Guests under the age of 13, those whose stay in the municipality is motivated by obtaining medical services, those with a physical disability equal to or greater than 60% and guests with tax residence in any municipality of the Autonomous Region of the Azores are exempt from payment.

The municipality of Nordeste was the only one on the island of São Miguel that had not charged the municipal tourist tax since January of this year.

The municipality expects that the application of the tourist tax of two euros per night will represent an estimated annual revenue of 50,720 euros, which “will allow it to cover part of the costs related to the tourist population”, according to the text published in the DR.

The city council of Nordeste justifies the creation and application of the tourist tax due to the fact that the growth of tourism on the island of São Miguel has implied “an overload of municipal infrastructures with a consequent increase in the financial demands borne by the municipalities, namely in terms of waste management, cleaning of public spaces, adaptation and creation of support infrastructures, signage, maintenance and preservation of urban, green or tourist interest spaces”.

According to the publication, the new tax “materializes the counterpart of utilities of singular use, generated by the realization of public expenditure” by the municipality of Nordeste, namely in the scope of sanitation, waste management, preservation and maintenance of green spaces.

Aspects such as environmental improvement and preservation, infrastructure and support services and signage, the definition and implementation of activity projects, the creation of cultural and recreational centers, the requalification of public domain assets and accessibility “for the benefit of the visiting population staying in the municipality of the Northeast” are also mentioned.

The draft regulation was submitted for public consultation to collect observations and suggestions.

On March 18, the City of the Northeast presented the Tourist Tax Platform to economic operators in the tourism accommodation sector, which is now available at taxaturistica.cmnordeste.pt, also available for mobile devices.

On December 2, 2024, the president of the Association of Municipalities of the Azores (AMRAA) announced that the six municipalities on the island of São Miguel (Ponta Delgada, Lagoa, Ribeira Grande, Vila Franca do Campo, Povoação and Nordeste) would start charging the municipal tourist tax of two euros per night on January 1, 2025.