Packages — Local Lodging Accounting 2026

Prices exclude VAT. The final price is set in a free assessment based on the number of units, tax complexity, platforms and reporting level.

The full tax regime for Local Lodging in Portugal

VAT — reduced rate of 6%

Local Lodging is subject to 6% VAT under Item 2.17 of List I annexed to the VAT Code (CIVA), as a derogation from the article 9 exemption that applies to ordinary rental. Invoicing must be done with software certified by the Tax Authority (AT), with an ATCUD code, since 2023. Operators with annual turnover below €14,500 may opt for the special exemption regime of article 53 of the VAT Code — but they then lose the right to deduct input VAT on works, furniture and services.

Personal Income Tax — Category B vs Category F

Since 2023, AL operators can choose between:

• Category B (sole trader / ENI): the default regime. 6% VAT is mandatory above €14,500/year of turnover. You contribute to Social Security as a self-employed worker (21.4%). It benefits from a 0.15 coefficient for AL under the simplified regime (tax on 15% of turnover), or you can opt for organised accounting. Generally better for AL with revenue above €25,000–30,000/year.
• Category F (property income): an autonomous 28% rate on net income. No Social Security contribution. You cannot deduct operating expenses (cleaning, platforms, management) — only municipal property tax (IMI), condominium fees and works. Suited to occasional operators or those with low revenue.

Corporate Income Tax — incorporated operators

AL run through a company (a private limited company, Lda. or single-shareholder Unipessoal Lda.) is taxed under Corporate Income Tax (IRC): 15% on the first €50,000 plus 19% above that (article 87 of the Corporate Income Tax Code). Capital gains on the sale of incorporated AL property are folded into taxable profit. You can set up a single-property SPV per unit, or a holding company (SGPS) for larger portfolios.

Municipal tourist tax

Charged to the guest, then declared and paid quarterly to the municipality. 2026 figures: Lisbon €4/night (max. 7 nights), Porto €3/night (max. 7 nights), Cascais €2/night, Faro €1.50/night. Children up to 13 are exempt. HVR automates collection, recording and payment.

RNAL and Law 56/2023

The National Local Lodging Register (RNAL) is mandatory before starting activity. Law 56/2023 (the AL reform) introduced: (1) reinforced municipal caps on new registrations in saturated zones; (2) temporary restrictions in Lisbon (Alfama, Mouraria, Bairro Alto) and Porto (Sé, Cedofeita); (3) automatic lapse of registrations that have been inactive for 12 consecutive months; (4) reinforced joint inspection by the food-safety authority (ASAE) and the Tax Authority.

Reconciling Airbnb, Booking.com and VRBO

Each platform has its own payment method and commission — bookkeeping reconciliation is typically the biggest pain point for AL operators.

HVR uses automated reconciliation via API and CSV import, mapping each payment to the original booking and to the ATCUD-compliant invoice. The SAF-T file stays consistent across every platform, with no need for manual monthly reconciliation.

Foreign investors in Portuguese AL

Portugal remains an attractive destination for foreign AL investors, with specific tax advantages:

• A non-resident tax number (NIF) is required to operate AL — issued by HVR in 1–3 working days;
• A tax representative is mandatory for non-EU residents (HVR cost: €350/year);
• The IFICI regime (Law 21/2024) for eligible new residents — a flat 20% rate on professional and business income for 10 years;
• A Portuguese company (Lda. or Unipessoal Lda.) may be preferable for portfolios — Corporate Income Tax of 15–19% vs progressive Personal Income Tax brackets;
• Double Taxation Treaties in force with 80+ countries — avoiding double taxation of AL income in your country of residence.