Lisbon tourist tax for AL hosts — rate, exemptions and monthly filing (2026)

How Lisbon's municipal tourist tax works for Alojamento Local — the per-night rate, the seven-night cap, who is exempt, how OTAs collect it, and how to file and pay each month.

Lisbon runs the largest municipal tourist tax in Portugal, and it is one of the strictest about monthly filing. If you operate an AL inside the Lisbon municipality, this is the workflow.

The rate

Lisbon charges a per-guest, per-night municipal tourist tax on overnight stays, capped at seven consecutive nights per guest per stay. The council has raised the rate more than once in recent years, so always confirm the current amount on the municipal portal before your first declaration of the year — the mechanics below do not change when the number does.

The tax applies to the night of arrival onward; the departure day is not charged.

Who is exempt

Typical exemptions, subject to the current municipal regulation:

children below the age threshold set by the regulation;
guests staying for documented medical treatment, and one accompanying person;
stays beyond the seven-night cap (nights 8 onwards are simply not charged).

Exemptions must be evidenced. Age comes from the guest's identity document, which you already capture at check-in.

OTA collection

Booking.com and Airbnb both collect Lisbon's tax from guests on most bookings and pass it to the host in the payout. That does not discharge your obligation — you still declare and pay the municipality. Charging the guest again at check-in is the classic double-charge complaint. See who collects tourist tax.

Filing and paying

1. Aggregate the taxable nights that fall within the calendar month. A stay from 29 January to 3 February splits across two declarations.

2. Submit the monthly declaration through the municipality's tourist tax platform, per AL registration number.

3. Pay by the deadline stated on the reference issued; late payment triggers interest and can escalate to a contraordenação.

4. Archive the submission receipt with the month's guest list.

The three mistakes Lisbon hosts make

1. Declaring by check-out month instead of splitting nights across months.

2. Applying the seven-night cap per month rather than per stay.

3. Excluding OTA-collected bookings from the declaration because "Booking already took it".

How Chave AL handles Lisbon

Set the property's municipality to Lisboa and the monthly declaration screen produces the exact figures: taxable nights in month, exempt nights by reason, total due, and a per-booking breakdown you can hand to your accountant. Cross-month stays are split automatically.