Tomar to charge tourists two euros per night starting in November

The Municipal Assembly of Tomar has approved the Tourist Tax Regulation of the Municipality of Tomar, which sets the value at 2.00 euros per night, a charge that now applies to guests aged 13 or older and to accommodation units within the municipality. The approval was made public by Notice no. 26574/2026/2, published in the Diário da República, 2nd series, no. 207, on October 26, 2026.

The regulation was approved by the municipal assembly, under a proposal from the Tomar City Council, during the 1st meeting of the 4th ordinary session, held on September 28, 2026. The notice is signed by the mayor, Tiago Manuel Henriques Ferreira Carrão, dated October 15, 2026, and mandates posting in the customary public places and publication on the municipality’s institutional website.

The tax comes into effect on the first day of the month following its publication, namely, November 1, 2026. The economic-financial justification attached to the regulation determines a cost of 2.96 euros per night, a value that served as the basis for setting the charge at 2 euros.

Two euros per night, with a limit of five nights

The tax is due per guest, per night, up to a maximum of five consecutive nights per person and per stay; the interruption of the stay implies a new count of the maximum period. A stay of less than one night under a “day use” regime exceeding three hours is equivalent to one night for collection purposes.

The scope of application covers all types of accommodation in the municipality:

• Hotel establishments, including hotels, guesthouses, and apartment-hotels;
• Tourist villages, tourist apartments, and tourist complexes (resorts);
• Housing tourism and rural tourism enterprises;
• Local accommodation in houses, apartments, or rooms, including hostels, bed and breakfasts, and inns;
• Camping parks and caravan parks.

The settlement and collection are the responsibility of the operating entities, which issue an invoice-receipt with an express reference to the VAT exemption and may issue a single invoice per family or group, at the request of the guests.

Revenue allocated to tourism and a 2.5% commission for accommodation

The revenue is exclusively allocated to expenses and investments linked to tourism activity: promotion of the destination Tomar, conservation of heritage and public space, urban cleaning in high-traffic areas, tourist support, cultural revitalization, and sustainable tourism projects.

For the provision of settlement and collection services, the responsible entities receive a commission of 2.5% on the amounts effectively collected and delivered to the municipality, subject to VAT. The regulation also creates a Municipal Tourist Tax Monitoring Commission, chaired by the mayor or a councilor with delegated authority, which meets at least once a year and issues an opinion on the application of the revenue.

The municipality is required to publish an execution report of the revenue relating to the previous calendar year on its institutional website by April 30th of each year.

Exemptions and fines up to 40 thousand euros

The tax is not paid by children under 13, people with a degree of disability equal to or greater than 60% and up to two companions, veterans and surviving spouses, victims of eviction or involuntary displacement, and people housed by public social organizations or by determination of public entities in situations of social emergency or civil protection.

Also exempt are asylum seekers and beneficiaries of international protection, pilgrims on their way to the Sanctuary of Fátima on the first night of each journey, patients undergoing treatment in the municipality with two companions, and students of higher education or professional training institutions in the municipality.

Failure to register on the municipality’s electronic platform is punishable by fines of 500 to 10,000 euros for individuals and 1,000 to 40,000 euros for legal entities. Failure to transfer the collected funds within the prescribed period is punishable by fines of 1,000 to 20,000 euros and 2,000 to 40,000 euros, respectively.

Registration deadlines and monthly declaration

Entities already in operation have 30 days after the entry into force to carry out the registration and enrollment on the electronic platform, and must individually register each establishment they operate. The cessation of activity and changes to relevant data must be communicated within ten days.

The declaration is monthly and must be sent by the 15th day of the month following the one to which the data refers, even when there is no tax to be settled; the municipality provides the payment reference within five business days and the entities transfer the funds within ten business days. Those who are exempt from VAT or submit this tax quarterly may opt for a quarterly declaration.

During the first 90 days of validity, the administrative offense regime is not applicable, without prejudice to the obligation to deliver the collected funds.

The tax adds Tomar to the list of municipalities with a tourist tax and transfers to visitors part of the cost of the municipal services that support the visit, in a municipality that has the Convent of Christ, classified as a UNESCO World Heritage site, and the Festa dos Tabuleiros as its main attractions. For local accommodation operators, the new regime translates into obligations for registration, monthly declaration, and remittance of funds, with an initial period of sanctioning tolerance.

Source: Diário da República, 2nd series, no. 207, of October 26, 2026, pág. 1/11 to 11/11 (official reference: Notice no. 26574/2026/2).