How to register a short-term rental (AL) in Portugal

In Portugal, anyone who rents a property for short tourist stays — a house, an apartment, rooms — is running an Alojamento Local (AL) establishment and is legally required to register it before taking the first guest. It isn't optional: without registration, the activity is illegal and subject to fines.

The registration isn't a "licence" in the classic sense of asking permission and waiting. It's a prior communication with deadline: the holder declares they will open the establishment and, unless the municipal council objects within the legal deadline, the registration is granted and generates a number — the registration number in the RNAL (National Register of Local Accommodation), also known as RNT. That number is the valid title to open to the public.

There are four recognised modalities, and your property fits one of them:

• House (moradia) — a single-family dwelling (a standalone house).
• Apartment — an autonomous fraction of a building.
• Hospitality establishment — when you run a unit with several rooms; this includes the hostel figure. The general limit is 9 rooms and 30 occupants (hostels have their own rules).
• Rooms — up to 3 rooms rented within the holder's own residence.

Knowing which modality you fall under is the first step, because some requirements (signage, capacity, safety) vary with it.

Registering an AL doesn't happen in a vacuum. Three things must be sorted before you submit the prior communication:

• An active tax number (NIF) — if you're a non-resident, you may also need a fiscal representative in Portugal.
• Opening your activity at the tax office (AT) — before registering the AL, you declare the start of the accommodation-services activity. This is where you choose your tax framework and get the activity open so you can issue invoice-receipts.
• Title over the property — you must be the owner, or hold a contract (lease, loan-for-use) that authorises you to run accommodation. If you rent from a landlord, the contract must expressly allow this use.

On the tax framework, broadly and always to confirm with an accountant: AL income is taxed under personal income tax (IRS) category B. Under the simplified regime, a coefficient of 0.35 is applied to turnover (i.e. 35% is presumed taxable); in containment zones the coefficient rises to 0.50. For VAT, there's an exemption up to €15,000 of annual turnover under article 53 of the VAT Code (limit updated by Decree-Law 35/2025); above that, the reduced 6% rate generally applies to accommodation on the mainland (it varies in the autonomous regions). Above €200,000 of turnover you move to organised accounting.

These figures and coefficients change with the annual State Budget and with your specific situation. Handle the tax framework with a certified accountant — it's the part where a mistake costs the most.

With your activity open at the tax office, the registration itself is done online, at the Single Electronic Counter (accessed via the Balcão do Empreendedor / ePortugal portal), authenticating with Digital Mobile Key or citizen card. Submitting it has no direct cost.

On the form you identify the holder, the property, the modality, the capacity (number of rooms, beds and occupants) and attach the required documents — among them proof of title over the property, the declaration of activity start and proof of insurance. On submission, the system records the communication and opens the municipal council's objection window.

The municipal council has a deadline to respond: 60 days in a standard area, or 90 days if the property is in a containment area. If it says nothing within the deadline, no objection is deemed to exist and the registration is tacitly granted — the RNAL registration number is generated and communicated to the holder, and from then on you can open to the public.

Watch out for containment areas: some municipalities (and zones within them, such as certain parishes in Lisbon or Porto) limit or suspend new AL registrations to ease pressure on housing. In those zones the process is longer and can be refused. Before buying or renting for AL, confirm with the municipal council whether the property is in a containment area.

Having the registration number isn't enough — the establishment must meet legal requirements to host guests safely and lawfully. The main ones:

• Civil liability insurance — mandatory, with a minimum cover of €75,000 per claim, covering damage to guests and third parties (including fire).
• Identification plate — affixed by the entrance (outside, for hostels), in the official format, identifying the establishment as AL.
• Complaints book — in both physical and electronic versions, available to the guest.
• Information book — with operating rules, usage instructions and, in apartment buildings, noise and condominium rules relevant to guests, in Portuguese and at least one foreign language.
• Fire safety — for establishments with fewer than 10 occupants there are minimum requirements (a fire extinguisher, fire blanket and first-aid kit are typical); above that, stricter safety rules apply.
• Conditions of hygiene, comfort and connection to the public water and sewage network.

Each modality has variations — a hostel doesn't have the same requirements as three rooms in your home. The exact list and official templates are in Turismo de Portugal's Technical Guide to Local Accommodation, which you should consult for your specific case.

Once the establishment is running, there are ongoing obligations. The most overlooked is reporting foreign guests: for each guest of foreign nationality, you must submit the accommodation form through SIBA (the Accommodation Forms Information System) within 3 business days of check-in. This obligation applies exclusively to foreigners — Portuguese guests are not reported. With the dissolution of SEF, this system is now overseen by AIMA.

There's also the tourist tax (a municipal tax) where it exists: charged per guest per night, it varies from municipality to municipality (and may not exist in yours), and it's the accommodation that collects it and hands it to the council. Confirm with the property's municipal council whether there's a tax, the amount and how to remit it.

As for the legal framework, 2026 is a year of greater stability. Decree-Law no. 76/2024, in force since 1 November 2024, reversed much of the More Housing law's restrictions: registrations no longer lapse after five years, the lapse of inactive registrations ended, the registration can again be transferred (except in containment areas) and the Extraordinary Contribution on Local Accommodation (CEAL) was repealed. Even so, containment areas, quotas and tourist tax are decided municipality by municipality — so before you proceed, always confirm with the municipal council, with Turismo de Portugal/RNAL and with the Tax Authority. This guide is informative and does not replace legal or tax advice.