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 |
| 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 |