Special Alojamento Local Tax (CEAL)

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

The “Mais Habitação” law has not yet been fully approved, and there is still a possibility that this tax in particular is considered unconstitutional, but if it goes ahead in its current form, I believe the following is a reasonable summary of how it will be applied.

The CEAL (Contribuição Extraordinária sobre o Alojamento Local) tax applies to AL’s registered on 31st December each year and is calculated taking into account:
– AL economic coefficient
– Urbanistic pressure coefficient
– the area of the AL
– 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 Quartos (rooms) category, ALs registered in the primary residence of the owner if rented for less than 120 days, or entire buildings. 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 (€63 for Q1 2023, but for the first year, the 2019 value of €29 will be considered)
– minimum area in m2 for a T1 (52m2, according to the RGEU regulations)

AL Coefficient in 2024 = (29 x 365 days) / 52 (T1 m2) = 10,585 / 52 = 203.56
AL Coefficient in 2025 assuming 2023 RevPar = (63 x 365 days) / 52 (T1 m2) = 22,995 / 52 = 442.21

– another complicated formula, which has been estimated to be between 0.75 and 1.0

Example, T2, 80m2:
CEAL for 2024 = 203.56 (AL Coefficient) x 80 (m2) x 0.75 (Urban coefficient) = 12,213.60
Tax applied at 15% = €1,832.04
CEAL for 2025 = 442.21 (AL Coefficient) x 80 (m2) x 0.75 (Urban coefficient) = 26,532.69
Tax applied at 15% = €3,979.89


– 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 above calculations take in to account the urban coefficient of 0.75. It will be 1.0 in many areas, meaning even higher taxes.
– the relevant coefficients are published yearly by Finanças, with the first figures being published within 60 days of the law coming into effect..