May 2023
DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive nor current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.
The State of Portugal has enacted nationwide regulations on the tourist accommodations. In particular, we suggest you to check Decree-Law 128/2014 which created the legal regime for estabelecimentos de alojamento local. You may also visit this official portal about tourist rental requirements on the Turismo de Portugal's website.
Tax liability
Different taxes obligations may apply on hosting activity in Portugal.
- Income tax. You need to register your hosting activity with the national tax authorities. The registration can be completed online on the Portal das Finanças (Declaração de Início de Actividade). Then, to declare the income received from each reservation, you must issue an invoice (so-called “green receipt”) to your Guests. Such invoices can be from a recognized online portal (payment); or by filling out invoice-receipts online on the Portal das Finanças (free of charge). More information here.
- Taxa municipal turística. Local tourist taxes may apply depending on the location of your accommodation. Where applicable, you should collect it from your Guests and remit to the relevant municipality. More information about the taxa municipal turística in Lisbon here and in Porto here(tourist taxes may apply in other cities too).
Definition of estabelecimentos de alojamento (short-term rental)
A "estabelecimentos de alojamento local" is defined as the activity of providing accommodation services, on a temporary basis, particularly to tourists, in exchange for remuneration. The law defines various types of estabelecimentos de alojamento local, namely: house (moradia), apartment (apartamento), lodging establishment (estabelecimento de hospedagem), individual rooms (quartos).
Mandatory registration with Turismo de Portugal
It is mandatory for local accommodation establishments to register with Turismo de Portugal.
- Registration procedure. You can complete the procedure online via Balcão do Empreendedor. It will automatically send a prior notice to the municipality where the accommodation is located. Unless the municipality explicitly oppose it, you will receive a registration number within 10 days.
- Registration number in your misterb&b listing. You must add their registration number to your misterb&b listing (on the “Local requirements” page from “Manage my listing”). misterb&b may not disable listings in the absence of a valid registration number.
Operation requirements and hosting conditions
- Use restrictions. You are not allowed to operate more than 9 apartments in the same building, if it does not exceed 75% of the number of existing fractions or independent parts of the building. Please note operating more than 9 apartments in the same building may trigger inspections by Turismo de Portugal to verify this condition.
- Maximum occupancy. The general maximum capacity allowed in estabelecimentos de alojamento local is 9 rooms and 30 guests. Moreover, the specific maximum Guest capacity is twice the number of rooms (with 2 additional Guests for “Apartments'' and “Housing” types). Each unit may also have a maximum of 2 extra beds for children (up to 12).
- Good conditions standards. You must offer accommodation that are in good condition, have lockable doors where necessary for security and privacy, etc. For more information about applicable standards, check Decree-Law 128-2014.
- Hygiene standards. You must offer accommodation that adhere to general cleaning and hygiene conditions - in particular, they must have windows or a balcony to the outside that ensures adequate ventilation and aeration; be connected to the public water supply network or have access to a private water supply system that is properly registered and controlled; be connected to the public sewer system or equipped with septic tanks with a maximum capacity; be equipped with hot and cold running water. For more information about applicable standards, check Decree-Law 128-2014.
- Installations and equipment. You must offer accommodation that are equipped with appropriate furniture, equipment and utensils; provide shutters or curtains to block out natural light; etc. For more information about installations and equipment, check Decree-Law 128-2014.
Restricted areas (áreas de contenção)
Please note that municipalities can implement “restricted zones” (áreas de contenção) on their territories. In these zones:
- The registration of new estabelecimentos de alojamento local may be limited and subject to the express authorization of the Municipality.
- You are not allowed to operate more than 7 estabelecimentos de alojamento local.
- Estabelecimentos de alojamento local may have to comply with applicable building regulations and specificity set out in Order n° 262/2020 of November 6.
You should contact the municipality to know if local restricted areas are in place. Please note that municipalities are forced by law to reassess at least every 2 years the restricted areas.
Reporte de informação de dormidas
You must report the stay of foreigners occupants to the authorities. The communication must be addressed to the Foreigners and Borders Service (Serviço de Estrangeiros e Fronteiras).
- Communication time. The communication must be sent within 3 working days after the arrival of (a) foreign Guest(s), and within 3 working days after their departure.
- Communication procedure. The information must be completed online via the Sistema de Informação de Boletins de Alojamento (SIBA). The following guide can be consulted for more information about this system.
- Accommodation sheet (boletins de alojamento). For each foreign national Guest, including nationals of other Member States of the European Union, an accommodation form must be filled in and signed personally. In case of a couple or group of Guests, the obligation can be fulfilled only by one of them.
Other requirements
Your hosting activity must respect all State and local regulations, including hygiene and security standards and requirements. For all mandatory installation and operating requirements, please check this official textbook.
- Hygiene. You should always make sure your accommodation meet hygiene and cleanliness requirements.
- Fire and security. You must must comply with safety rules against fire risks. Please note that you must make a fire extinguisher, a fire blanket and first-aid equipment accessible to Guests, and indicate the national emergency number (112) in a visible place for all.
- Civil liability insurance. You must contract and maintain in force a multi-risk civil liability insurance covering fire, material and moral damages and risks (for a minimum of €75,000 per claims) occurring within the scope of your tourist activity (either caused by you, Guests and/or third parties).
- Sustainability. You must ensure to implement practices and measures to aim at environmental sustainability: such as informing Guests about sustainable tourism, implementing efficient practices for energy/water use, to prefer biodegradable products and detergents, etc.
- Complaint log. A complaints book must be available at the accommodation.
- Information log. An information booklet must be available at the accommodation (in Portuguese, English and at least 2 others foreign languages) with the following information: respective internal rules (including rules on collection of waste, noise avoidance, nuisance and disturbance precautions), the phone number of the person in charge of the accommodation, the bylaws with the condominium practices and rules applicable to the accommodation and common areas (if the accommodation is located in collective housing building).
- Identification requirement. You must put an identification sign on the entrance. More information about this requirement in this Guide.
The compliance with the legal regime of the local accommodation establishments is supervised by the ASAE and the territorially competent municipal councils. You can consult the ASAE Technical Inspection Form - Local Lodging, available from the ASAE website.
Consumer law requirements
If you offer goods or services online on a commercial basis (meaning you, as a Host, act as a professional), you must provide your customers with specific information. For more information about your potential status as a professional, and applicable requirements under EU consumer laws, check this dedicated FAQ.