Is Airbnb Legal in Portugal? 2026 Rules, Permits & Taxes

Registration required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

€1,500

Next rule change

Dec 31, 2026

The rules in brief

Who needs it

Anyone who offers a house, apartment or rooms to tourists for pay, including for stays under 30 days arranged through platforms; the law presumes AL whenever a furnished home is advertised as tourist accommodation.^1,9,11,16

Issued by

The local council (câmara municipal) through the online counter on gov.pt; Turismo de Portugal keeps the national register

Valid for

No expiry date. The five-year term brought in by the 2023 housing law was repealed from 1 November 2024; the registration stays valid while the civil liability insurance is in force and proof is on file.

Processing

The council can object within 60 days of filing, or 90 days in containment areas; the number is issued when the period ends with no objection.

On listings

The number must appear on every listing

Platform checks

Platforms must require and show the RNAL number on every listing, and Turismo de Portugal notifies them when a council cancels a registration.

Fees

Who qualifies

• A valid use authorisation or other valid title for the building
• Owner, or tenant with a lease and the landlord's written authorisation for tourist accommodation
• Start-of-activity declaration with the Tax Authority under CAE 55201 or 55204
• Not in a containment area that bars the filing, or an exception applies
• Rooms category only in the host's own tax-resident home, up to three rooms
• Mandatory civil liability insurance of at least €75,000 per claim

How to apply

1. 1 Open a business activity with the Tax Authority under CAE 55201 or 55204 and take out the civil liability insurance.
2. 2 Check the council's AL regulation and whether the property is in a containment area.
3. 3 File the prior notice with a deadline (comunicação prévia com prazo) on the gov.pt online counter, or at the council's desk, with the use authorisation, title and tax declaration.
4. 4 Wait for the council's objection period: 60 days, or 90 in containment areas; the council may inspect.
5. 5 Receive the registration number, show it in every advertisement and file the insurance proof on gov.pt.
6. 6 Register on the municipal tourist tax platform if the council charges the tax.

Permit rules

Registration is compulsory

Every home offered to tourists for short stays must be registered as Alojamento Local before it is advertised or let. The filing is made online to the local council and produces a registration number (RNAL).¹

Council can object for 60 or 90 days

After filing, the council has 60 days (90 days in a containment area) to object, for example for a breach of municipal restrictions, a missing use authorisation or incorrectly filed documents; an objection blocks the registration number.¹ In force since November 1, 2024

A valid use authorisation is required

The filing must state the building's use authorisation or other valid title; municipal regulations define which uses are valid for AL.¹

Show the registration number in every advertisement

Advertising, commercial documents and merchandising must show the establishment's name or logo and its registration number.¹

Platforms must require and show the RNAL number

Online platforms that offer or sell accommodation must require the RNAL number and display it; when a council cancels a registration, Turismo de Portugal tells the platforms.^1,9

Houses and apartments need not be the host's home

A whole house (moradia) or apartment can be registered whether or not the owner lives there; only the rooms category has to be in the host's own home.¹

Rooms: up to three, in the host's own home

The rooms (quartos) category covers rooms let in the host's residence, which must be their tax domicile, with a maximum of three rooms.¹

Tenants need the landlord's written consent

A tenant registers by filing the lease or another title; where the lease does not already allow tourist accommodation, the landlord's authorisation must be attached.¹

Councils can create containment areas

Each council may adopt an AL regulation that defines containment areas and sustainable-growth areas by parish, caps new registrations there, and must reassess them at least every three years.¹ In force since November 1, 2024

Homes let for housing in the past two years can be excluded

In containment areas a council can refuse new registrations for buildings or units let for housing in the previous two years, and can set limits, conditions and transfer limits for new registrations.¹ In force since November 1, 2024

Councils can suspend new registrations

While a regulation is being drafted, a municipal assembly can suspend new registrations in defined areas for up to a year; a 2026 decree-law allows one extension or fresh suspension, ending no later than 31 December 2026.^1,7

A condominium can bar future registrations

A condominium can amend its rules to prohibit AL by a vote of two-thirds of the building's permillage; it applies only to registrations filed after the vote. Unless the deed, the condominium rules or such a vote prohibit it, AL in an apartment is not treated as a change of use.¹ In force since November 1, 2024

1. 1. Lisbon

   Lisbon

   Lisbon registers AL through the national online counter. New registrations were suspended from November 2024 until a revised municipal regulation entered into force; the assembly approved the revision on 2 December 2025 and it was published on 5 December 2025. The regulation sets containment areas by the ratio of AL to permanent homes, and Airbnb collects the city's tourist tax.^12,13,14,24

   • New registrations suspended from November 2024 until the revised regulation took effect
   • Relative containment: parishes or neighbourhoods where AL is 5% to under 10% of permanent homes
   • Absolute containment: 10% or more, with a single citywide area if the whole city reaches 10%
   • Tourist tax: €4 per night for each guest over 13, up to 7 nights; Airbnb collects it

2. 2. Porto

   Porto

   Porto applies the national registration regime with a municipal regulation that designates five central parishes as containment areas. Its tourist tax is €3 per night, collected by Airbnb on its bookings.^15,16,24

   • Containment areas: Santo Ildefonso, Sé, Miragaia, São Nicolau and Vitória
   • Council objection period: 60 days, or 90 days in a containment area
   • Tourist tax: €3 per guest per night, up to 7 nights
   • Register on the municipal tourist tax platform within 30 days

3. 3. Albufeira

   Faro

   AL registration runs through the national online counter. Albufeira charges its own tourist tax of €2 per guest per night from April to October, which the council says is collected from the guest at check-in and then declared on the municipal platform and paid to the council.^4,21

   • Tourist tax: €2 per night per guest
   • Charged from April to October, up to 7 nights per stay
   • Collected from the guest at check-in, then declared on the municipal platform and paid to the council

4. 4. Funchal

   Madeira

   Funchal's regulation, in force since 30 June 2026, bars new registrations in the Sé parish and, in the other nine parishes, allows only houses and rooms inside houses with their own entrance, plus rehabilitation exceptions. The municipality had 3,359 registrations at the end of 2025 and charges a tourist tax of €2 per night.^5,6,22

   • Containment area 1 (Sé parish): no new registrations in any category, with exceptions
   • Containment area 2 (the other nine parishes): new registrations only for houses, or rooms in houses with an own entrance
   • No new registration for a property let for housing in the previous two years, even under the exceptions
   • Tourist tax: €2 per guest per night, up to 7 nights, charged to the guest by the accommodation operator

5. 5. Loulé

   Faro

   AL registration runs through the national online counter. Loulé has charged a seasonal tourist tax since 1 November 2024: €1 per night from November to March and €2 from April to October, for up to 5 nights.¹⁷

   • Tourist tax: €1 (November to March) or €2 (April to October) per guest per night
   • Capped at 5 consecutive nights per guest per stay
   • Guests under 16 are exempt

6. 6. Portimão

   Faro

   AL registration runs through the national online counter. Portimão charges a seasonal tourist tax on guests aged 13 and over, €1 per night from November to March and €2 from April to October, up to 7 nights.¹⁸

   • Tourist tax: €1 (November to March) or €2 (April to October) per guest per night
   • Capped at 7 consecutive nights per guest per stay
   • Applies to guests aged 13 and over

No annual cap on nights

There is no limit on nights per year. The 120-day seasonal rule and the five-year registration expiry brought in by the 2023 housing law were repealed from 1 November 2024.⁸ In force since November 1, 2024

Stays under 30 days count as Alojamento Local

A furnished home that is advertised as tourist accommodation, or offered with services such as cleaning for periods under 30 days, is presumed to be a local accommodation establishment unless a registered lease shows otherwise.¹

Capacity: nine rooms and 27 guests

Houses, apartments and guesthouse-style establishments are capped at nine rooms and 27 guests, with two guests per bedroom plus two more in the living room of a house or apartment.¹

Nine-apartment limit per building

One owner cannot run more than nine apartments in a building if they exceed 75% of its units; spouses, relatives and linked companies are counted together.¹

Condominium can seek cancellation for repeated nuisance

For repeated, proven disturbance, a reasoned vote of more than half the permillage can ask the mayor to cancel the registration; the property can then be barred from AL for up to five years.¹ In force since November 1, 2024

Condominium must have the host's contact details

The host must give the condominium a telephone number and email address.¹

Civil liability insurance of at least €75,000

A civil liability policy of at least €75,000 per claim is mandatory; apartments in condominium buildings also need cover for fire damage, and proof is filed on gov.pt.^1,11

Lapsed insurance cancels the registration

Missing or invalid insurance is a ground for cancelling the registration; the council can ask for proof at any time and expects it within three days.¹ In force since November 1, 2024

Fire and first-aid equipment

Establishments for up to 10 guests need an accessible fire extinguisher and fire blanket, first-aid equipment and the 112 emergency number on display; larger ones follow the general fire-safety regulations for buildings.¹

Report changes within 10 days

Changes to the registered details must be updated on the online counter within 10 days.¹

Foreign guests must be reported to SIBA

Hosts must report every foreign guest within three working days of check-in through the SIBA accommodation bulletin system.²³

Registrations can change hands

A registration can be transferred to a new holder; in containment areas councils may limit the transfer of new registrations, except for inheritance, gifts to family and divorce.^1,8 In force since November 1, 2024

Madeira and the Azores adapt the national regime

Madeira applies the national regime as adapted by Regional Legislative Decree 13/2015/M, and the Azores apply their own rules under Portaria 83/2016; councils and regional bodies there add their own requirements.¹⁹

What the host still handles

• Alojamento Local registration and RNAL number, filed with the council through the online counter on gov.pt
• Start of activity with the Tax Authority (AT) under CAE 55201 or 55204, attached to the filing
• The municipal tourist tax platform of each council that charges the tax (Porto: within 30 days)
• Proof of the mandatory civil liability insurance, filed on gov.pt^16,23,24

• Offering, advertising or arranging an unregistered Alojamento Local is a serious economic offence: €650 to €1,500 for an individual, €1,700 to €3,000 for a micro-company, up to €24,000 for a large company.^1,3
• Both limits of a serious fine are doubled when the offence harmed people's health or safety, or when the gain from it exceeds the maximum fine and cannot be removed another way.³
• Additional sanctions: seizure of the equipment used, suspension of the activity for up to two years, or closure of the premises for up to two years.¹
• A council can cancel a registration for missing insurance, wrong registered details or breach of the requirements, and the cancelled registration is passed to the platforms.¹
• Where a condominium obtains cancellation for repeated disturbance, the property can be barred from AL for up to five years.¹
• Enforcement is shared by the food and economic safety authority (ASAE) and the municipal council, which inspect compliance with the AL regime.¹

1. December 31, 2026 Upcoming
   Deadline for municipal AL regulation decisions

   Municipalities with more than 1,000 registrations by 31 December 2025 must decide by this date whether to adopt an AL regulation; extended suspensions of new registrations end no later than this date.⁷

2. July 31, 2026
   Extra time for municipal AL decisions (Decree-Law 151/2026)

   Councils may extend a running suspension of new registrations, or re-impose one that has lapsed, once and to no later than 31 December 2026, while they draft or amend their AL regulation.⁷

3. June 30, 2026
   Funchal's AL regulation takes effect

   Funchal bars new registrations in the Sé parish and, outside it, allows only houses and rooms in houses, with exceptions; the earlier suspension of new registrations ends.⁶

4. December 5, 2025
   Lisbon revises its AL regulation

   The municipal assembly approved the revised regulation on 2 December 2025 and it was published on 5 December 2025; containment thresholds are halved to 5% and 10% of permanent homes.^13,14

5. December 1, 2024
   Porto tourist tax rises to EUR 3

   Porto's new tourist tax regulation took effect, charging €3 per night rather than per booking.¹⁵

6. November 1, 2024
   Loulé tourist tax starts

   Loulé's tourist tax of €1 (November to March) or €2 (April to October) applies from 1 November 2024.¹⁷

7. November 1, 2024
   Decree-Law 76/2024 relaunches the national regime

   Registrations lose the five-year term, the national suspension of new apartment registrations ends, and councils gain powers to regulate AL and create containment areas.^2,8

8. October 1, 2024
   Funchal introduces a tourist tax

   Funchal's municipal tourist tax of €2 per night, up to 7 nights, started on 1 October 2024.²²

9. September 1, 2024
   Lisbon tourist tax rises to EUR 4

   Lisbon's tourist tax rose to €4 per guest per night, up to 7 nights.¹²

10. October 6, 2023
    Mais Habitação law restricts Alojamento Local

    Law 56/2023 suspended new apartment registrations, gave registrations a five-year term, required condominium consent and created an extraordinary levy; those measures were later repealed.^2,8

Estimate what a home could earn

1. 1. Decreto-Lei n.º 128/2014, de 29 de agosto (regime jurídico do alojamento local, versão atualizada) · Procuradoria-Geral Distrital de Lisboa (legislação consolidada)
2. 2. Decreto-Lei n.º 76/2024, de 23 de outubro · Procuradoria-Geral Distrital de Lisboa (legislação consolidada)
3. 3. Regime Jurídico das Contraordenações Económicas (Decreto-Lei n.º 9/2021), artigos 16 a 23 · Procuradoria-Geral Distrital de Lisboa (legislação consolidada)
4. 4. Regulamento n.º 488/2024 (Taxa Turística do Município de Albufeira) · Município de Albufeira
5. 5. Regulamento n.º 764/2024 (Taxa Municipal Turística do Funchal) · Município do Funchal
6. 6. Regulamento n.º 787/2026 (Regulamento Municipal de Gestão dos Estabelecimentos de Alojamento Local no Concelho do Funchal) · Diário da República / Município do Funchal
7. 7. Decreto-Lei n.º 151/2026, de 30 de julho · Diário da República
8. 8. Alteração ao regime jurídico da exploração dos estabelecimentos de alojamento local (Decreto-Lei n.º 76/2024) · Turismo de Portugal
9. 9. Estabelecimentos de Alojamento Local | Registo · Turismo de Portugal
10. 10. Estabelecimentos de Alojamento Local | Como começar · Turismo de Portugal
11. 11. Alojamento Local (guia prático) · gov.pt
12. 12. Taxa turística de dormida sobe para 4 euros · Câmara Municipal de Lisboa
13. 13. Alojamento Local (regulamento municipal, suspensão de novos registos) · Câmara Municipal de Lisboa
14. 14. Alojamento Local em Lisboa tem novo regulamento · Câmara Municipal de Lisboa
15. 15. Taxa Municipal Turística do Porto · Câmara Municipal do Porto
16. 16. Alojamento local - registo da atividade · Câmara Municipal do Porto (Portal do Munícipe)
17. 17. Taxa Municipal Turística · Câmara Municipal de Loulé
18. 18. Taxa Turística de Portimão · Câmara Municipal de Portimão
19. 19. Alojamento local: regime jurídico (guia técnico) · Turismo de Portugal
20. 20. Alojamento Local - Informação simplificada · Inspeção Regional do Turismo, Governo dos Açores
21. 21. Nota informativa (Taxa Municipal Turística) · Município de Albufeira
22. 22. Taxa Municipal Turística do Funchal entra hoje em vigor · Município do Funchal
23. 23. Responsible hosting in Portugal · Airbnb Help Center
24. 24. Occupancy tax collection and remittance by Airbnb in Portugal · Airbnb Help Center