GATAVIA GLOBAL · Gatavia Portugal

Short-term rentals in Portugal

Tourist accommodation in Portugal is primarily organized through the Alojamento Local (AL) regime, which allows for paid temporary accommodation in formats such as house, apartment, hospitality establishment, and rooms when the establishment does not meet the criteria to be considered a tourist undertaking. Its operation requires registration and combines national regulations with an increasing capacity for municipal intervention. To invest, manage, or operate tourist accommodation in Portugal, it is essential to jointly analyze regulation, taxation, location, and the specific situation of the property.

✓ Information reviewed: 09/04/2026

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GATAVIA

Portugal has one of the most significant tourism markets in Southern Europe. According to final results from the National Institute of Statistics, in 2025, the total number of tourist accommodations recorded 34.8 million guests and 89.7 million overnight stays. International demand holds a particularly high weight: non-residents accounted for 67.1% of overnight stays. Local Accommodation constitutes a differentiated form of temporary lodging that must be analyzed separately from tourist enterprises.

The Portuguese market presents very significant territorial differences. Lisbon, Porto, Algarve, Madeira, and the Azores have different profiles of demand, seasonality, residential pressure, and regulation. For property owners, managers, and investors, national analysis is only the starting point: before exploiting or acquiring an asset, it is essential to verify the municipality's regulations, the property's municipal situation, and the existence of containment or sustainable growth areas.

Tourism market in Portugal

Data, context and key indicators for the tourism market.

tourism_demand

29.9 million

International Tourists in Portugal

Portugal received approximately 29.9 million arrivals of non-resident tourists in 2025.

Period: 2025

demand

32.5 million guests in 2025

Portugal maintained tourism growth in 2025.

Period: 2025

demand

82 million overnight stays in 2025

Overnight stays grew by about 2.1%-2.2%.

Period: 2025

demand

37 million overnight stays in the first half of 2026

Portugal maintained growth in the first half.

Period: H1 2026

tourism_demand

34.8 million

Guests in tourist accommodation

The majority of tourist accommodation recorded 34.8 million guests in Portugal during 2025.

Period: 2025

tourism_demand

89.7 million

Tourist Overnight Stays

Portugal recorded 89.7 million overnight stays across most tourist accommodation types during 2025.

Period: 2025

market_profile

Diversified · strong international component

Diversification of tourist demand

Portugal combines urban, coastal, island, cultural, rural, and nature markets with very different demand profiles.

Period: 2026 · structural assessment

Gatavia market assessment

Regulatory complexity

High

Operational complexity

High

Regulatory risk

High

Investment clarity

Medium

Regulatory alerts

high

Lisboa Games Week 2026 prevé más de 40.000 visitantes del 19 al 22 de noviembre

Lisboa Games Week se celebrará en FIL, Parque das Nações, del 19 al 22 de noviembre de 2026. La organización comunica más de 40.000 visitantes, más de 15.000 alumnos, más de 3.000 profesores y más de 300 eventos.

high

Web Summit 2026 vuelve a Lisboa del 9 al 12 de noviembre con asistentes de más de 150 países

Web Summit confirma su edición de Lisboa del 9 al 12 de noviembre de 2026, con asistentes procedentes de más de 150 países.

high

Portugal crece, pero el mercado francés retrocede con fuerza: -7,9% en pernoctaciones hasta julio

Portugal cerró julio de 2026 con 9,6 millones de pernoctaciones (+2,1% interanual), mientras el mercado francés acumuló entre enero y julio una caída del 7,9% en pernoctaciones y del 8,4% en huéspedes. La señal es de cambio de mix de demanda, no de caída general del destino.

Regulatory framework

national

What is considered Local Accommodation in Portugal

Local Accommodation (AL) is a specific legal category of paid temporary accommodation and should not be confused with a tourist enterprise.

Portuguese legislation considers a Local Accommodation establishment to be one that provides temporary accommodation services, especially to tourists, for remuneration and meets the requirements of the legal regime of AL. An establishment that meets the legal requirements to be considered a tourist enterprise cannot be operated under this regime. The operation of an AL constitutes a service activity of accommodation, whether conducted by a natural person or a legal entity.

municipal

AL registration with municipal opposition in 60 or 90 days

Registration is done by prior communication with deadline.

The municipality can oppose within 60 days; in containment areas, the deadline is 90 days. Without opposition, the registration number is assigned.

national

Changes to the registration must be communicated within 10 days

AL data must remain updated.

The holder must communicate changes to the registered data within 10 days of occurrence.

national

Insurance and proof are conditions for maintaining registration

It is mandatory to maintain valid liability insurance.

The proof must be submitted when the registration number is assigned, prior to starting the activity, and again during renewals or changes. Lack of valid insurance may justify cancellation.

municipal

Municipalities can approve their own AL regulations

National law allows municipal regulation.

The municipality can define containment or sustainable growth areas and local rules compatible with the RJEEAL.

national

Modalities and limits of capacity of Local Accommodation

The general regime includes four modalities: house, apartment, lodging establishment, and rooms. Hostels are a specific designation within lodging establishments.

In general, and without prejudice to regional particularities, the maximum capacity of a Local Accommodation establishment other than 'rooms' and 'hostel' is nine rooms and 27 users. The maximum capacity is also determined by the number of rooms, typically two users per room, with the possibility of admitting two additional users in apartments and houses. The 'rooms' modality occurs in the holder's residence, corresponding to their tax domicile, and cannot exceed three rooms. There are also specific rules for lodging establishments and hostels.

mixed

Registration of Local Accommodation and opening title

To operate a Local Accommodation, a prior communication with a deadline must be submitted. The registration number issued by the Single Electronic Counter constitutes the valid opening title for the public.

The procedure for accessing the activity does not consist of an independent national tourism license. The interested party submits a prior communication with a deadline addressed to the competent municipality through the Single Electronic Counter. If there is no opposition within the legal deadline, the registration number is assigned. The document containing this number constitutes the valid title for opening to the public. After the registration is granted, the mandatory insurance must be accredited before starting the activity.

municipal

Municipal opposition and initial inspection

The municipality may oppose the new registration within the legal deadline and must conduct an inspection to ensure compliance with the requirements.

The Câmara Municipal may oppose the prior communication within a period of 60 days, or 90 days if the accommodation is located in a containment area. Reasons for opposition include incorrect file processing, certain consequences of a previously canceled registration, violation of municipal restrictions, lack of proper use of the building, or non-compliance with applicable legislation. The municipality also conducts an inspection within 60 or 90 days, as appropriate.

Short-term rental taxation

VAT on accommodation in mainland Portugal: 6%

IRS · Category B · Simplified regime

IRS · Local Accommodation under simplified regime

Lisbon: tourist tax €4 per guest per night.

Porto: tourist tax €3 per guest per night.

VAT · CIVA · Item 2.17 / Special Exemption Regime

VAT on Alojamento Local and small business regime

Municipal tourist taxes / DAC7

Municipal tourist taxes and platform reporting

Regulatory and market evolution

08/26/2026

Gatavia 2026 Review Completed

Portugal is reviewed with a focus on municipal differences and operational taxation.

08/10/2026

gov.pt updates the official guide for Local Accommodation

The national portal consolidates registration, insurance, opposition, and data changes.

07/01/2026

First half of 2026 continues tourist growth

37 million overnight stays by June.

02/01/2026

Portugal ends 2025 with a new record in tourist demand

32.5 million guests and 82 million overnight stays.

01/01/2026

Mandatory insurance remains an essential condition for operation

The regime maintains civil liability as a hard gate for Local Accommodation.

01/01/2025

Portugal maintains its own tax structure for Local Accommodation

IRS/IRC, VAT, and property taxes continue to depend on the method of operation.

10/23/2024

Portugal replaces the Mais Habitação model with a framework of municipal regulation

Decree-Law No. 76/2024 re-modifies the Local Accommodation regime, eliminates several national restrictions introduced in 2023, and reinforces a model where municipalities have greater tools to regulate their own territory.

10/23/2024

DL 76/2024 profoundly revises the Local Accommodation regime

Revokes several measures from More Housing and returns regulatory power to the municipalities.

10/06/2023

More Housing Tightens Local Accommodation

The 2023 regime introduces restrictions and extraordinary measures.

10/06/2023

Mais Habitação significantly tightens the Local Accommodation regime

Law No. 56/2023 introduces one of the most restrictive changes in the recent history of Portuguese Local Accommodation, directly linking its regulation to national housing policy.

08/22/2018

Municipalities gain power to create containment areas

The reform strengthens local capacity to limit new registrations.

08/22/2018

Portugal strengthens municipal power and creates containment areas

Law No. 62/2018 transforms the regulatory balance of Local Accommodation by allowing municipalities to delineate containment areas and restrict new entries in areas under pressure.

08/29/2014

Portugal creates an autonomous legal regime for Local Accommodation

Decree-Law No. 128/2014 establishes a specific legal regime for the operation of Local Accommodation establishments and consolidates this activity as a differentiated category from tourist ventures.

08/29/2014

Creation of the Autonomous Legal Regime for Local Accommodation

Portugal separates Local Accommodation from other categories of tourist accommodation.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Portugal

Advanced analysis for owners, managers and investors who need to go beyond public information.

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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Professional operations

Processes, recurring obligations and documentary control.

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Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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Managers

Compliance, representation, reporting and professional management for third parties.

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Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

Sources and reference authorities

Autoridade Tributária e Aduaneira

Diário da República

Diário da República / Município do Porto

gov.pt

Inspeção Regional do Turismo — Governo dos Açores

Instituto Nacional de Estatística (INE)

Município da Nazaré

Município de Lisboa

Município do Funchal

Município do Porto

Sistema de Segurança Interna — SIBA

TravelBI / Turismo de Portugal

Turismo de Portugal

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