If you let out furnished accommodation directly to holidaymakers on a short-term basis you are engaged in tourist-related services and are required by law to register your Local Lodging activity. While this type of activity has more checks and balances than conventional renting, it also receives special tax treatment under the simplified regime. You are only taxable on 15% of your gross invoiced income, with the other 85% being automatically excluded to cover business overheads. Normally, final tax rates fall below 4%.
Like any business, there are always obligations and overheads to get the ball rolling. Your success will depend not just on how many weeks per year you are able to rent to tourists but also on a correct and legal set-up, from the license to the fire extinguisher.
The mission of the National Association of Local Lodging Establishments is to provide information and support to its members, and enhance security and compliance in local lodging operations.We provide our members with accurate, up-to-date information and keep them current with ever-changing legislation. NALLE also aims to be an integrative, representative voice to work with policymakers, government officials and tourist interest groups to defend the industry and find solutions that respond to all concerns.

For more information, please contact Nalle - National Association of Local Lodging Establishments: Rua António Maria Cardoso, 15 1200-273 Lisboa.Tel. +351 96 2851551,email: ursula.hahn@nalle.pt