In Portugal, tourist taxes are already charged in at least 40 municipalities, but Lisbon charges the highest amount, at four euros per night, since September of last year. The tourist tax charged in the capital has generated over 260 million euros for the city's coffers in almost ten years, and in 202,4 it reached nearly 49.51 million euros.

Amsterdam (€18.45) takes first place in the European ranking, followed by Athens (€8.17), Rhodes (€8.17), Heraklion (€8.17), and Thessaloniki (€8.17) and Berlin (€7.38) round out the top six.

In the capital, the tax began in January 2016, applying to overnight stays for domestic and foreign tourists in hotels or local accommodations, "up to a maximum of seven nights per guest per stay," with guests under 13 years of age exempt. Initially, the amount was one euro per night, but in January 2019 it increased to two euros, and in September 2024 it doubled.

In 2024, Lisbon also began charging a tourist tax on arrivals by sea: two euros per passenger over 13 disembarking from a cruise ship in transit.

Porto follows, with a tourist tax of three euros per overnight stay for people over 13 and up to a maximum of seven consecutive nights. Porto City Council reported last month that revenue from the tourist tax increased 42% in the first four months of the year compared to the same period in 2024, justifying the increase by adjusting the rate from two to three euros. By April 2025, revenue from the municipal tourist tax totaled 9.3 million euros.

The Porto City Council implemented the Municipal Tourist Tax in 2018 to respond to the city's growing activity. The executive justified the recent increase by citing tourism-related expenses borne by the municipality in 2023 in areas such as culture, heritage, the environment, urban planning, and mobility.

This week, the Secretary of State for Tourism, Commerce, and Services advocated for the "rationalization" of the application of the tourist tax in Portugal, arguing that its current disparity and municipal management do not always guarantee "added value and advantages" for the sector.

Meanwhile, a study by real estate information company CoStar showed that Portugal ranks 8th among the EU countries with the most expensive tourist accommodation prices.