HVR handles the full tax side of running an Alojamento Local in Portugal from €125/month: RNAL registration support, Category B framing (35% taxable coefficient in the simplified regime), 6% VAT on accommodation, municipal tourist tax filings, and monthly reconciliation of Airbnb and Booking.com payouts. Non-resident hosts get English-speaking support plus coordinated fiscal representation (partner fee €200–350/year). One certified accountant — Hugo Ribeiro, OCC 64356, 25+ years — from registration to the annual IRS return.

By Hugo Ribeiro, Certified Accountant OCC no. 64356 · HVR Business Consulting · July 2026

What foreign hosts get wrong (and the tax office now sees)

Since DAC7, Airbnb and Booking.com report every host payout to the Portuguese tax authority. The mismatches we fix most often: declaring net payouts instead of gross bookings (platform commission is a deductible expense, not a revenue reduction), no invoice issued per stay, forgotten reverse-charge VAT on platform commissions, and tourist tax collected but never remitted. Each is fixable — and much cheaper to fix before AT writes to you.

RNAL registration: before your first guest

Every short-term rental needs an Alojamento Local registration (RNAL) filed with the municipality before the first booking, plus civil liability insurance, a complaints book and guest reporting to SEF/AIMA. Some Lisbon and Porto parishes are containment zones where new registrations are restricted — check before buying. HVR guides the registration and sets up the tax side in the same onboarding.

Category B vs long-term rental: the framing decision

High-occupancy city apartments usually earn more under AL even after the extra compliance; low-season properties often do not. We run the comparison with your actual numbers — or start with the short-term rental yield calculator.

VAT at 6% and the €15,000 exemption

AL accommodation is VAT-taxable at the reduced 6% rate (mainland). Below €15,000 annual turnover you can invoice VAT-free under Article 53; between €15,000 and €18,750 you enter the normal regime on 1 January of the next year, and above €18,750 the exemption ends immediately mid-year. Separately, commissions invoiced by Airbnb Ireland or Booking.com BV require you to self-assess Portuguese VAT under the reverse charge — the item most DIY hosts miss.

Platform reconciliation, done monthly

• Gross booking value invoiced per stay (fatura-recibo with the guest data)
• Platform commission booked as an expense, with reverse-charge VAT self-assessed
• Payout reconciliation across Airbnb, Booking.com and direct bookings
• Monthly SAF-T invoice reporting to AT
• Tourist tax computed, collected and remitted to the municipality

Non-resident specifics: AIMI, representation, IRS

Non-resident hosts pay Portuguese tax on AL income regardless of where they live. Portfolio owners should watch AIMI, the additional property tax of 0.7% on residential holdings above €600,000 per person (1% above €1M, 1.5% above €2M). Non-EU hosts must appoint a fiscal representative — HVR coordinates this through a specialised partner (fee €200–350/year); we do not provide representation directly. Buying more property? See real estate investment tax in Portugal.

What it costs

AL accounting from €125/month per property: reconciliation, invoicing, VAT, tourist tax, Social Security where applicable, and annual IRS annexes. Multi-property portfolios and company-held AL are quoted on volume. Full service detail on the Alojamento Local accounting page.

Frequently asked questions

Do I need to register my Airbnb in Portugal?

Yes — an RNAL registration before the first guest, via the municipality. Operating without it carries heavy fines, and platforms require the number on listings.

How is Airbnb income taxed for non-residents?

As Portuguese-source Category B income, taxable in Portugal even if you live abroad: 35% of gross revenue taxable in the simplified regime (50% in containment areas).

Do Airbnb hosts charge VAT?

6% on accommodation on the mainland; exempt below €15,000 annual turnover under Article 53. Reverse-charge VAT applies to platform commissions.

What is the tourist tax?

A per-guest, per-night municipal tax the host collects and remits — Lisbon €4/night (first 7 nights), Porto €3. HVR files it for AL clients.

How much does AL accounting cost?

From €125/month at HVR, including platform reconciliation, VAT, tourist tax and annual IRS annexes. Fiscal representation via partner: €200–350/year.