Curated Property Journal · Regulatory Guide · Lisbon
Alojamento Local in Lisbon: The 2026 Rules Explained
The rules governing Alojamento Local in Lisbon have changed more in the past three years than in the previous decade. This is the definitive guide for property owners in 2026 — with no legal jargon and no ambiguity about what the current position actually is.
Published September 2026 · Curated Property, Lisbon · 11 min read
What This Guide Covers
- How Lisbon's AL rules evolved from 2014 to 2026 — the full legislative timeline
- Which property types and parishes can be licensed today
- The AL application process, step by step
- What the Decreto-Lei 76/2024 reforms mean — and what changed in November 2024
- Tax obligations for AL owners in Portugal: IRS, IMI, tourist tax
- Whether an AL licence transfers when you sell a property
Why 2026 Is a Pivotal Moment for Lisbon AL Owners
Understanding the current Alojamento Local rules requires understanding how we got here. Lisbon's short-let framework has been through a period of exceptional legislative turbulence — three significant pieces of legislation in three years, a change of government, and a series of court challenges that left the position genuinely unclear for much of 2024.
The 2026 position requires understanding two frameworks in parallel. Nationally, Decreto-Lei 76/2024 (November 2024) is unambiguously positive for AL owners — it abolished the five-year licence term, revoked the national moratorium, removed the condominium authorisation requirement for apartments, and eliminated the CEAL tax. At the same time, the Câmara Municipal de Lisboa revised its own Regulamento Municipal do Alojamento Local (RMAL) in December 2025, tightening the municipal containment thresholds and extending the list of parishes where new apartment registrations remain blocked at local level. The practical outcome is that owners with existing registrations are in the strongest position they have been since 2023 — but those considering new registrations in Lisbon's central parishes face a landscape that is structurally similar to 2023, despite the change in the national legal mechanism.
The Legislative Timeline: How We Got Here
Alojamento Local framework established (Decreto-Lei 128/2014)
Portugal introduced a formal legal framework for short-term rentals for the first time. The AL licence system created clear categories (moradia, apartamento, hostel), a registration process via the Balcão Único Electrónico, and minimum safety and habitability standards. Licences were issued without geographic restrictions.
Favourable — created legal clarity and opened the market
First containment measures (Lei 62/2018)
As housing pressure in Lisbon intensified, the first limitations were introduced. Municipalities were given power to designate "containment areas" where new AL licences could be suspended. Lisbon began designating certain parishes as containment zones. Condominium assemblies were given a limited voice in AL licensing — a precedent that would be expanded significantly in 2023.
Mixed — first geographic restrictions, but limited in scope
COVID-19: AL market collapses, government support introduced
The pandemic effectively suspended the Lisbon short-let market. The government introduced a "lay-off" scheme for AL operators, suspended certain licence renewal requirements, and offered support to operators who converted properties to long-term tenancies. Many owners exited the market permanently; others returned stronger in 2021–22 as tourism rebounded faster than in most European cities.
Disruptive — market pause, not a structural change to the legal framework
Mais Habitação package (Lei 56/2023) — sweeping restrictions
The most significant restructuring of the AL framework since 2014. Key provisions: a blanket moratorium on new AL licences for apartamentos in "pressured housing areas" (covering most of Lisbon's central parishes); condominium assemblies given the right to vote to prohibit AL in their building by majority of fraction values; existing licences moved to a five-year renewable term requiring active renewal rather than indefinite continuation; introduction of a municipal AL contribution (CEAL); and suspension of the NHR tax regime's most favourable provisions for new applicants.
Highly restrictive — the most significant change to the AL framework in a decade
Decreto-Lei 76/2024 — comprehensive reversal of the 2023 AL restrictions
The Aliança Democrática government passed Decreto-Lei 76/2024 (published 23 October 2024, in force 1 November 2024), which revoked the core restrictions of the 2023 Mais Habitação legislation. Specifically: the national suspension of new AL apartment registrations was revoked; the five-year renewable licence term and annual renewal obligation were abolished — AL registrations now remain valid indefinitely; the personal and intransmissible nature of registrations was revoked, so registrations now transfer automatically with the property; the CEAL (Contribuição Extraordinária de Alojamento Local) was abolished entirely, with retroactive effect from 31 December 2023; and the requirement for prior condominium authorisation for apartamento AL was removed (retained only for hostels). Municipalities retain the power to designate "áreas de contenção" (containment areas), where new registrations may face additional local scrutiny and a higher IRS coefficient (0.50) applies. The NHR regime was replaced with the IFICI programme for qualifying professionals.
Significantly favourable — the most substantive pro-AL reform since the 2014 framework was established
Lisbon's RMAL revised — municipal restrictions tightened independently of the national liberalisation
The Câmara Municipal de Lisboa revised its Regulamento Municipal do Alojamento Local (RMAL), with the new containment designations published as Aviso n.º 29926-A/2025 on 5 December 2025 (in force 6 December 2025). While the national DL 76/2024 liberalised the framework, Lisbon moved in the opposite direction. The RMAL formalised a two-tier containment system monitored simultaneously at parish (freguesia) and neighbourhood (bairro) level: "contenção absoluta" (new apartment and moradia registrations blocked) and "contenção relativa" (permitted with conditions). Thresholds were tightened: contenção absoluta now applies where the AL-to-housing ratio exceeds 10% (down from 20%); contenção relativa applies above 5% (down from 10%). Six parishes entered contenção absoluta at that point: Santa Maria Maior (66.9%), Misericórdia (43.8%), Santo António (25.1%), São Vicente (16.1%), Arroios (13.5%) and Estrela (10.8%). The revised RMAL also introduced a critical rule on transmissibility: in contenção areas, sale of a property typically causes automatic lapse (caducidade) of the AL registration for apartamento and moradia — meaning the buyer does not inherit the registration through a standard purchase and sale.
Restrictive for Lisbon — the municipal framework tightened even as the national framework liberalised
Current position — two-tier framework nationally, three parishes in contenção absoluta in Lisbon following April 2026 reclassification
Two developments in 2026 are relevant. In February 2026, the CML cancelled 6,765 AL registrations for failure to provide current insurance documentation — which altered the AL-to-housing ratios across multiple parishes. Following that recalculation, the CML reclassified several parishes in April 2026: Arroios, Estrela and São Vicente moved from contenção absoluta to contenção relativa, and Avenidas Novas exited the containment regime entirely. As at September 2026, only three parishes remain in contenção absoluta: Santa Maria Maior, Misericórdia and Santo António. Note: the CML reviews and publishes classifications monthly; any specific parish status should be confirmed on the CML portal before purchase, not on any static list. The national DL 76/2024 framework continues to apply: registrations do not expire, require no renewal, and no condominium authorisation is needed for apartments. However, in Lisbon's contenção areas, sale of a property typically causes automatic lapse of the AL registration — see the transferability section below.
Mixed — nationally liberalised and Lisbon's contenção list has shortened, but Santa Maria Maior, Misericórdia and Santo António remain in contenção absoluta with strict implications for buyers
What Can Be Licensed Today: National Framework vs. Lisbon's Municipal Rules
Understanding 2026 eligibility requires holding two frameworks in mind simultaneously. Nationally: DL 76/2024 means new apartment registrations are available in principle across Portugal. In Lisbon specifically: the revised RMAL (Regulamento Municipal do Alojamento Local, Aviso n.º 29926-A/2025, December 2025) maintains a two-tier municipal containment system — "contenção absoluta" (AL-to-housing ratio above 10%, new registrations blocked) and "contenção relativa" (ratio above 5%, registrations with conditions). As at September 2026, three parishes are in contenção absoluta: Santa Maria Maior, Misericórdia and Santo António — down from six after the CML reclassified Arroios, Estrela, São Vicente and Avenidas Novas in April 2026 following mass cancellations. Critical additional rule: in Lisbon's contenção areas, sale of a property typically causes automatic lapse of the AL registration for apartments and moradias — the buyer does not inherit it through a standard purchase. The CML reviews and publishes classifications monthly — any static list, including this one, may be out of date. Always confirm on the CML portal before purchase.
| Property Type | Location | 2026 Status | Notes |
|---|
| Moradia (standalone house) | Anywhere in Lisbon | ✓ Licensable | Standard AL application via BUE. No geographic restrictions. |
| Apartamento (existing registration) | Any parish | ✓ Continue operating | Registrations valid indefinitely since DL 76/2024 — no expiry and no renewal obligation. Transfers automatically with the property on sale. |
| Apartamento (new registration) | Non-containment parishes | ✓ Licensable | Standard application via BUE portal. No prior condominium authorisation required for apartamento AL (removed by DL 76/2024). |
| Apartamento (new registration) | Lisbon parishes in contenção absoluta — currently Santa Maria Maior, Misericórdia, Santo António (as at Sept 2026; reviewed monthly) | ✗ Blocked (municipal) | New apartment registrations blocked at municipal level (AL-to-housing ratio >10%). Additionally: in contenção areas, sale of a property typically causes automatic lapse of the existing AL registration — the buyer does not inherit it through a standard purchase and sale (RMAL, Art. 4(4)). Confirm current parish status on CML portal before purchase — classifications updated monthly. |
| Apartamento (new registration) | Lisbon parishes in contenção relativa (ratio 5–10%) or non-Lisbon municipalities | ⚠ Conditional | Permitted with additional local conditions. IRS coefficient rises to 0.50 in designated containment zones. Note: sale in contenção relativa areas may also trigger lapse of an existing registration — confirm transmissibility rules with CML before purchase. Classifications reviewed monthly. |
| Quarto (room within owner-occupied property) | Anywhere | ✓ Licensable | Owner must reside in the property. Maximum three rooms lettable simultaneously. Simpler AL category. |
| Hostel / estabelecimento de hospedagem | Anywhere in Lisbon | ⚠ Condominium consent required | The national moratorium on new hostel registrations was also lifted by DL 76/2024. However, prior condominium authorisation — the requirement revoked for apartamentos — was retained for hostels. A positive condominium assembly vote (by fraction values) is required before a hostel registration can proceed. |
The AL Application Process, Step by Step
The Alojamento Local registration is made through the Balcão Único Electrónico (BUE) portal — Portugal's single-window digital service for business registrations. For moradias and standard apartments, the process is largely administrative, with a 60-day tacit approval window. For properties in municipally designated containment areas ("áreas de contenção"), the tacit approval window extends to 90 days and local requirements may apply. Hostels additionally require prior condominium assembly authorisation before submission.
Verify RMAL designation and review condominium minutes
This is the most important step — do it before purchase, not after. Confirm with the Câmara Municipal de Lisboa whether the property's parish is currently in "contenção absoluta", "contenção relativa", or uncontained under the Regulamento Municipal do Alojamento Local (RMAL). The RMAL was revised in December 2025 with lower thresholds and an expanded list of restricted parishes; the pre-2025 designation map is no longer reliable. In contenção absoluta parishes, new apartment registrations are blocked at municipal level regardless of the national framework. In contenção relativa, additional conditions apply. Additionally, review the building's recent condominium minutes for any deliberation on repeated guest disturbances — while no prior condominium consent is required for apartments (since DL 76/2024), a pattern of formal complaints signals a management likely to use the reactive opposition mechanism.
Timeline: before purchase / day one — the RMAL check is the critical gatekeeping step
Obtain a NIF (Portuguese tax number) and activate the BUE portal account
Non-Portuguese owners must obtain a NIF (Número de Identificação Fiscal) from a Portuguese tax office (Finanças) — this can be done in person or through a fiscal representative. The NIF is required to access the BUE portal and to submit the AL application. Non-residents must also appoint a Portuguese fiscal representative if they do not hold a Portuguese residency permit.
Timeline: 1–5 working days for NIF; immediate portal registration thereafter
Prepare required documentation
Gather: property title document (certidão de teor) from the Conservatória do Registo Predial; Caderneta Predial (property tax identification from Finanças); proof of ownership or right to use the property; owner identification (passport or NIC); and a declaration of responsibility (declaração de responsabilidade). For hostels, also include the condominium assembly minutes recording a favourable authorisation vote.
Timeline: 3–10 working days to gather all documents
Submit application via BUE portal
Applications are made at balcaounico.pt under the "Alojamento Local — Registo" service. Select the correct AL category (apartamento, moradia or quarto), enter the property's Artigo Matricial reference, upload required documents, and submit. The system generates an AL number immediately upon submission — this number can be used on platforms while the formal registration document is processed. The municipality then has 60 days to reject the application for properties submitted via comunicação prévia com prazo, or 90 days for properties in designated containment areas; if no response is received within those periods, tacit approval applies.
Timeline: same day for submission; 60 days (or 90 in containment areas) for formal confirmation
Prepare the property for inspection (if requested)
The municipality may request a physical inspection of the property — particularly for properties in designated containment areas or for first registrations in a building without prior AL history. The inspection verifies habitability, fire safety, and compliance with the declared capacity. Ensure smoke detectors, CO detector, fire extinguisher and fire blanket are in place before submission.
Timeline: inspection typically requested within the 60-day review window (90 days in containment areas)
Register for IRS and begin annual obligations
Once the AL number is issued, register the activity with Finanças as an AL operator. This triggers the annual IRS declaration obligation (Modelo 3, category B income) and — where applicable — registration for the simplified VAT regime (AL operators below the VAT exemption threshold are generally exempt from charging VAT to guests). In some municipalities, registration for the Derrama and tourist tax collection may also be required.
Engage a contabilista certificado before operating — mistakes in this step create liability retrospectively
Condominium Rules and AL: The Position After DL 76/2024
One of the most significant changes introduced by Decreto-Lei 76/2024 was the removal of the requirement for prior condominium authorisation for apartamento Alojamento Local. Under the Mais Habitação legislation of 2023, a condominium assembly could vote — by majority of fraction values (permilagem) — to prohibit AL in the building before a registration could be granted. That preventive veto mechanism no longer applies to apartments. For hostels, prior condominium consent remains required.
"The 2023 condominium veto rule was repealed in November 2024. For apartamento AL registrations, no prior condominium vote is required in 2026 — and the fraction-value majority mechanism no longer applies to new applications."
The following points clarify the position currently in force:
New apartment AL registrations: No prior authorisation from the condominium assembly is required. The application is made directly via the BUE portal and assessed on its own merits — the condominium does not have a preventive veto.
Existing AL operations: The condominium assembly can only seek to oppose an existing AL operation through a deliberation based on demonstrated, repeated disturbances caused by guests (perturbações reiteradas). The final decision rests with the President of the Câmara Municipal — not with the condominium. This is a reactive, evidence-based mechanism, not a preventive one.
Hostels: Prior condominium authorisation remains required for the hostel category of AL. This is the one AL category where the condominium consent mechanism is still operative.
● Practical advice before purchasing
Although prior condominium consent is no longer required for apartment AL, it is still worth reviewing the building's recent condominium minutes before purchase. Check whether any deliberation on repeated guest disturbances has been recorded — this would signal that the building's management is likely to pursue the reactive opposition mechanism. It is not a legal blocker, but it is useful context.
Tax Obligations for AL Owners in Portugal
AL income is taxable in Portugal. Most individual owners use the simplified IRS regime, which applies a coefficient of 0.35 to gross AL revenue — meaning 35% of your gross income is treated as taxable, with the remaining 65% considered costs and therefore exempt. The resulting taxable amount is added to any other Portuguese income and taxed at the applicable marginal rate. Exception: if the property is located in a municipality-designated "área de contenção", the coefficient rises to 0.50 under the 2026 Orçamento do Estado, making half of gross revenue taxable. Confirm the applicable coefficient with your contabilista based on the property's parish designation.
| Tax / Obligation | What It Is | Who Pays | Rate / Amount |
|---|
| IRS (Income Tax) | Annual income tax on AL revenue | All AL operators (individuals) | Simplified regime: 35% coefficient × gross income, taxed at marginal rate (14.5%–53%+) |
| IMI (Property Tax) | Annual property tax based on VPT (taxable patrimonial value) | All property owners | 0.3%–0.45% of VPT for urban properties |
| Taxa de Turismo | Municipal tourist tax, collected from guests per night | Owner collects; remits to Câmara Municipal | €4.00 per guest per night in Lisbon (since 1 September 2024), capped at 7 nights per stay; guests aged 12 and under exempt. Platforms collect automatically for most bookings. |
| Modelo 3 declaration | Annual IRS tax return, including AL category B income | All AL operators | Filed April–June each year for the prior tax year. Penalty: €200–€2,500 for late filing. |
| Social Security (SS) | Contributions based on AL income above a threshold | Owners whose AL revenue exceeds €11,480/year (approx.) | 21.4% on a calculated income base. Applies from the second year of AL activity. Many owners with a primary employer are exempt — confirm with your contabilista. |
⚠ Non-resident owners: withholding tax applies
Non-residents who receive AL income from Portuguese properties are subject to a 25% withholding tax on gross income unless they are tax resident in an EU/EEA state, in which case they may elect to be taxed at Portuguese resident rates. The position for UK nationals post-Brexit changed in 2021 and should be confirmed with a Portuguese tax adviser. Operating through a management company that remits income to a non-resident owner does not eliminate this obligation.
Does an AL Registration Transfer When You Sell? The Lisbon Contenção Rule
This is the question with the most significant financial consequences in the current Lisbon market — and the answer is substantially different from what applies elsewhere in Portugal.
The national position (DL 76/2024): AL registrations are no longer "personal and intransmissible." Nationally, when a property is sold, the existing registration transfers to the new owner by filing an alteração de titularidade via the BUE portal within 30 days of the transfer of ownership. Registrations do not expire, so the new owner continues indefinitely.
The Lisbon contenção exception (RMAL, Art. 4(4)): In Lisbon's contenção absoluta and contenção relativa parishes, sale of a property through a standard purchase and sale (compra e venda) triggers automatic lapse (caducidade) of the AL registration for apartamento and moradia categories. This is not a limitation on transferability — it is termination. The buyer does not inherit the registration number. Exceptions to this lapse are narrow and essentially limited to succession, inheritance, and estate division. This means that a buyer of an AL-registered apartment in Santa Maria Maior, Misericórdia or Santo António through an ordinary purchase must presume the AL registration will cease to exist at the moment of transfer — and that obtaining a new registration in a contenção absoluta parish is effectively impossible.
⚠ Critical for buyers — do not assume the AL registration transfers
In Lisbon's contenção areas, the seller's AL registration typically lapses when the property changes hands through a purchase and sale. Before any offer or CPCV, buyers should confirm with the CML whether: (a) the property's parish is in contenção absoluta or relativa; (b) the specific transaction qualifies for one of the narrow legal exceptions to lapse. If no exception applies and the parish is in contenção absoluta, the buyer is acquiring a property they cannot register for AL — not one with a transferable licence.
The commercial framing of "AL licence premium" in Lisbon's central parishes therefore requires care. A seller with an active AL registration in Santa Maria Maior is selling an income stream that the buyer cannot replicate — not because of the registration's premium value, but because the registration lapses on the sale and a new one cannot be obtained. A buyer paying for that premium must be doing so on the basis of a confirmed applicable exception, not on the assumption that the registration transfers in the ordinary way.
Frequently Asked Questions
What are the Alojamento Local rules in Lisbon in 2026?
In 2026, two frameworks apply simultaneously. Nationally: DL 76/2024 (November 2024) means AL registrations no longer expire, require no periodic renewal, and are inherently transferable; no prior condominium authorisation is needed for apartments; the CEAL is abolished. In Lisbon specifically: the revised RMAL (Aviso n.º 29926-A/2025, December 2025) maintains a two-tier municipal containment system. In "contenção absoluta" parishes (AL-to-housing ratio above 10%) new apartment registrations are blocked and sale of a property typically causes automatic lapse of an existing registration. As at September 2026, three parishes are in contenção absoluta: Santa Maria Maior, Misericórdia and Santo António. Classifications are reviewed monthly by CML — confirm current status before purchase. Existing registrations outside a transaction continue to operate without restriction. All operators must declare income via the Modelo 3 IRS return.
Which Lisbon parishes restrict new Alojamento Local registrations in 2026?
The relevant 2026 concept is Lisbon's RMAL containment tier, not the 2023 "pressured area" notion. As at September 2026, three parishes are in "contenção absoluta" (new apartment registrations blocked, AL-to-housing ratio above 10%): Santa Maria Maior, Misericórdia and Santo António. These contain the bairros of Baixa, Alfama, Mouraria, Castelo, Chiado, Bairro Alto, Príncipe Real and part of Liberdade. "Contenção relativa" applies where the ratio is between 5% and 10%. Important: in contenção areas, sale of a property through a standard purchase and sale typically causes automatic lapse of the existing AL registration — not just restrictions on transfer. The list of designated parishes is reviewed monthly by the CML and has already changed since December 2025 — always verify current status on the CML portal before purchasing with AL intent.
How do I apply for an Alojamento Local licence in Lisbon?
Applications are made through the Balcão Único Electrónico (BUE) portal at balcaounico.pt. You will need: a Portuguese NIF (tax number), property title documentation (certidão de teor), a Caderneta Predial, owner identification, and a declaração de responsabilidade. The portal issues an AL number immediately on submission. Under the current framework, the municipality has 60 days to reject the application (90 days for properties in designated containment areas) — if no response is received, tacit approval applies. No prior condominium authorisation is required for apartment AL.
How long does it take to get an Alojamento Local licence in Lisbon?
For moradias and standard (non-containment) apartments, the effective timeline from application to registration is determined by the 60-day tacit approval period — but the BUE portal issues an AL number on the day of submission, which can be used on platforms immediately. For properties in municipally designated containment areas, the tacit approval period extends to 90 days. Document gathering (NIF, certidão de teor, Caderneta Predial) typically takes 5–15 working days before the formal application can be submitted. The "3–9 month municipal approval" timeline that applied to pressured-area apartments under the 2023 framework no longer applies in the same way — the national moratorium was lifted in November 2024.
What taxes do I pay on Alojamento Local income in Portugal?
AL income is declared as Category B income in the annual Modelo 3 IRS return. Under the simplified regime (the default for most individual operators), a coefficient of 0.35 applies to gross AL revenue — meaning 35% of your gross income is taxable and 65% is treated as deductible costs. In municipality-designated containment areas the coefficient rises to 0.50. The taxable amount is taxed at the applicable marginal IRS rate. You must also collect the Lisbon municipal tourist tax (€4 per guest per night since September 2024, capped at 7 nights per stay) from guests and remit it to the Câmara Municipal de Lisboa. IMI (property tax) applies at 0.3%–0.45% of the property's VPT annually. Non-resident owners face a 25% withholding tax unless eligible for an alternative treatment under a double tax treaty.
Can an Alojamento Local licence be transferred when you sell a property?
The answer depends entirely on whether the property is in a Lisbon contenção area. Nationally (DL 76/2024): yes, the registration transfers — the new owner files an alteração de titularidade via BUE within 30 days and continues operating indefinitely. In Lisbon's contenção absoluta and contenção relativa parishes (RMAL, Art. 4(4)): a standard purchase and sale triggers automatic lapse (caducidade) of the AL registration. The buyer does not inherit the registration. Exceptions apply only to succession and estate division, not ordinary purchases. This means a buyer of an AL apartment in Santa Maria Maior, Misericórdia or Santo António should presume the registration ceases on transfer — and that obtaining a new one in contenção absoluta is effectively impossible. Always confirm: (1) the property's current RMAL designation on the CML portal; (2) whether any legal exception to lapse applies to the specific transaction.
Let us navigate the process for you.
Curated Property works with owners of AL-licensed properties in Chiado, Príncipe Real, Estrela and Avenida da Liberdade. We can also advise on the licensing landscape before you purchase. Talk to our Lisbon team.
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