Tourist tax in Santa Cruz (Madeira): rate, exemptions and the 2.5% host commission
Santa Cruz is one of the two busiest AL municipalities in Madeira — Aeroporto, Caniço, Garajau, Camacha and Gaula all sit inside it. The câmara charges a tourist tax of €2 per guest per night, capped at 7 nights, and pays hosts a 2.5% commission on the tax collected against a proper invoice. This page explains the Santa Cruz rules end-to-end, and how Chave AL handles both the monthly declaration and the commission invoice.
What Santa Cruz's tourist tax is
Santa Cruz's tourist tax is a per-guest, per-night charge collected by the Câmara Municipal de Santa Cruz on overnight stays in registered accommodation inside the concelho — a zone that includes Caniço, Garajau, Camacha, Gaula and the area around Madeira Airport.
The rate is €2 per guest per night, capped at 7 consecutive nights per stay, following the same architecture as Funchal's tax.
What makes Santa Cruz distinctive is the 2.5% commission the câmara pays back to the host on the tax collected — one of very few Portuguese councils to do this. Albufeira in the Algarve operates the same arrangement.
Who pays and who is exempt
- All overnight guests aged 13 or older in ALs, hotels and other registered accommodation inside the municipality of Santa Cruz.
- Guests aged 12 or under are exempt.
- Residents of the municipality of Santa Cruz are exempt on production of proof of address — a Funchal or Machico resident staying in Caniço still pays.
- Guests in medical treatment or on official documented business, per the municipal regulation, are exempt.
- OTAs do not collect this tax on your behalf. The AL operator remains responsible for the declaration and payment.
When Santa Cruz's declaration is due
Declarations are monthly, filed on the câmara's portal, usually by the end of the month following the stay.
The tax owed is issued as a Documento Único de Cobrança after the declaration; the 2.5% commission is settled once your invoice to the câmara is accepted.
Cross-month stays are split by the nights actually slept in each month — 28 June to 5 July becomes 2 nights in June and 5 nights in July.
Zero months still require a null return once your property is registered on the portal.
What the Santa Cruz filing needs
- RNAL number of the AL and property address inside the concelho.
- Taxable nights, exempt nights and exemption reason (under-13, Santa Cruz resident, medical, other).
- Total tax collected (taxable nights × €2) and total exempt amount.
- A host invoice for the 2.5% commission, made out to the Câmara Municipal de Santa Cruz, uploaded with the declaration.
- Operator NIF and contact person responsible for the filing.
Common Santa Cruz mistakes
- Not issuing the 2.5% commission invoice — The commission is only paid against a proper invoice to the câmara. No invoice, no commission — Chave AL generates it automatically with each monthly declaration.
- Applying the Funchal exemption list to Santa Cruz — Only residents of the concelho de Santa Cruz are exempt here. Chave AL checks the guest's declared address at check-in.
- Ignoring the 7-night cap — Stays over 7 nights still pay €0 from night 8. Chave AL applies the cap per stay, not per calendar month.
- Assuming suspended new licenses cancel the tax — Santa Cruz has suspended new AL licenses since 2024, but existing ALs continue to operate and must keep declaring the tourist tax normally.
- Cross-month stays declared in one bucket — Split by night: 28 June to 5 July is 2 June nights + 5 July nights. Otherwise the portal rejects the reconciliation.
- Treating the tax as AL turnover — The €2/night is collected on behalf of the câmara. Strip it from INE IPHH revenue and from your accounting income; the commission is what counts as your income.
How Chave AL handles Santa Cruz
- Applies €2/night with the 7-night cap and excludes Santa Cruz residents and under-13s automatically.
- Splits cross-month stays so Santa Cruz, SIBA and INE all reconcile.
- Generates the 2.5% commission invoice to the Câmara Municipal de Santa Cruz in the format the câmara accepts, ready to upload with the declaration.
- Produces a monthly PDF with totals, anonymised guest list, exemption breakdown and the amount owed net of your commission.
- Reminders keep the monthly filing on time so no commission is left on the table.
Frequently asked questions
- What is the tourist tax rate in Santa Cruz?
- €2 per guest per night, capped at 7 nights per stay. Guests aged 12 or under and residents of the municipality of Santa Cruz are exempt.
- Does Santa Cruz really pay hosts a commission?
- Yes — the câmara pays 2.5% commission on the tourist tax collected, provided you submit a proper invoice made out to the Câmara Municipal de Santa Cruz alongside the monthly declaration. Chave AL generates the invoice automatically.
- When is the Santa Cruz declaration due?
- Monthly, on the câmara's portal, generally by the end of the month following the stay. Chave AL prepares the PDF and the commission invoice for each period ready to upload.
- Do all of Santa Cruz — Caniço, Garajau, Camacha — pay the same tax?
- Yes. The tax is set at municipality level, so every AL inside the concelho of Santa Cruz applies the same €2/night, 7-night cap, whether it is in Caniço, Garajau, Camacha or Gaula.
- Are Madeira residents automatically exempt?
- No — only residents of the municipality of Santa Cruz. A Funchal or Machico resident staying in Caniço still pays the tax. Chave AL validates the guest's declared address at check-in.
- What if the AL license for Santa Cruz is suspended?
- Since 2024, new AL licenses in Santa Cruz have been suspended. Existing licenses continue to operate and must still declare the tourist tax normally — the suspension only affects new applications.
Related
Chave AL — SIBA, tourist tax and INE compliance for Alojamento Local. Pricing · Guides · Glossary