by | Sep 7, 2023 | Alojamento Local, Fiscal, Mais Habitação

UPDATE: A previous version of this post came online before the new housing law passed. The law has since come into effect, the necessary coefficients published and we can confirm the information below.

The “Mais Habitação” law came into effect on 7th October 2023, and the following is how the new Alojamento Local tax will be applied.

The CEAL (Contribuição Extraordinária sobre o Alojamento Local) tax applies to AL’s registered and active on 31st December each year and is calculated taking into account:
– AL economic coefficient
– Urbanistic pressure coefficient
– the area of the AL (the “área bruta privativa” on the property’s “caderneta predial” document)
– the tax rate applied (15%)

It does not apply to low density areas defined in the Annex of this ordinance: Portaria n.º 208/2017 de 13 de julho, villas or townhouses (Moradias), ALs in the Rooms (Quartos) category, ALs registered in the primary residence of the owner if rented for less than 120 days, or entire buildings as long as there are no floors or units where independent use or access is possible. The owner maintains subsidiary responsibility for the tax even if not the holder of the licence (e.g. if the owner rents to a management company who runs the AL)


– average AL RevPAR as published by the INE (National Statistics Institute). For the first year to be taxed, 2023 (paid in June 2024), the 2019 value of €29.95 will be considered. The tax for 2024, paid in 2025, will use the Alojamento Local Revpar for 2024, with the 2023 RevPar currently running at 45.78 as seen here: https://travelbi.turismodeportugal.pt/alojamento/revpar-e-adr/
– minimum area in m2 for a T1 (52m2, according to the RGEU regulations)

AL Coefficient in 2024 = (29.95 x 365 days) / 52 (T1 m2) = 10,931.75 / 52 = 210.23
AL Coefficient in 2025 assuming current 2023 RevPar of 45.78 = (45.78 x 365 days) / 52 (T1 m2) = 16,709.7 / 52 = 321.34

– this coefficient, in a range of 0 to 1, was published for all parishes on 29th December 2023 in the ordinance Portaria n.º 455-E/2023, de 29 de dezembro, and designates the ratio of the increase in rental prices per m2 in the location of the AL to the highest increase of rental prices at national level. Note that if a certain parish doesn’t appear in this document, it is probably because it is designated as a low-density area (see above) and is therefore exempt from the tax.

Example, T2, 80m2 in Benfica, Lisbon:
CEAL for 2024 = 210.23 (AL Coefficient) x 80 (m2) x 0.5783 (Urban coefficient for Benfica) = 9726.08072. Tax applied at 15% = €1,458.91
CEAL for 2025 = 321.34 (AL Coefficient) x 80 (m2) x 0.5783 (Urban coefficient for Benfica) = 14866.47376. Tax applied at 15% = €2,229.97


– the tax is declared via an official Finanças form (to be defined) before 20th June of the following year and may be checked and corrected by Finanças. It is paid up until 25th June.
– if not paid voluntarily, Finanças can forcefully execute the charge, and also charge interest.
– payment of this tax is not deductible from company profit tax (IRC)

– The 2024 RevPar will almost certainly increase compared to 2023, meaning the estimate above for 2025 will be even greater.
– the relevant coefficients are published yearly by Finanças, and may change.