Tourist tax in Funchal: rate, exemptions and monthly deadline (2026)
The Câmara Municipal do Funchal charges a tourist tax of €2 per guest per night, capped at 7 consecutive nights per stay. Children up to 12 years and residents of the Funchal municipality are exempt. Declarations are monthly, run on the câmara's own portal, and non-filing triggers fines under the local regulation. This page explains the rules end-to-end and, at the end, how Chave AL automates the calculation and the monthly PDF.
What Funchal's tourist tax is
Funchal's tourist tax (taxa municipal turística) is a per-guest, per-night charge levied by the Câmara Municipal do Funchal on overnight stays inside the concelho. It applies to Alojamento Local, hotels, guesthouses and rural tourism registered on the RNAL.
The rate is €2 per guest per night, capped at 7 consecutive nights per stay — so a 10-night stay for one adult pays 7 × €2 = €14, not €20.
It is a municipal tax, separate from VAT, from SIBA and from INE statistics. It is not part of the AL's revenue; the host collects it on behalf of the câmara.
Who pays and who is exempt
- All overnight guests aged 13 or older in ALs, hotels and other registered accommodation inside the municipality of Funchal.
- Guests aged 12 or under are exempt everywhere in Funchal — proof of age is the ID or passport already collected for SIBA.
- Residents of the municipality of Funchal are exempt on production of proof of address; being a Madeira resident is not enough.
- Guests staying for medical treatment at a Funchal hospital (with documentation) are exempt under the municipal regulation.
When Funchal's declaration is due
Declarations are monthly, submitted on the câmara's own portal. The deadline is generally the end of the month following the stay.
Payment is issued via a Documento Único de Cobrança (DUC) once the declaration is accepted.
A stay that crosses two months is split: nights are declared in the month they were slept. A booking from 28 June to 5 July generates a 3-night June entry and a 4-night July entry.
Once a property is registered on the portal, months with zero taxable nights still require a null return.
What the Funchal portal asks for
- RNAL number of the AL and property address.
- Total taxable nights in the month (per property).
- Total exempt nights, broken out by reason (under-13, Funchal resident, medical, other).
- Total tax due (taxable nights × €2) and total collected.
- Contact person and NIF of the operator responsible for the declaration.
Common Funchal ecotaxa mistakes
- Charging more than 7 nights — The €2/night is capped at 7 consecutive nights per stay, not per calendar month. Longer stays keep paying €0 from night 8 onwards.
- Exempting Madeira residents automatically — Only residents of the concelho de Funchal are exempt. A Câmara de Lobos or Santa Cruz resident staying in Funchal still pays.
- Not splitting cross-month stays — Funchal wants nights in the month they occurred. A 28 June–5 July booking must appear on both declarations with the correct night counts.
- Treating tourist tax as revenue — The €2/night is collected for the câmara. Exclude it from INE IPHH turnover and from your accounting income.
- Skipping zero months — Once you are onboarded on the Funchal portal, silence is treated as non-compliance. File the null return.
How Chave AL handles the Funchal tax
- Applies the €2/night with the 7-night cap per stay automatically — even across long-stay bookings.
- Recognises Funchal residents from the guest form and removes them from the taxable count.
- Splits cross-month stays so June and July declarations always reconcile with SIBA and INE.
- Generates a monthly PDF with totals, anonymised guest list and exemption breakdown, ready to upload to the Câmara Municipal do Funchal portal.
- Sends deadline reminders so the monthly filing never slips.
Frequently asked questions
- What is the tourist tax rate in Funchal?
- €2 per guest per night, capped at 7 nights per stay. Children up to 12 years and residents of the municipality of Funchal are exempt.
- When must it be declared?
- Monthly, on the Funchal City Council portal, usually by the end of the month following the stay. Missing the deadline triggers a fine.
- How does it work when a stay crosses two months?
- Nights are allocated to the month in which they were slept. Chave AL splits them automatically so each declaration has the correct numbers.
- Are Madeira residents exempt?
- Only residents of the municipality of Funchal — being a Madeira resident is not enough. Chave AL validates the guest's address at check-in.
Related
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