How much is the Lisbon tourist tax?
The figure comes from the city's own fee table, the Tabela de Taxas Municipais 2025, published in Lisbon's Diário Municipal on 19 December 2024. Row 9.4.1 sets the "Taxa de Dormida" at €4.00 per guest per night, applying up to a maximum of 7 nights.
The tax is per person, not per room, and it stops counting after the seventh night of a stay. A few examples:
| Who and how long | Taxable guests | Tax |
|---|---|---|
| Couple, 4 nights | 2 | €32 |
| Two adults, children aged 10 and 14, 5 nights | 3 | €60 |
| Solo traveller, 10 nights | 1 | €28 (capped at 7 nights) |
| Two adults, child aged 8, 7 nights | 2 | €56 |
The 14-year-old pays, the 10-year-old and the 8-year-old do not. For a family on a two-week holiday in one apartment, the cap makes a real difference: four adults pay €112 in total instead of €224.
Who doesn't pay
The regulation text lists the exemptions in its article 71:
- Guests under 13.
- Medical stays. Guests whose stay is to obtain medical services are exempt for the treatment days plus one night, and the exemption extends to one companion. Ask your accommodation in advance what proof it wants.
- Students and researchers starting higher education or a research grant, for up to 60 consecutive days, with proof of that status.
- Social and emergency placements arranged by the City Council, Social Security, the migration agency AIMA or the Santa Casa da Misericórdia.
The list has no exemption for business travel, and the regulation keeps this tax out of the city's general disability and low-income exemptions.
Who charges it, and when
You do not pay the city directly. The regulation makes the operator of the accommodation responsible, or a booking platform that has an agreement (protocol) with the city. It applies in hotels, tourist apartments, turismo de habitação (guest stays in historic homes), local accommodation such as short-term rentals and hostels, and boat-hotels within Lisbon.
The tax is collected at check-in or check-out, or at booking when the platform has an agreement with the city. It is not subject to VAT, and the regulation says it must be shown separately on the invoice or billed on its own as "Taxa Municipal Turística/City Tax". If your booking confirmation says "taxes included", check whether that covers the municipal tax or only VAT. If a small guesthouse asks for cash, our guide to paying in Portugal with cards and Multibanco covers Multibanco ATMs and paying by card.
Cruise passengers pay a separate €2
If you arrive by sea, the same fee table sets a "Taxa de Chegada por Via Marítima" of €2 per passenger disembarking from a cruise ship calling at Lisbon (row 9.4.2). Under-13s are exempt. The regulation makes the cruise terminal operator responsible for paying it to the city, so look for it among the port charges in your cruise fare rather than expecting a bill ashore.
Has the rate changed for 2026?
The regulation text in force is the 2024 amendment to the city's fee regulation (Aviso n.º 18684/2024/2, approved by the City Council on 19 July 2024 and the Municipal Assembly on 23 July 2024), and the €4 rate appears in the 2025 fee table that followed it. On 19 October 2026 we could not find a 2026 fee table on the city's open-data portal, nor any official notice of a new rate. The city's own service page on the tax did not load when we tried it. Treat €4 as the current rate, and look at your booking confirmation or ask your accommodation if your stay is months away.
Arriving soon? Our Lisbon airport to city centre guide covers the trip from the terminal to your check-in desk.