According to the municipality in the Porto district, the changes to the Municipal Tourist Tax Regulations are justified by the "disproportionate impact resulting from the application" of the Tourist Tax in those two cases, and this change aims to ensure "a fairer, more balanced and appropriate collection for the local reality".

The new regulation, which is now in effect, establishes that "the overnight tourist tax is due per night, per fragment of day or night, in a 'day use' or 'by hours' regime, equal to or greater than four hours, up to a maximum of seven consecutive nights, per person and per stay".

The current regulations stipulate payment of this fee even for overnight stays of less than four hours, but the Matosinhos city hall acknowledged that "this type of stay results in a reduced 'tourist footprint' on municipal resources and infrastructure."

Camping

Regarding the fee charged for stays in campsites or caravans, the new regulations exempt from payment of the tourist tax "occupants of pitches or equipment in campsites or campgrounds, holders of long-term rental or use contracts, equal to or greater than three months."

The city hall emphasises that the institution of the tourist tax "is based on the substantial increase in tourist activity," which, it explains, "requires an additional investment effort on the part of the municipality," especially in maintenance, construction, rehabilitation and requalification of municipal public and private assets, as well as the reinforcement of public equipment and services in the areas of transport, security, cleaning and urban hygiene, heritage, culture and leisure.

“In weighing the costs and benefits of the proposed changes, it is expected that the benefits will prove to be clearly positive, as they will allow for a balanced update and adaptation of the tourist tax regime, making it more aligned with current times, protecting, on the one hand, the public interest and, on the other, safeguarding the rights and interests of individuals who, in this context, interact with the municipality,” the local authority points out.

The Municipal Tourist Tax in Matosinhos is two euros and is charged per overnight stay in Tourist Establishments or Local Accommodation Establishments, while for overnight stays in Camping Parks, Caravan Parks and Hostels, a fee of 50 cents per overnight stay is charged.