On the 12th of March this year, AMAL, the Algarve municipalities association, has approved the creation of a region-wide tourist tax to be charged at the region’s hotels and other accommodation facilities. When it will be implemented and how much it will be has not yet been decided, though AMAL president Jorge Botelho says the
Tax basis Property Tax (“IMI – Imposto Municipal sobre Imóveis”) is computed on the tax registration value of urban and rural properties located in Portuguese territory. It is due by the owner, the usufructuary, or the holder of the surface right of a property with reference to 31 December of the year that it concerns.