What is the tourist tax in Lisbon?

In Lisbon the municipal tourist tax is €4 per guest per night, also applicable to short-term rentals, in force since 1 September 2024.

Do children pay the tourist tax in Lisbon?

No. Guests under 13 are exempt.

How many nights are charged in Lisbon?

The tax is due for up to 7 nights per guest per stay — a maximum of €28 per guest.

Can I register a new short-term rental in Lisbon?

It depends on the location. Lisbon has containment areas where new AL registrations are generally not authorised; outside those areas the national prior-communication regime applies. Always confirm the current status of the zone.

Lisbon Metropolitan Area

Short-term rental in Lisboa

Lisbon is one of Portugal's most regulated short-term-rental markets. This page brings together, in one place, the municipal tourist tax in force, the local Alojamento Local (AL) rules, and the registration steps — reviewed against the município's official sources.

Municipal tourist tax

Rate: €4 per guest / night · Year-round
Max nights: 7 nights
Children exemption: under 13
In force since: 1 September 2024

€4 per guest per night, up to a maximum of 7 nights per stay (€28 per guest). Guests under 13 are exempt. Further exemptions apply to stays for medical treatment (plus one companion), housing arranged by a public body, and incoming students/research fellows at the start of the academic year (up to 60 days), with supporting documents.

The tax is collected from the guest by the operator and remitted to the município through Lisbon's municipal tourist-tax platform.

Local short-term-rental rules

Lisbon operates a containment-area regime under its Municipal AL Regulation. The version in force at this review is Aviso n.º 29926-A/2025/2, effective 6 December 2025.
There is absolute containment where the ratio of AL to permanent housing reaches 10%, and relative containment between 5% and 10%, measured at concelho, freguesia and bairro scales.
In containment areas, new AL registrations are generally not authorised, save for narrow exceptions (e.g. urban-rehabilitation operations or properties with no residential lease in the previous 5 years).

How to register a short-term rental

Gather the property's use title, the responsibility statement (termo de responsabilidade), the land registry (caderneta predial) and the tax authority activity declaration (CAE 55201 or 55204).
Take out the mandatory civil-liability insurance (minimum €75,000 per claim).
Submit the prior communication on the Balcão Único Eletrónico (eportugal.gov.pt), addressed to the president of the competent municipal council.
Receive the registration number (RNAL/RNT), assigned automatically — it is the only valid opening title and must appear in all advertising and on booking platforms.
Wait out the council's opposition window: 60 days, or 90 days in containment areas. With no opposition, the registration is confirmed.

Since Decreto-Lei n.º 76/2024 (in force 1 November 2024), AL registrations no longer expire and are again transmissible. The Extraordinary Contribution on Local Accommodation (CEAL) has been revoked.

Frequently asked questions

What is the tourist tax in Lisbon?: In Lisbon the municipal tourist tax is €4 per guest per night, also applicable to short-term rentals, in force since 1 September 2024.
Do children pay the tourist tax in Lisbon?: No. Guests under 13 are exempt.
How many nights are charged in Lisbon?: The tax is due for up to 7 nights per guest per stay — a maximum of €28 per guest.
Can I register a new short-term rental in Lisbon?: It depends on the location. Lisbon has containment areas where new AL registrations are generally not authorised; outside those areas the national prior-communication regime applies. Always confirm the current status of the zone.

Official sources

Reviewed on 25 June 2026.

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