Local accommodation taxes increase from 2025 and new licenses are prohibited (with one exception)


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The Government’s measures contemplate the incentive to the return of local lodging to housing rental. They were presented this Thursday by António Costa

At the briefing of the Council of Ministers this Thursday, dedicated to the topic of housing, the incentive to return to the housing market was determined.

A “strong incentive” regime will be created for the return to the housing market of residential fractions, which are currently dedicated to local accommodation.

All owners who have dwellings in local accommodation and who transfer them to the rental housing regime will have a zero income tax exemption until 2030, provided that they opt for this measure by the end of 2024. An extraordinary tax rate will apply to those who decide to keep their dwelling in local accommodation.

The current licenses that are already granted will be subject to reassessment in 2030 and from 2030 onward will be subject to periodic reassessment.

The issuing of new local lodging licenses will be prohibited, with the exception of licenses for rural lodging “in a strip of municipalities in the interior of the country” without urban pressure and where rural lodging can be an “important contribution to the dynamization of this territory’s economy”.

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