Municipal Tourist Tax Regulations in Portugal: A comparative analysis
Resumen
Our research has explored the complex landscape of Municipal Tourist Tax regulations across Portuguese municipalities that currently impose a tourist tax on overnight stays. The introduction of a tourist tax in Portugal first occurred in Aveiro in 2013. However, its implementation and collection did not achieve the expected impact, so it was discontinued. Many Portuguese municipalities now impose the tourist tax, including popular destinations such as Porto, Lisbon, and Faro, offering a unique opportunity to assess the evolving regulatory landscape and its effects on local economies. This study examined and compared the Portuguese regulations in force at the end of 2023. The analysis focused on the date of application, incidence, value, purpose, and exemptions of the tourist tax applied in the various municipalities, providing insights into the effectiveness and challenges of these tax policies in Portugal. The research will not only contribute to the scholarly understanding of municipal tourist tax dynamics but also offer practical implications for policymakers, local authorities, and the broader tourism industry.
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Derechos de autor 2025 Laurentina Vareiro, Soraia Gonçalves, Eva Maria Miranda, Raquel Mendes
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