As an Airbnb host in Portugal, it's essential to understand and comply with the withholding tax requirements as required by the Portuguese tax authorities.
Hosts are responsible for withholding tax on any service fees payable to Airbnb Ireland UC and remitting those taxes to the Portuguese tax authorities. However, Portugal and Ireland have a double taxation treaty in place. This treaty provides certain benefits to hosts, including a relief from withholding taxes on service fees paid to Airbnb Ireland UC.
To take advantage of the withholding tax relief, hosts need to retain two important documents:
Form RFI-21: This is the official form, completed by Airbnb Ireland UC that facilitates the application of the double tax treaty between Portugal and Ireland.
Certificate of Tax Residency of Airbnb Ireland UC: This serves as proof of tax residency for Airbnb Ireland UC.
The RFI-21 form and the Certificate of Tax Residency of Airbnb Ireland UC can be downloaded here. Please review the instructions provided to complete the documents correctly. While the RFI-21 form has been signed by Airbnb Ireland UC, it’s important to note that hosts need to complete Section VI.
Once the RFI-21 form has been completed, it should be downloaded along with the Certificate of Tax Residency as it is important for hosts to keep copies for their records. They may be asked to present these documents to the relevant authorities.
What information should be added to box VI?
Box VI should be completed with the Portuguese tax ID and personal name of the host (if operating as an individual) or the name of the company (if operating as a business).
How often are the forms updated?
Airbnb updates the forms annually. At the beginning of each year, a new version will be available for download at the beginning of each fiscal year (i.e. January 2026 for FY2026).
Can Airbnb provide a Portuguese Tax ID (NIF) instead of its Irish Tax ID?
No, Airbnb Ireland UC is tax resident in the Republic of Ireland and therefore can only provide the Irish Tax ID.
How should the form be filled out?
The form can either be filled out electronically or printed and completed manually. If completing it manually, print the form, write your information clearly, and ensure all details are accurate.
Does the completed form need to be shared with Airbnb?
It is no longer necessary to share the completed form with Airbnb. Once you are satisfied that the document has been completed, please keep it in your records as you may be asked to present it to the relevant authorities.
Please note: that Airbnb does not provide tax advice, therefore, check with your local government or a tax professional for information about additional taxes, rules, or regulations that may apply to your situation.