Alojamento Local (Local Lodging) – What is new in 2017

Further to my blog post published on the 13th of November 2014, entitled Alojamento Local (AL) – Local Lodging, the government increased the tax for this business activity through the State Budget Law for 2017.

Since this year, 35% (previously 15%) of the invoiced income (turnover) will be considered profit and therefore taxed under the simplified regime (regime simplificado). The remaining 65% (previously 85%) are therefore considered costs.