## [Portugal: Approval of the urban pressure coefficient regarding the extraordinary contribution on local accommodation](/pt/en_GB/new/portugal-approval-urban-pressure-coefficient-regarding-extraordinary-contribution-local)
# Portugal: Approval of the urban pressure coefficient regarding the extraordinary contribution on local accommodation
Portugal - 01 / 09 / 2024
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**It was approved the urban pressure coefficient for the purpose of the assessment of the extraordinary contribution on local accommodation.**
Following [Law no. 56/2023, of 6 October](https://diariodarepublica.pt/dr/detalhe/lei/56-2023-222477692), which created the extraordinary contribution on flats and lodging establishments integrated in an autonomous unit of a building in local accommodation ("**CEAL**"), [Ordinance no. 455-E/2023, of 29 December](https://diariodarepublica.pt/dr/detalhe/portaria/455-e-2023-835994082), has now been published, which aims to regulate this contribution.
Please recall that the 15% CEAL rate is applicable on a taxable base composed by the application of (i) an economic coefficient for local accommodation and (ii) an urban pressure coefficient to the gross private area of residential properties subject to the CEAL.
This Ordinance then defines said urban pressure coefficients, still missing the regulation of the abovementioned economic coefficient values for local accommodation as foreseen in Law 56/2023. This Ordinance also establishes that the list of corresponding taxpayers should be communicated by Turismo de Portugal to the Portuguese Tax Authorities, identifying the property's land registry.
It should be noted that the CEAL must be paid by the respective taxable persons already in 2024 with reference to 2023, by submitting the corresponding declaration by 20 June 2024, still to be approved for this purpose.
[Portugal](/pt/en_GB/tags/portugal), [Tax](/pt/en_GB/tags/tax)
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