The Portuguese capital, which has been charging the tax since 2016, and currently charges the highest amount nationwide of four euros, recorded a total revenue of 260,131,495.65 euros between January of the first year and May 2025.

The charge began to be applied to overnight stays by national tourists (including Lisbon residents) and foreigners in hotels or local accommodation establishments, “up to a maximum of seven nights per guest and per stay”, with guests under the age of 13 being exempt. Initially, it was one euro per night, but in January 2019 it increased to two euros and in September 2024 it doubled to four.

According to data from the Lisbon City Council (CML) sent to Lusa, in the first year the tax generated around 11.35 million euros, a figure that kept rising until 2019.

In the first three years, when the tax was one euro per night, the municipality obtained 46.45 million euros (ME), namely 11.35 ME in 2016, 16.55 ME in 2017 and 18.55 ME in 2018.

In 2019, the year in which the tax increased to two euros per night, the CML collected 36.08 ME, but the growth trend was affected by the Covid-19 pandemic, declared in March 2020 and which lasted until May 2023 (according to the World Health Organization).

In this context, the worst year for Lisbon's accounts was 2021, when the amount collected was 9.91 ME, lower than the 12.11 ME achieved in 2020.

Although the pandemic continued beyond 2020 and 2021, in 2022 there was a significant recovery, with the tourist tax accounting for 33.06 ME, reaching 40.24 ME in 2023 and breaking its record in 2024, reaching 49.51 ME.

According to data from CML, up to May 31 of this year, 32.76 ME had already been collected since January, and a new record could be broken again in 2025.

Before the increase to double the value of the tax in September last year, the best months were recorded in April and July, exceeding 6 ME in both cases. According to the city hall, the increase in the rate to four reais was a reflection of October, which ended up being the best month of the year, with 8.16 million euros.

Porto

As for Porto, where the municipal tourist tax (TMT) came into effect in 2018 at one euro and increased to three in December 2024, 20.9 million euros of settled revenue were collected last year, that is, 8.13% more than in 2023, when revenue was 19.2 million euros.

“Up to April 30, 2025, the TMT's settled revenue totaled 9.3 million euros, which represents an increase of almost 42% compared to the same period in 2024, when 6.6 million euros were recorded,” the municipality told Lusa.

In Póvoa de Varzim, one of the most popular bathing areas in the North region, the amounts collected in 2024 “are around 500 thousand euros”, according to a city council source.

Meanwhile, the tourist tax on arrivals by sea to Lisbon, with a fixed unit value of two euros per passenger (over 13 years old) disembarking from a cruise ship in transit, at terminals located in the municipality, effectively charged since April 1st of last year, generated 365,920 euros in its first year.

In the first five months of 2025 alone, the maritime tax generated R$ 309,397, so it should exceed the amount charged last year.

Under the presidency of Carlos Moedas (PSD), the Lisbon City Council reiterated that the positive effects of tourism imply the reinforcement of urban infrastructures and the functioning of the city, namely the expansion of public interventions in terms of infrastructures, mobility, urban cleaning, public spaces, security and the offer of tourism, culture and leisure.

The city council emphasizes that the city's residents should not be burdened with the costs of tourism. The amounts collected are intended for “funding the strengthening of hygiene and urban cleaning throughout the city” and investments have already been made in the Navy Dock, South-South Station, Royal Treasury Museum and the 25 de Abril Bridge Interpretation Center.