Tourist tax in Lisbon: rate, exemptions and monthly declaration
Lisbon charges the highest municipal tourist tax in Portugal — €4 per guest per night, capped at 7 consecutive nights per stay. If you run an Alojamento Local anywhere in the concelho de Lisboa you collect it from the guest, declare it monthly to the Câmara Municipal de Lisboa and pay it over. This page explains the rules and shows how Chave AL produces the monthly numbers for you.
What Lisbon's tourist tax is
The Taxa Municipal Turística de Dormida is a per-guest, per-night charge levied by the Câmara Municipal de Lisboa on overnight stays in registered accommodation inside the municipality — hotels, hostels and Alojamento Local alike.
It funds municipal tourism infrastructure and is set entirely by the câmara, which is why the rate has moved twice: €1 at launch, €2 for most of the last decade and €4 since September 2024.
It is separate from IVA, from IRS on your AL income and from IMI. It never belongs to the host: you are an unpaid collection agent for the council.
Who pays and who is exempt
- Every guest aged 13 or over staying overnight in registered accommodation in the concelho de Lisboa.
- Guests aged 12 or under are exempt.
- Guests whose stay is for documented medical treatment (and one accompanying person) are exempt under the municipal regulation.
- Only the first 7 consecutive nights of any stay are charged.
- Residency elsewhere in Portugal is not an exemption — a Porto resident staying in Lisbon still pays.
When the Lisbon declaration is due
Declarations are monthly and filed with the Câmara Municipal de Lisboa after the month of the stay.
The declaration reports nights sold, taxable nights, exempt nights and the amount collected, per registered establishment (per RNAL).
Stays that cross a month boundary are declared by nights actually slept in each month.
Months with no bookings still need a null declaration once the property is registered with the câmara.
What the filing needs
- RNAL number and address of the AL unit.
- Total overnight stays (dormidas) in the month.
- Taxable nights and total collected at €4/night.
- Exempt nights with the reason (under-13, medical, beyond the 7-night cap).
- Operator NIF and the person responsible for the declaration.
Common Lisbon mistakes
- Charging beyond night 7 — The cap is 7 consecutive nights per stay. A 14-night stay pays €28 per adult, not €56.
- Applying the cap per month — The cap belongs to the stay. A stay starting 28 June does not get a fresh 7 nights on 1 July.
- Charging children — Under-13s are exempt. Collect ages on the check-in form so the exemption is evidenced.
- Booking the tax as income — Strip it out of AL turnover and out of the revenue you report to INE — it is money held for the câmara.
- Assuming the OTA handled it — Check the payout breakdown. Where the platform did not collect it, you still owe it; where it did, do not charge the guest again on arrival.
- Skipping null months — Once registered, a month with no stays still needs a zero declaration.
How Chave AL helps with Lisbon
- Applies €4 per night with the 7-night cap per stay, automatically.
- Excludes under-13s using the ages guests enter on the registration form.
- Splits cross-month stays so each monthly declaration reconciles with SIBA and INE.
- Produces a monthly PDF per property with taxable nights, exempt nights and totals.
- Reminds you before the filing window closes.
Frequently asked questions
- How much is the tourist tax in Lisbon?
- €4 per guest per night since September 2024, capped at 7 consecutive nights per stay. Guests aged 12 or under are exempt.
- Does Airbnb or Booking.com collect Lisbon's tourist tax for me?
- Not reliably. Some platforms collect it for some listing types and remit it directly; for most AL hosts the operator remains responsible for declaring and paying. Check your platform payout breakdown before assuming it has been collected — and never charge the guest twice.
- When is the Lisbon declaration due?
- Monthly, through the Câmara Municipal de Lisboa's online system, following the month of the stay. Zero months still need a null return once you are registered.
- Is the tourist tax subject to VAT?
- The municipal tourist tax is a charge collected on behalf of the council, not consideration for your accommodation service, so it is excluded from your taxable turnover. Confirm the treatment on your invoices with your contabilista.
- Do children pay Lisbon tourist tax?
- No. Guests aged 12 or under are exempt. A family of two adults and two children staying five nights pays 2 × 5 × €4 = €40.
- What happens if I do not declare it?
- The câmara can assess the unpaid tax and apply a fine under its own regulamento, and the missing declarations show up whenever the property is inspected. Keep monthly records per property.
Related
Chave AL — SIBA, tourist tax and INE compliance for Alojamento Local. Pricing · Guides · Glossary