AL = temporary paid accommodation to tourists/guests that does not meet the requirements to be a “tourism enterprise”.
Short-term lets run under Portugal’s “Alojamento Local” (AL) regime. Registration is national (RNAL) via the Balcão Único Eletrónico; it’s a “prior notification with deadline” that municipalities can oppose within 60 days (90 in defined containment areas). Since October 2024 the blanket suspension from “Mais Habitação” was revoked; councils now regulate locally (they may create rules and containment/sustainable-growth areas and set extra conditions). The extraordinary AL contribution (CEAL) was revoked in September 2024. Many cities charge a municipal tourist tax (e.g., Lisbon €4 pp/night; Porto €3 pp/night, both capped at 7 nights). Keep to national fire-safety rules (SCIE) and the AL safety requirements. Income is taxable; VAT applies if you are VAT-registered (small operators may use the Article 53 exemption — check AT).
Governed by Alojamento Local (AL) rules. No single national nights threshold; municipalities can restrict or pause new AL licences in designated areas.
Short-term lets run under Portugal’s “Alojamento Local” (AL) regime. Registration is national (RNAL) via the Balcão Único Eletrónico; it’s a “prior notification with deadline” that municipalities can oppose within 60 days (90 in defined containment areas). Since October 2024 the blanket suspension from “Mais Habitação” was revoked; councils now regulate locally (they may create rules and containment/sustainable-growth areas and set extra conditions). The extraordinary AL contribution (CEAL) was revoked in September 2024. Many cities charge a municipal tourist tax (e.g., Lisbon €4 pp/night; Porto €3 pp/night, both capped at 7 nights). Keep to national fire-safety rules (SCIE) and the AL safety requirements. Income is taxable; VAT applies if you are VAT-registered (small operators may use the Article 53 exemption — check AT).
Registration / Permit
Register the property as AL on the national portal (RNAL) via prior notification with deadline. The municipality may oppose within 60 days (90 in containment areas). Registration is free; councils can inspect and may set local conditions or containment areas. CEAL has been revoked.
Max Nights
None nationally; any limits are by municipal regulation or building/condominium rules.
Planning / Zoning
RNAL registration is made online; the municipality has up to 60 days to oppose (90 in containment areas). Inspections typically occur within 60–90 days. Timeframes vary by council.
Safety & Insurance
Comply with SCIE: small AL (≤10 guests) must have at least an extinguisher, fire blanket, first-aid kit and emergency number posted; larger setups follow full SCIE (evacuation, signage, detection) as applicable.
Tax
Lisbon charges €4 per person/night up to 7 nights. Accommodation in mainland Portugal is generally at the 6% reduced VAT rate.
Lisbon charges €4 per person/night up to 7 nights. Accommodation in mainland Portugal is generally at the 6% reduced VAT rate.
Comply with SCIE: small AL (≤10 guests) must have at least an extinguisher, fire blanket, first-aid kit and emergency number posted; larger setups follow full SCIE (evacuation, signage, detection) as applicable.
• Lisbon: city tax €4 pp/night, max 7 nights; dedicated portal for registration/remittance.
• Porto: city tax €3 pp/night, max 7 nights (since 1 Dec 2024).
• Ownership caps: per building, a single owner/operator can generally not operate more than 9 AL apartments and may be limited to 75% of building fractions; tighter limits can apply in containment areas.
• Hostels in mixed residential buildings require condominium authorization.
• Madeira/Azores apply national AL but have specific regional adaptations and guidance.
⭐ Rated 4.8/5 by 2,500+ Hosts
Councils are actively issuing/consulting AL regulations under DL 76/2024 (new containment or sustainable-growth areas, ratios, exceptions). Expect ongoing updates to city-tax rates and to AT guidance on VAT thresholds through 2025; monitor your municipality and Turismo de Portugal notices.
Governed by Alojamento Local (AL) rules. No single national nights threshold; municipalities can restrict or pause new AL licences in designated areas.
AL works by prior notification, not a classic planning permit. Councils can adopt AL regulations, designate containment/sustainable-growth areas, and set extra conditions or ratios by building/zone.
None nationally; any limits are by municipal regulation or building/condominium rules.
Register the property as AL on the national portal (RNAL) via prior notification with deadline. The municipality may oppose within 60 days (90 in containment areas). Registration is free; councils can inspect and may set local conditions or containment areas. CEAL has been revoked.
Lisbon charges €4 per person/night up to 7 nights. Accommodation in mainland Portugal is generally at the 6% reduced VAT rate.
ePortugal: Guia do Alojamento Local (fiscalidade & IVA)Comply with SCIE: small AL (≤10 guests) must have at least an extinguisher, fire blanket, first-aid kit and emergency number posted; larger setups follow full SCIE (evacuation, signage, detection) as applicable.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Câmara Municipal (local regulation/enforcement), ASAE (market surveillance), Turismo de Portugal (RNAL oversight), ANEPC (fire safety/SCIE), Autoridade Tributária e Aduaneira (tax).
your local authority.