Local tourist taxes in Portugal: A systematic review of municipal regulations

Conceptual framework and variable’s explanation_

Variables	Explanation	Source
Incidence and age of taxpayers	Determine who is subject to the tourist tax and the age range of those who must pay it.	Public Notice n.o̲ 1022/2019(2019); Regulation n.o̲ 382/2016(2016); Notice n.o̲ 5970/2023(2023); Regulation n.o̲ 725/2019(2019); Regulation n.o̲ 352/2023(2023); Notice n.o̲ 19334-A/2018(2018); Regulation n.o̲ 207/2023(2023); Regulation n.o̲ 773/2018(2018); Regulation n.o̲ 1135/2022(2022); Póvoa de Varzim Municipality (2022); Regulation n.o̲1111/2022 (2022); Notice n.o̲6116/2023(2023); Regulation n.o̲652/2022 (2022); Regulation n.o̲723/2018 (2018).
Total and partial exemptions	Identify the exemptions granted by different municipalities, outlining the main groups and the circumstances in which they are exempt from this tax.
Amount of the tax	Checks the fees for each municipality, including application periods and seasonal variations for tourist activity.
The maximum amount to be charged	Calculates the maximum payable amount, considering the restrictions on the stay duration subject to the tourist tax.
Collection charges and administrative infractions	Determine the tax assessment and collection methods and the fines that may be imposed for failure to comply with regulations.
Economic-financial justification	Identify the economic and financial justifications for the adopted taxes; we can better understand the values that influenced the decision-making process. Additionally, we can determine which incentives and disincentives will most effectively achieve our goals.

The maximum amount of night to be charged_

Municipalities	Maximum amount to be charged
Braga	4 Nights
Cascais	7 Nights
Coimbra	3 Nights
Faro	7 Nights
Figueira da Foz	7 Nights
Lisboa	7 Nights
Mafra	7 Nights
Óbidos	5 Nights
Porto	7 Nights
Póvoa de Varzim	7 Nights
Santa Cruz	7 Nights
Sintra	3 Nights
Vila Nova de Gaia	7 Nights
Vila Real de Santo António	7 Nights

Tourist tax, incentives and benefits, and unit costs_

Municipality	Unit cost per overnight stay/other (A)	Incentives—low season (B)	Incentives—high season (C)	Tourist tax—low season (A)−(B)=(D)	Tourist tax—high season (A)−(C)=(E)	Annual tourist tax (F)
Braga	€2.53	NA	€1.03	NA	€1.50	NA
Cascais	NI	NA	NA	NA	NA	€2.00
Coimbra	€1.95*/€1.84**	NA	€0.84	NA	€1.00	NA
Faro	€3.63	NA	€2.13	NA	€1.50	NA
Figueira da Foz	€5.62	€4.12	€3.62	€1.50	€2.00	NA
Lisboa	€3.72*/€3.21**	€1.21	NA	NA	€2.00
Mafra	€11.82	€10.72	€9.62	€1.10	€2.20	NA
Óbidos	€2.35	€1.35	NA	NA	€1.00
Porto	€2.52*/€1.99**	NA	NA	NA	€2.00
Póvoa de Varzim	€2.43	€0.93	NA	NA	€1.50
Santa Cruz	NI	NA	NA	NA	NA	€2.00
Sintra	€2.10	NA	NA	NA	€2.00
Vila Nova de Gaia	€1.96	€0.96	NA	€1.00	€2.00	NA
Vila Real de Santo António	€1.06	€0.06/€0.56***	NA	NA	€1.00/€0.50***

Age of taxpayers by municipality_

Municipalities	Age of taxpayers
Braga	16
Cascais	13
Coimbra	16
Faro	13
Figueira da Foz	16
Lisboa	13
Mafra	12
Óbidos	13
Porto	13
Póvoa de Varzim	16
Santa Cruz	13
Sintra	13
Vila Nova de Gaia	16
Vila Real de Santo António	10

Exemptions for medical treatment and respective companionship_

Municipality	Exemptions for medical treatment	Companionship
Braga	100%	1 companionship
Cascais	Not applicable	Not applicable
Coimbra	100%	1 companionship
Faro	100%	1 companionship
Figueira da Foz	Not applicable	Not applicable
Lisboa	100%	1 companionship
Mafra	Not applicable	Not applicable
Óbidos	100%	Not applicable
Porto	100%	2 companionships
Póvoa de Varzim	100%	2 companionships
Santa Cruz	Not applicable	Not applicable
Sintra	100%	1 companionship
Vila Nova de Gaia	100%	1 companionship
Vila Real de Santo António	Not applicable	Not applicable

Exemptions for social/natural emergencies_

Municipalities	Social/Natural emergencies
Braga	100%
Cascais	Not applicable
Coimbra	100%
Faro	Not applicable
Figueira da Foz	100%
Lisboa	Not applicable
Mafra	Not applicable
Óbidos	Not applicable
Porto	100%
Póvoa de Varzim	100%
Santa Cruz	Not applicable
Sintra	100%
Vila Nova de Gaia	Not applicable
Vila Real de Santo António	Not applicable

Values and periods for municipal tourist taxes_

Municipality	Tourist tax—high season	Tourist tax—low season	Annual tourist tax
Braga	€1.50*	—	—
Cascais	—	—	€2.00
Coimbra	€1.00*	—	—
Faro	€1.50*	—	—
Figueira da Foz	€2.00**	€1.50***	—
Lisboa	—	—	€2.00
Mafra	€2.20****	€1.10*****	—
Óbidos	—	—	€1.00
Porto	—	—	€2.00
Póvoa de Varzim	—	—	€1.50
Santa Cruz	—	—	€2.00
Sintra	—	—	€2.00
Vila Nova de Gaia	€2.00**	€1.00***	—
Vila Real de Santo António	—	—	€1.00/€0.50******

Municipal tourist tax regulations by inter-municipal communities/metropolitan area_

Municipalities	Tourist tax regulations	Intermunicipal community/Metropolitan area
Braga	Braga municipal tourist tax regulation	Cávado Intermunicipal Community
Cascais	Regulations for the collection and scale of taxes, licences, and other municipal revenues—chapter iii—rules for the implementation of the tourist tax	Lisbon Metropolitan Area
Coimbra	Coimbra municipal tourist tax regulation	Coimbra Region Intermunicipal Community
Faro	Faro municipal tourist tax regulation	Algarve Intermunicipal Community
Figueira da Foz	Figueira da Foz municipal tourist tax regulation	Coimbra Region Intermunicipal Community
Lisboa	General regulation of taxes, prices, and other revenues of the municipality of Lisbon—section vi—municipal tourist tax	Lisbon Metropolitan Area
Mafra	Mafra municipal tourist tax regulation	Lisbon Metropolitan Area
Óbidos	Óbidos municipal tourist tax regulation	Oeste Intermunicipal Community
Porto	Porto municipal tourist tax regulation	Porto Metropolitan Area
Póvoa de Varzim	Municipal tourist tax regulation	Porto Metropolitan Area
Santa Cruz	Municipal ecotax regulation	Not applicable
Sintra	Regulation of fees and other revenues of the municipality of Sintra—annexe iv implementing Regulation of the municipal tourist tax on overnight accommodation	Lisbon Metropolitan Area
Vila Nova de Gaia	Vila Nova de Gaia city tax regulation	Porto Metropolitan Area
Vila Real de Santo António	Regulation of the tourist tax of the municipality of Vila Real de Santo António	Algarve Intermunicipal Community

Exemptions for disabled people and respective companionship_

Municipality	Exemptions for disabled people ≥ 60%	Companionship
Braga	100%	Not applicable
Cascais	Not applicable	Not applicable
Coimbra	100%	1 companionship
Faro	100%	Not applicable
Figueira da Foz	100%	Not applicable
Lisboa	Not applicable	Not applicable
Mafra	100%	Not applicable
Óbidos	Not applicable	Not applicable
Porto	100%	Not applicable
Póvoa de Varzim	100%	1 companionship
Santa Cruz	Not applicable	Not applicable
Sintra	Not applicable	Not applicable
Vila Nova de Gaia	100%	Not applicable
Vila Real de Santo António	Not applicable	Not applicable