According to a count carried out by Lusa news agency (considering the charges in force this month), of the 278 municipalities on the mainland, 24 already apply the tourist tax, and several will start applying it this year – such as Loulé (November), Setúbal and Caminha (September) – and others plan to start next year.

In the Autonomous Region of Madeira, two of the 11 municipalities currently charge a tax, amounting to two euros per night, for a maximum of seven nights (14 euros). In the municipality of Santa Cruz, the measure came into force in 2016, initially at one euro per night, and in the municipality of Santana, it has been in force since June of this year.

In the remaining municipalities of Madeira, with the exception of Porto Moniz, which is still considering whether to charge it, the tourist tax will start to be applied between September and October and, in other cases, it is scheduled for January 2025.

Funchal, the main municipality in the region, will have the measure in force on October 1st.

In the Azores, none of the 19 municipalities currently apply any tax, but the municipalities of the largest island, São Miguel, unanimously decided to go ahead with the tax from January 1st, 2025, and some have already approved their regulations.

In the case of Ponta Delgada, the local authority “is developing the administrative procedure to submit the regulations for the tourist tax in the municipality, which will be identical to all municipalities on the island of São Miguel, to the next Municipal Assembly”, according to a source from the presidency’s office.

Some municipalities in the Azores had planned to introduce the tourist tax in June, but have backtracked on their position, seeking clarification, due to the controversy generated by the approval in the Regional Legislative Assembly of a law that provides for a regional tourist tax.


Own rules

In the country, each municipality sets its own tax and defines the rules for its application, but there are criteria common to all, such as exemption from payment for children (they start paying from the age of 12 in some cases, later in others) and people with a disability equal to or greater than 60%, in addition to citizens who are staying for medical treatment.

There are also municipalities that exempt the tourist tax, at least for one night, for those who are on a religious pilgrimage to Fátima or Santiago de Compostela, as is the case of Porto (and, from September, Caminha).

The municipality of Viana do Castelo also exempts, in addition to all other exceptions, those who, for reasons of conflict and displaced from their countries of origin, temporarily reside in Portugal.

The maximum tax charged until this month in Portugal is 2.5 euros per night, which is the case in Vila Nova de Gaia, where the contribution is called the City Tax, and a tax of 1.25 euros is also charged for overnight stays motivated by professional, academic, social, sporting, cultural or other activities not predominantly tourist-related.

Lisbon, which initially charged one euro per night (2016), increased the amount to two euros in January 2019 and will remain with a fixed rate of four euros in September of this year. It will then be the municipality with the highest contribution per overnight stay.

The minimum amount that can be paid in taxes at hotels or local accommodation, including campsites, caravan parks and motorhome service areas, is 50 cents.

The contribution also varies according to the number of nights to be paid, and can range from three to seven, with the exception of Vila do Conde, where it goes up to 14 nights.


Algarve

In the Algarve, only six of the 16 municipalities currently charge an overnight stay tax. Loulé will start charging two euros in November.

In the municipalities of Albufeira, Lagoa, Portimão, Olhão and Vila Real de Santo António, guests pay two euros in the high season (from April to October) and one euro in the low season (from November to March).

Faro already charges 1.5 euros per overnight stay throughout the year, while the first municipality in the Algarve to implement a tourist tax, Vila Real de Santo António, charges one euro, except in campsites, caravan parks and motorhome service areas, where the tax is 50 cents.


Alentejo

The Alentejo region - which in June this year, according to data from the National Statistics Institute (INE), accounted for around 347 thousand overnight stays in tourist accommodation with 10 or more beds - does not have any municipality that charges or has already approved the tourist tax.

The list of collectors in the country also includes, up until this month, Amarante, Póvoa de Varzim, Maia, Braga, Figueira da Foz, Coimbra, Peniche, Óbidos, Loures, Oeiras, Cascais, Mafra and Sintra.

The municipality of Terras de Bouro, of which the town of Gêres is part, is currently preparing the regulation for the Municipal Tax. al Turística, to implement it in the near future.

Matosinhos and Baião are among the territories where visitors will start paying taxes in 2025.