Madeira tourist tax 2026: Funchal's €2 charge, and the €4 proposal

The short answer for Funchal, re-checked on 29 Oct 2026:

• Who pays: every guest on a paid overnight stay in Funchal, in a hotel, local lodging (Airbnb included), or a campsite, whatever the booking channel. Regulamento n.º 764/2024, article 49.º-C.
• How much: €2.00 a person a night, for at most seven nights in a row. That is at most €14 a guest for one uninterrupted stay. Funchal FAQ.
• Who does not pay: residents of the Autonomous Region of Madeira, children aged 12 or under, and guests with a disability of 60% or more, each with proof. Article 49.º-D.
• How it is paid: to the hotel or host, or to the booking platform when it collects, before or during the stay, on its own invoice line. Funchal FAQ. On Airbnb in Madeira the host collects it. Airbnb help 1385.
• What may change: a draft in public consultation proposes €4.00 a night from 1 January 2027. It is not in force. Aviso n.º 24792/2026/2.

Calculate your tax

Enter your nights and the guests who pay. The current column uses €2.00 from Regulamento n.º 764/2024. The proposed column uses €4.00 from the consultation draft, and it is labelled as a proposal. Children aged 12 or under stay in their own field. Residents of the Autonomous Region of Madeira, and guests with a disability of 60% or more, should be left out of “Guests who pay” under the current Funchal rule.

Madeira has no single tourist tax

There is no single Madeira tourist tax. In Funchal the rate in force is €2.00 a person a night, on a paid stay, for at most seven nights in a row. The other ten municipalities were checked the same day. Nine of them publish their own €2.00 charge, with different rules for children and for residents. Porto Moniz has a consultation open, and the notice prints no euro amount.

Who pays it in Funchal

Regulamento n.º 764/2024, in the Diário da República, 2nd series, n.º 138, 18 July 2024, is the text in force. Article 49.º-C charges the overnight tax on every paid overnight stay in the municipality, whatever the booking channel, per night and up to seven nights in a row, per person and per night.

The same article lists the places it covers: hotels and similar establishments (including hotels, aparthotels, residenciais, pensões, pousadas, estalagens, motels, and hostels), quintas da Madeira, tourist villages, tourist apartments, resorts, turismo de habitação, rural tourism, agrotourism, casa de campo, campsites and caravan parks including glamping, and alojamento local.

Article 49.º-D says the guest owes it whatever their place of residence, all year. The people who do not owe it are in the next section.

The overnight rules entered into force on 1 October 2024. The city’s FAQ says a stay is charged from that date even when the guest booked and paid earlier.

The rate, and the seven-night cap

Article 49.º-B sets the municipal tourist tax at €2.00. That one figure covers both modalities in the regulation: the overnight tax, and the arrival-by-sea tax for cruise passengers.

The overnight cap in the regulation is seven consecutive nights. The FAQ states the arithmetic for one uninterrupted stay: seven nights, a maximum of €14 a guest. If the stay is interrupted, the seven-night count starts again. The FAQ’s example is three nights, a gap, then seven nights: the guest is charged for three, then for seven.

A room used for only a few hours is still charged when the stay is invoiced. A complimentary stay is not. Using only the spa, restaurant, bar, or pool is not a stay, and the FAQ says the tax is not charged for that.

The calculator at the top of this guide applies that cap. A month in a rented flat is a different question from a hotel week. The seven-night cap is why thirty nights are not thirty times €2.00. Longer stays are covered in the Funchal rent and mid-term housing guides.

Who does not pay in Funchal

Article 49.º-D, n.º 2, says these guests are not subject to the overnight tax:

• Residents of the Autonomous Region of Madeira, proved by a document of fiscal domicile.
• Guests aged 12 or under, on showing the cartão de cidadão. The FAQ also accepts a passport.
• Guests with a disability of 60% or more, with proof. The FAQ names the Atestado Médico de Incapacidade Multiusos.

The FAQ adds two practical cases. A child who turns 13 during the stay is charged only for the remaining nights inside the first seven. Its first example is a birthday on 23 October and a stay from 20 to 27 October: charge 23 to 27 October, four nights. Its second example is the same birthday and a stay from 1 to 31 October: no charge, because the first seven nights are still inside the exemption. A free stay offered by the lodging is not charged, because the tax applies to paid stays.

How to pay the Madeira tourist tax

In Funchal the guest pays the business that runs the hotel or the local lodging, or the booking platform when that business has transferred collection to the platform. Article 49.º-F gives the job to the operator, “or, when applicable, to the electronic accommodation-booking platform to which those persons have transferred responsibility for settlement and collection.”

You do not pay it at a city counter. The FAQ says the operator collects it before or during the stay, in one payment. The amount goes on its own line of the accommodation invoice, or on its own invoice. The invoice states that it is not subject to VAT. One invoice for a family or a group is allowed when the guests ask for it.

The regulation pays the collecting business 2.5% of the amounts actually collected, plus VAT. That percentage is the business’s fee from the municipality. It is not added on top of the guest’s €2.00.

Funchal tourist tax on Airbnb and local lodging

Alojamento local is in the list, and the tax applies whatever the booking channel. Airbnb does not collect it in Madeira. Airbnb’s help page on occupancy tax in Portugal lists only Lisbon and Porto. Its hosting page for Portugal says the municipal tourist tax “must be collected and remitted by hosts” except in those two cities. Expect your host to ask for the €2.00 a night before or during the stay. On Booking.com it can already be inside an online prepayment. Booking’s partner help says it charges per-person city taxes for Portuguese properties when the guest pays online, and the host still hands the money to the Câmara. Check the price breakdown before you pay twice.

Hosts, not guests, register. The FAQ tells the operator to register at cmfonline.funchal.pt and then to enter each tourist enterprise or local-lodging unit on the municipality’s tourist-tax platform, within 30 days of the Turismo de Portugal registration number.

Cruise passengers

Article 49.º-I charges the arrival-by-sea tax on each passenger who disembarks from a cruise ship at a cruise terminal in Funchal. Crew members are not subject to it. The amount is the same €2.00 in article 49.º-B. Those rules entered into force on 1 January 2025.

You do not pay it at the terminal. The Câmara approved the draft agreement with APRAM, the port authority, on 19 December 2024, and the two signed it on 27 December 2024. Under it, APRAM collects the €2.00 from the shipowners through their shipping agents and passes it to the city. The mayor said the agents “only charge it to their cruise passengers”. At the signing, the mayor also named two exemptions: children aged 12 or under, and passengers whose voyage ends in Funchal, who pay the overnight tax instead. The 2024 regulation text itself exempts only crew. How each cruise line shows the €2.00 on your bill is up to the line.

The €4 figure is a proposal

Aviso n.º 24792/2026/2, Diário da República, 2nd series, n.º 195, 8 October 2026, submits a draft regulation to public consultation. The Câmara decided that at its ordinary meeting on 1 October 2026. The consultation runs for 30 working days, counted from publication in the 2nd series. Suggestions, with the person’s identification and signature, go to regulamento@funchal.pt or in person at Loja do Munícipe, Rua 5 de Outubro, n.º 63, 9004-512 Funchal. The draft is also at the legal division and on www.funchal.pt.

The notice does not print a closing calendar date. Counting 30 weekdays from 9 October 2026, the next weekday after publication, lands on 19 November 2026. Counting 8 October itself as day one lands on 18 November 2026. 1 November 2026 is a Sunday, so it is not a weekday in either count. This check did not confirm an extra Funchal holiday inside the window. A local holiday would move the last day. Refresh this guide after 19 November 2026.

Article 2 of the draft proposes €4.00 a person a night, and €4.00 per disembarked cruise passenger. Article 18 of the draft says the overnight provisions would enter into force on 1 January 2027. The maritime rules would enter into force on the terms of the APRAM agreement, with the current regime staying until that agreement is signed, except the €4.00 amount, which the draft would apply from 1 January 2027. All of that is text inside the draft. Until a later regulation is published in the Diário da República, the rate in force remains Regulamento n.º 764/2024.

Other lines in the draft, still as a proposal:

• The seven-night cap stays. If the guest moves between Funchal establishments with no break after those seven nights, the draft would not charge again, provided the guest shows the earlier invoice.
• Timeshare occupation would be charged.
• Alojamento local stays on the list.
• People the draft would leave out of the overnight tax: residents of the Autonomous Region with a fiscal-domicile document; guests aged 12 or under, on showing an identity document; guests with a disability who show proof (the draft’s article does not repeat the 60% threshold); a medical stay, including consultations, exams, or treatment, plus one companion, even if the patient does not sleep at the hospital, with proof of the appointment; health professionals whose stay is only for medical work contracted by SESARAM, EPERAM, with that entity’s document; guests who cannot travel because of bad weather, an operational flight constraint, or the closure of Madeira Airport — Cristiano Ronaldo, with a document from the airline or the airport operator; guests of the region’s youth centres (Centros de Juventude).
• Cruise passengers the draft would leave out: age 12 or under; passengers for whom Funchal is the final destination of the voyage; a forced arrival, breakdown, or other emergency under the APRAM tariff exceptions; crew. The draft would pay APRAM a commission of 2.5% of amounts actually collected and handed over, plus VAT. Collection terms would still be a written agreement with APRAM.
• Article 17 of the draft would revoke the tourist-tax section of Regulamento n.º 764/2024. That revocation is part of the proposal.

Wind that keeps a plane from leaving is a separate practical problem from this draft exemption. The airport pages are the arrival guide and the wind-delay guide.

The other municipalities

Each of the eleven municipalities was checked on 19 Oct 2026. Where a regulation in force was found, the rate in that text is €2.00 a night. The exemptions and the start dates are not the same, so a Funchal rule does not travel with you.

Where the age line and the resident line differ:

• Age. Funchal and Calheta: 12 or under. Câmara de Lobos and Machico: under 13. Santa Cruz, Santana, Ponta do Sol, and São Vicente: under 13, and the birthday itself is exempt. Ribeira Brava: due from age 13, and the birthday is excluded. Porto Santo: due from age 13, and the birthday is included.
• Residents of the Autonomous Region. Not subject, with proof, in Funchal, Calheta, and Ribeira Brava. Machico added residents, with a supporting document, in the amendment published on 1 June 2026. The exemption lists read for Santa Cruz, Santana, Câmara de Lobos, Ponta do Sol, and São Vicente do not include them. Porto Santo charges guests whatever their nationality and place of residence, so a resident of Madeira island is charged there.
• Disability of 60% or more. In the texts for Funchal, Calheta, Câmara de Lobos, Machico, Ribeira Brava, and Porto Santo. Porto Santo’s article also covers one companion. The lists read for Santa Cruz, Santana, Ponta do Sol, and São Vicente do not include a disability line. Funchal’s draft, above, words the disability line without the 60% figure.
• Other exemptions that showed up in a single regulation. Medical stays, including one companion, in Santana, Ribeira Brava, Câmara de Lobos, Machico, and Porto Santo. Complimentary stays offered by the lodging in Santa Cruz, Câmara de Lobos, Ponta do Sol, São Vicente, and Porto Santo. Calheta also leaves out guests in a cultural, sports, or recreational internship or event in the municipality, with a declaration from the promoter. Machico also leaves out stays caused by the airport being inoperative. São Vicente does not charge a reservation already paid by bank transfer before the regulation entered into force.

Two start dates do not match across official pages:

• Ponta do Sol. Edital n.º 443/2024 says the regulation enters into force on 1 June 2024, and that a booking already paid by bank transfer before that is not charged. The municipal page says the tax applies from 1 September 2024. An amending edital was not opened in this check. Report both dates to the host before you treat either one as the charging day.
• Ribeira Brava. Regulamento n.º 1031/2024 says it enters into force the day after publication on 4 September 2024. The municipal page says the regulation took effect on 4 September 2024 and that the tax is charged on stays from 5 October 2024 inclusive, even if booked earlier. This guide reports both.

Porto Moniz is the exception to the €2.00 line. Aviso n.º 24910/2026/2, Diário da República, 2nd series, n.º 196, 9 October 2026, says the executive meeting of 25 September 2026 sent a proposal for a tourist-tax regulation to public consultation for 30 days counted from publication of that aviso. The draft can be requested by email and is at www.portomoniz.pt and the municipal desk. The aviso itself prints no rate, no night cap, and no exemptions. The draft file was not opened, so this guide states no Porto Moniz figure.

Porto Santo’s own rules matter on a day trip that turns into a night. The crossing is in the Porto Santo day-trip guide and the Porto Santo and Madeira comparison. Moving between these towns by bus or car is in do you need a car in Madeira.

What this check could not pin down

• How each cruise line shows the €2.00 on a passenger’s account. The APRAM protocol text is not published online.
• Whether a Booking.com total includes the tax for a given property. Booking says it does for online prepayments in Portugal, but that depends on how the property has set up its taxes.
• The last calendar day of the Funchal consultation. The notice prints 30 working days from publication, not a date. The 19 November 2026 figure is a weekday count.
• A single charging date for Ponta do Sol, and a single charging date for Ribeira Brava. Each has an official text and a municipal page that do not say the same day.
• Any Porto Moniz rate. It is not in the consultation notice.
• Whether any municipality other than Machico has amended its regulation since the text cited below. No later amendment was found in this check. A later Diário da República text would replace the line in the table.
• JORAM was not needed. The texts used are the Diário da República and the municipal pages named above.

Weekly notes from the island: subscribe to Madeira Journal.

Sources

Checked on 19 Oct 2026. The Funchal regulation, the Funchal FAQ, and Aviso n.º 24792/2026/2 were opened again on 29 Oct 2026 for the summary at the top.

• Funchal, regulation in force: Regulamento n.º 764/2024, and the gazette PDF.
• Funchal FAQ: Taxa Municipal Turística.
• Funchal draft, consultation: Aviso n.º 24792/2026/2, PDF.
• Airbnb help 2290 (EN) and 2290 (PT), and 1385. Checked 19 Oct 2026.
• Booking.com partner help, “Saiba mais sobre VAT e impostos locais”. Checked 19 Oct 2026.
• Funchal Câmara ata n.º 47/24 (19 Dec 2024). Checked 19 Oct 2026.
• funchal.pt news, 27 Dec 2024. Checked 19 Oct 2026.
• JM Madeira, 27 Dec 2024. Checked 19 Oct 2026.
• Santa Cruz: Regulamento n.º 1111/2022.
• Santana: Regulamento n.º 554/2024.
• Calheta: Aviso n.º 15180/2024/2, PDF.
• Ribeira Brava: Regulamento n.º 1031/2024 and the municipal page.
• Câmara de Lobos: Regulamento n.º 984/2024.
• Machico: Regulamento n.º 1347/2024, amended by Aviso n.º 13390/2026/2. The consolidated text was read in the 1 June 2026 gazette.
• Ponta do Sol: Edital n.º 443/2024 in the 1 April 2024 gazette, and the municipal page.
• São Vicente: Aviso n.º 10962/2026/2.
• Porto Santo: Regulamento n.º 1421/2024.
• Porto Moniz consultation: Aviso n.º 24910/2026/2 in the 9 October 2026 gazette.

Written with AI assistance from official and cited sources. Report an error: hello@madeirajournal.com.

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