31/12/2023
⚠️ Important Update ⚠️
CEAL - Extraordinary Local Lodging Contribution
The CEAL tax coefficients were published on 29-12-2023.
CEAL applies to all AL establishments in the form of apartments and Properties integrated into autonomous buildings throughout Portugal, except Madeira, Azores, and inland territories.
It does not apply to independent properties (villas) or townhouses, apartments where only bedrooms are being rented, or apartments deemed as the primary residency of the taxpayer (fiscal residence) and the owner rents up to 120 days per year.
AL licenses registered as active as of 31-12-2023 will pay the CEAL tax by the end of June 2024. CEAL is due each year.
CEAL is calculated by applying the AL and urban pressure coefficients to the private area of the properties where the CEAL is levied. The applicable rate is 15%.
CEAL COEFFICIENTS:
AL ECONOMIC COEFFICIENT
Average AL RevPAR coefficient, published by INE (National Statistics Institute). For the first year to be taxed, 2023 (paid in June 2024), the 2019 value of €29.95 will be considered.
AL Coefficient in 2024 = (29.95 x 365 days) / 52 (T1 m2) = 10,931.75 / 52 = 210.23
URBAN PRESSURE COEFFICIENT
This coefficient, in a range of 0 to 1, was published for all councils on 29-12-2023 and can be seen here: https://diariodarepublica.pt/dr/detalhe/portaria/455-e-2023-835994082
This coefficient designates the ratio of the increase in rental prices per square meter in the location of the AL to the highest increase in rental prices at the national level. Note that if a particular parish doesn’t appear in this document, it is probably because it is designated as a low-density area and is, therefore, exempt from the tax.
EXAMPLES
AL UNIT T2, 80m2 in Tavira (Cabanas de Tavira):
CEAL for 2024 = €210.23 (AL Coefficient) x 80 (m2) x 0.5427 (Urban coefficient for Cabanas de Tavira) = €9,127.35.
Tax applied at 15% = €1.369,10
AL UNIT T3, 80m2 in Olhão (Fuzeta):
CEAL for 2024 = €210.23 (AL Coefficient) x 80 (m2) x 0.3592 (Urban coefficient for Fuzeta and Moncarapacho) = €6,041.17.
Tax applied at 15% = €906,18
Below you can find the CEAL per sq mt per parish in the Algarve, you need to multiply by the sq mts of your apartment.
ALBUFEIRA
Guia 13,36
Albufeira e Olhos de Água 12,93
Other parishes 1,37
FARO
Montenegro 6,98
Conceição e Estoi 8,96
Faro (Sé e São Pedro) 11,88
Santa Bárbara de Nexe 2,25
LAGOA
Estômbar e Parchal 8,81
Lagoa e Carvoeiro 8,80
Other parishes 1,48
LAGOS
Lagos (São Sebastião e Santa Maria). 21,61
Other parishes 1,37
LOULÉ
Almancil 10,82
Quarteira 19,20
Loulé (São Clemente) 10,89
Loulé (São Sebastião) 11,23
Boliqueime 5,99
OLHÃO
Olhão 12,13
Pechão 11,22
Quelfes 10,59
Moncarapacho e Fuseta 11,33
PORTIMÃO
Alvor 12,36
Portimão 13,72
Mexilhoeira Grande 5,72
SÃO BRÁS DE ALPORTEL
São Brás de Alportel 7,28
SILVES
Armação de Pêra 11,86
São Bartolomeu de Messines 7,47
Silves 7,24
Alcantarilha e Pêra... 7,38
Algoz e Tunes... 6,30
TAVIRA
Conceição e Cabanas de Tavira 17,11
Tavira (Santa Maria e Santiago) 15,73
Other parishes 2,48
VILA REAL DE STO ANTÓNIO
Vila Real de Santo António 6,63
Other parishes 1,20
Regulamenta a contribuição extraordinária sobre os apartamentos e estabelecimentos de hospedagem integrados numa fração autónoma de edifício em alojamento local («CEAL»)
