Tourist tax south of Lisbon: the figures by municipality

If you own a short-term rental south of Lisbon, the first thing to know is that the tourist tax is not national. It is municipal, and it changes from one municipality to the next — sometimes between localities three kilometres apart. This guide consolidates the figures in force.

Which municipalities charge no tourist tax?

Six of nine: Seixal, Barreiro, Moita, Montijo, Palmela and Alcochete. In these municipalities there is no tax to collect, no declaration to file and nothing to remit. An owner in Barreiro has no obligation of this kind; an owner in Cacilhas, a few kilometres away, does.

It is the least understood difference in the region, and the one that produces the most invoicing errors among owners with properties in neighbouring municipalities.

How much is the tourist tax in Almada?

€2 per night per guest aged 13 and over, capped at 5 nights per stay. In force since 6 February 2026, under Regulamento n.º 125/2026, published in the 2nd series of Diário da República n.º 25.

Two Almada specifics:

• The regulation provides no exemption on health or disability grounds, unlike most Portuguese municipalities.
• Overnight stays are declared by the 15th of the following month and the amount remitted by the 30th, with an option for quarterly filing.

It covers the whole municipality, including Costa da Caparica, Charneca da Caparica, Fonte da Telha, Cacilhas, Pragal and Cova da Piedade.

And in Sesimbra?

€2 per night from age 13, capped at 7 nights — the most generous cap south of the Tagus. In force since 2 July 2026, under Despacho n.º 7517-A/2026.

Sesimbra has a feature found in no other Portuguese municipality: tax residents of Sesimbra are exempt. In practice this rarely applies to a guest, but it does come up on family stays, and it is worth checking.

The regulation covers the whole municipality, including Quinta do Conde, whose residential profile has nothing in common with the village.

Why do most Setúbal properties pay nothing?

Because the Setúbal regulation has a narrow scope: it only covers establishments with more than 10 beds. A one, two or three-bedroom flat with 4 to 6 beds falls outside it.

That is the most important point in this guide for anyone with a flat in Setúbal or Azeitão: the criterion is not the property type, it is the number of beds declared in the registration. Check that before concluding you are or are not covered.

Setúbal also sets the minimum age at 19, the highest in mainland Portugal. Where Almada and Sesimbra charge from age 13, Setúbal charges only from 19.

How do you calculate the tax on a real stay?

The formula is always the same:

guests in scope × nights, up to the municipal cap × amount per night

Four examples:

Children below the municipal minimum age do not count.

How does the tax appear on the invoice?

As a separate line, outside VAT, with exemption code M99 (article 2.º n.º 2 of the CIVA). The tax is not your revenue: you collect it on behalf of the municipality and remit it.

In almost every regulation the municipality retains a collection commission of 2.5 % plus VAT on the amount remitted.

And Lisbon, for comparison?

€4 per night from age 13, capped at 7 nights — twice the south-bank figure. Airbnb collects it automatically, but the monthly declaration to the council remains mandatory, by the 25th of the following month. Assuming automatic collection removes the filing duty is a common and expensive mistake.

What to do next

1. Confirm the exact municipality of the property — not the locality, the municipality.
2. If it is Almada, Sesimbra or Setúbal, check the declared number of beds.
3. Add the tax as a separate invoice line to the guest, with code M99.
4. Diary your municipality's declaration and remittance deadlines.
5. Revalidate quarterly. These regulations changed twice during 2026.