Short let in Lisbon: check the parish, then the numbers
Can a Lisbon flat be registered as a short let? The calculator checks the parish under the 2025 regulation first, then works out revenue, IRS and payback.
In short. Three Lisbon parishes, Santa Maria Maior, Misericórdia and Santo António, are in absolute containment under the regulation in force since 6 December 2025 (new short-let registrations only by narrow exception), and a sale there ends an existing one; in São Vicente, Arroios and Estrela only exceptions qualify. The calculator checks the parish first, then works out revenue, IRS on 35% of it and the payback period.
Your home
Your figures
Before you count on short lets
Check the address, not just the parish
Containment can apply to a single bairro, and a sale ends a registration inside it. Send us the address and we will check the status and the long-let alternative for you.
Parish first
Lisbon's Alojamento Local regulation, as amended by Aviso n.º 29926-A/2025/2, has applied since 6 December 2025. Where it applies, the calculator does not count short-let income at all: it tells you why and shows what the home would earn on a long let instead.
| Parish | Status | New short-let registration |
|---|---|---|
| Santa Maria Maior | Absolute containment | Only under a narrow exceptional regime; a sale ends an existing one |
| Misericórdia | Absolute containment | Only under a narrow exceptional regime; a sale ends an existing one |
| Santo António | Absolute containment | Only under a narrow exceptional regime; a sale ends an existing one |
| São Vicente | Absolute in the annex of December 2025; reported relative since April 2026 | Only by exception; a sale ends an existing one |
| Arroios | Absolute in the annex of December 2025; reported relative since April 2026 | Only by exception; a sale ends an existing one |
| Estrela | Absolute in the annex of December 2025; reported relative since April 2026 | Only by exception; a sale ends an existing one |
| The other 18 parishes | No parish-wide containment (Avenidas Novas: relative in the December 2025 annex, reported lifted in April 2026) | Possible, but check the bairro and the building |
Containment is measured as short lets against permanent homes, monitored monthly, and can be set for a single bairro. A parish without containment can still include a contained bairro, so check the address with the Câmara Municipal de Lisboa.
How the income is worked out
Revenue = price per night × 365 × occupancy. The calculator then deducts platform and management fees, cleaning per stay, utilities, IMI, condominium and insurance. IRS follows the simplified regime: 35% of revenue is taxable outside containment areas (50% inside), at your marginal rate. Payback = (price + purchase costs + furniture) ÷ net income a year.
We give no default for the nightly price or the occupancy: they depend on the flat, the street and the season, and a figure we cannot source would only mislead. Use the numbers from a comparable listing or a manager's quote.
Tourist tax and other charges
Guests pay Lisbon's tourist tax of €4 a night for at most 7 nights; the host collects it and passes it on, so it is not income. The extraordinary contribution on short lets (CEAL) was abolished by Decreto-Lei 57/2024, with effect from 31 December 2023. The national rules for registering a short let are in our sister site's guide to renting out property in Portugal.
Questions
Can I register a new short let in Lisbon?
Only under a narrow exceptional regime in Santa Maria Maior, Misericórdia and Santo António, which are in absolute containment. São Vicente, Arroios and Estrela, listed in absolute containment in December 2025, were reported in April 2026 to have moved to relative containment; either way only exceptions qualify. Elsewhere it is possible, but some bairros are contained on their own, and Avenidas Novas was in relative containment in the December 2025 annex, so check the address.
Does a short-let registration pass to the buyer?
Inside a containment area, no: a sale ends the registration of a flat or a house, and the buyer has to apply under the containment rules. Outside containment it normally passes with the property.
How is short-let income taxed?
As category B income. Under the simplified regime 35% of the revenue is taxed outside containment areas and 50% inside them, at your IRS rate. The extraordinary contribution on short lets (CEAL) has been abolished.
Who pays Lisbon's tourist tax?
Guests aged 13 and over: €4 a night each, for at most 7 nights. The host collects it and passes it to the Câmara.
- Regulamento Municipal do Alojamento Local de Lisboa, 2nd amendment: Aviso n.º 29926-A/2025/2, Diário da República, 5 December 2025, in force 6 December 2025, Annex IV (containment areas); later parish changes as reported in April 2026, not formally published
- CIRS art. 31 (simplified regime coefficients 0.35 and 0.50 for short lets) — Portal das Finanças; CEAL revoked by Decreto-Lei 57/2024
- Lisbon tourist tax €4 a night, up to 7 nights: Regulamento Geral de Taxas, Preços e Outras Receitas do Município de Lisboa, Aviso n.º 18684/2024/2
- Rents and prices: INE, as in the rental yield calculator
All figures are estimates to compare options; they are not tax, legal or financial advice. A Portuguese lawyer or tax adviser should confirm your own case before any signature.
General information, not legal, tax, financial or mortgage advice. Rules, rates and prices change: check the date on this page and confirm your case with a Portuguese lawyer, tax adviser or bank before you decide. Legal notice and disclaimer.