Porto tourist tax for AL hosts — rate, cap and monthly declaration (2026)

Porto's municipal tourist tax explained for Alojamento Local operators — per-night rate, night cap, exemptions, how the city's portal works, and the cross-month split most hosts get wrong.

Porto's municipal tourist tax works on the same skeleton as Lisbon's — per guest, per night, capped per stay — but the rate, the portal and the deadlines are its own. Here is what an AL operator in the Porto municipality needs.

Rate and cap

The tax is charged per guest per overnight stay, up to a maximum number of consecutive nights per stay set by the municipal regulation (seven in the standard model). Porto increased its rate in recent years; confirm the amount currently published by Câmara Municipal do Porto before filing.

Only nights actually slept in the Porto municipality count. Neighbouring Vila Nova de Gaia and Matosinhos are separate municipalities with their own rules — a common trip-up for hosts with property on both banks of the Douro.

Exemptions

Children under the age threshold in the regulation.
Documented medical-treatment stays, plus one companion.
Nights beyond the cap.

Keep the evidence with the booking. An exemption you cannot document is an exemption you will lose in an audit.

Monthly declaration

1. Compute taxable nights inside the calendar month, splitting stays that cross the month boundary.

2. Declare per AL registration number on the municipal platform.

3. Pay against the reference issued and store the receipt.

Deadlines in Porto are monthly; late declarations attract penalties independent of the amount owed.

Reconciling with OTAs

Both Booking.com and Airbnb collect the Porto tax on most reservations and remit it to you, not to the council. You remain the taxpayer of record. Track, per booking, whether the tax arrived in your payout or has to be collected at check-in — otherwise the year-end reconciliation with your accountant is guesswork.

How Chave AL handles Porto

Chave AL applies the Porto rate and cap per booking, splits cross-month stays, flags exempt guests from the check-in data, and produces a monthly PDF plus a per-booking CSV. You can mark each booking as OTA-collected or collected on site, so the amount owed to the council and the amount actually in your bank never get conflated.