municipality (not just Madeira-wide residency — the fiscal address has to be inside the collecting câmara).

The three real differences that trip people up

1. The 2.5% Santa Cruz commission

Santa Cruz is the only Madeira municipality that pays hosts a 2.5% collection commission — but only if you issue an invoice for the commission amount, addressed to the câmara, with 22% VAT. Most hosts miss this because the portal makes it look optional. Over a summer season this is real money. Full breakdown in our Madeira tourist tax deep-dive.

2. The 7-night cap is per stay, not per month

A guest staying 14 nights only pays for 7. A guest staying 28 June – 5 July still pays for 7 nights total — split across two monthly declarations (3 nights June, 4 nights July). If you've been declaring cross-month stays as a single lump under the check-out month, you're mis-reporting to two câmaras at once.

3. Portals are not interchangeable

Funchal, Santa Cruz, Machico, and Porto Santo all use Sigma wsCidadão, but each has its own login — you can't submit Machico stays through the Funchal account. The smaller municipalities (Calheta, Ponta do Sol, São Vicente, Santana, Ribeira Brava, Câmara de Lobos) still accept email declarations, often as a signed PDF plus payment reference.

Submission deadlines

All Madeira municipalities require monthly declarations, typically due by the 20th of the following month. Late submissions generate coimas starting at €150 for the first month and escalating for repeat offenders.

What Chave AL does automatically

Applies the correct rate and cap per municipality
Excludes children ≤12 and residents of that municipality
Splits cross-month stays across two declarations
Generates the Santa Cruz commission invoice in the correct format
Produces a per-câmara monthly PDF ready to upload