AL (Alojamento Local) licences in Lisbon — what foreign buyers need to know in 2026

An AL (Alojamento Local) registration is the licence required to legally let a Portuguese residential property for short stays (under 30 days). It is administered by the local Câmara Municipal in coordination with Turismo de Portugal. Without an AL number you cannot list a property on Airbnb, Booking, or any other short-term rental platform — the platforms now verify registration centrally.

An AL is not a planning consent, not a building safety certificate, and not a tax shelter. It is purely the licence to operate. You can hold an AL on a property that has unlicensed structural alterations (which is a separate problem we’ll come back to).

In October 2023 the previous PS-led government passed Lei 56/2023 (the “Mais Habitação” programme) with three significant changes to AL:

1. National freeze on new AL. No new AL registrations could be granted anywhere in the country — pending case-by-case municipal exceptions.
2. Cancellation review at 2030. Existing AL registrations would be reviewed and could be cancelled in 2030 unless owners could prove the property was genuinely operating as short-term rental.
3. Extraordinary contribution. AL operators pay an additional contribution based on the property’s coefficient of vacancy.

In May 2024 the new PSD-led Montenegro government partially reversed Mais Habitação through Decreto-Lei 76/2024. The blanket national freeze was lifted, the 2030 cancellation review removed, and the extraordinary contribution scrapped. But municipal-level containment zones remained in place — and Lisbon, Porto, Madeira, and parts of the Algarve have maintained or even tightened their own freezes.

Câmara Municipal de Lisboa designated the following areas as “zonas de contenção absoluta” (absolute containment) starting 2018, with subsequent extensions:

• Santa Maria Maior (Alfama, Castelo, Mouraria, Baixa)
• Misericórdia (Bairro Alto, Chiado, Bica, Cais do Sodré)
• São Vicente (Graça, Penha de França)
• Ajuda (parts)
• Belém (parts)
• Arroios (parts of Anjos and Pena)

In these zones, no new AL registrations are accepted. Existing AL licences are grandfathered and can be transferred to a new owner with the property (this is one of the few legitimate ways to acquire AL exposure in central Lisbon: buy a property that already holds the licence).

1. Ask the seller for the AL registration number (six-to-eight digit numeric code).
2. Search it at the RNAL public registry (Registo Nacional de Alojamento Local).
3. Confirm the property address matches exactly the address on the deed.
4. Verify the registration is “ativa” (active) and not “suspensa” or “cancelada”.
5. Check the AL modality (Estabelecimento de Hospedagem, Apartamento, Moradia) matches your intended use.
6. In Lisbon, also verify with the Câmara that the AL has not been individually revoked under the post-2018 containment rules.

AL income for non-residents is taxed under the Categoria B regime of IRS. The key 2026 rules:

• Simplified regime: 35% of gross AL revenue is treated as taxable income, taxed at the non-resident rate (28% generally, or progressive scale if you elect). Effective rate ≈ 9.8% of gross.
• Cidade tax: €2/night in Lisbon, €2-3 in Porto.
• IMI surcharge: properties used for AL may be reclassified by the Câmara, triggering higher IMI bands.
• VAT: exempt below €15,000 annual revenue; standard 6% (reduced rate for accommodation) above that.
• Social security: if AL is your main activity, you may owe contributions.

For a Lisbon flat earning €30,000/year on Airbnb, the all-in tax + city tax + IMI burden is typically 18-25% of gross revenue.

Listing a property on Airbnb / Booking without a valid AL number is illegal. The platforms now verify the number at listing time, so the practical risk is that your listing is removed. The legal risk is a fine of €2,500-€40,000 from the ASAE (the economic activities regulator). Repeat offenders face listing bans.

A separate and arguably bigger issue: an estimated 30% of older Portuguese homes have alterations (extra bedrooms, mezzanines, divided units, terrace conversions) without proper Câmara licensing. The Caderneta Predial Urbana (tax record) shows one configuration, the Conservatória (legal register) shows another, and the physical property is a third.

For an AL property this matters because: (a) the AL is granted for the legally registered configuration only, and (b) regularising unlicensed work can take 6-24 months and cost €5,000-30,000.

1. Run the Outpost dossier on the address. It will flag the freguesia’s AL containment status and the local IMI rate.
2. If short-term rental is the plan: verify the AL number exists, is active, and transfers with the sale.
3. Cross-check Caderneta Predial Urbana vs. Conservatória vs. physical configuration. Any mismatch = your solicitor needs to investigate before completion.
4. Model the all-in AL net yield using realistic 70-80% occupancy and ~22% tax burden — not the listing-platform best-case headline.