🇵🇹 Madeira · destination guide 2026

Holiday home in Madeira: yield, costs and rental rules

Entry prices remain below the Algarve and the Canaries for many two-bed units, which supports gross yield — if you buy a lettable AL in Funchal rather than a remote levada house with weak winter access. Flight capacity is the hidden occupancy driver. Use the calculator for a first pass, then paste a real Idealista and Imovirtual listing into Terrivio for the exact postcode.

Free yield calculator

Adjust the inputs — results update instantly. Defaults reflect a typical listing in this market.

Purchase price (€)
€245,000
Acquisition costs (%)
8.0%
Average nightly rate (€)
€110
Occupancy (%)
64%
Variable costs (% of revenue)
24%
Fixed costs per year (€)
€3,400
Gross yield
10.5%
Net yield
6.1%
Gross annual revenue
€25,740 (234 booked nights)
Net operating income
€16,162 per year
Monthly cashflow (before financing)
€1,347 per month
Break-even occupancy
11%

Net yield = NOI ÷ (price + acquisition costs). No mortgage assumed; add your own financing.

What does a holiday rental in Madeira earn?

On stock Terrivio tracks, gross yield in Madeira is typically 6–9% and net yield 3–5.5% after operating costs and purchase costs. The gap is the whole story: platform fees, cleaning, management, energy, insurance, community charges and local tourist tax often absorb 35–50% of gross revenue.

Worked example: a property at €245,000 let at €110 per night with 64% occupancy books about 234 nights and €25,740 of annual revenue (10.5% gross yield). After 24% variable costs and €3,400 of fixed costs, NOI is about €16,162 — 6.1% net on a total investment of €264,600.

Seasonality — do not annualise a peak week

Madeira has a milder year-round curve than the Algarve: hiking and remote-work demand fill winter. Summer still pays more per night. 60–70% occupancy is a realistic licensed-apartment case in Funchal; north-coast villages are more seasonal.

Steep plots mean higher maintenance and sometimes weaker long-term tenant demand if STR rules tighten. Keep a long-term rental fallback in the model. Porto Santo is a different (shorter) season — do not mix it with Funchal comps.

Purchase costs and tax in Madeira

Budget about 8% above the asking price for acquisition costs in Portugal. Main item: IMT 0–7.5% (progressive) + 0.8% stamp duty. These costs are gone on day one — that is why Terrivio divides NOI by total investment, not by asking price.

Under the simplified regime, AL income is taxed on 35% of gross revenue (50% in containment zones); non-residents pay a flat 25%. Annual IMI property tax is 0.3–0.45% of the tax value.

Tourist tax: Lisbon €4 · Porto €3 per night. Usually collected from guests, but it still sits inside your competitive nightly rate.

Short-term rental rules in Madeira

AL registration applies as in mainland Portugal. The regional government can add local rules; Funchal has been tighter than rural counties. Non-resident simplified-regime tax is still 25% on the taxable fraction of AL income.

Country overlay (Portugal): An Alojamento Local (AL) registration is mandatory. The 2023 national freeze was reversed in 2024–2025; municipalities now set their own containment zones — Lisbon and Porto restrict new ALs in central parishes.

Popular towns include Funchal, Câmara de Lobos, Calheta, Santana and Porto Santo. Each has a different seasonality and licence map — Terrivio scores regulation for the exact city on a listing analysis.

How to calculate yield in Madeira

  1. Estimate annual revenue. Use a blended ADR and annual occupancy, not a peak-week rate. Booked nights = 365 × occupancy. Then revenue = ADR × booked nights.
  2. Subtract operating costs. Variable costs (platform, cleaning, management) plus fixed costs (insurance, utilities, community fees, maintenance). A starting point in Madeira is 24% variable plus the fixed costs in the calculator.
  3. Add purchase costs to the price. Include transfer tax, notary, registry and agency — about 8% in Madeira.
  4. Divide NOI by total investment. That is net yield. Compare it with your mortgage rate and with a long-term rental fallback before you bid.

Frequently asked questions

Is a holiday home in Madeira a good investment in 2026?

It depends on licence, micro-location and whether you need the weeks yourself. Typical net yields are 3–5.5%. Always underwrite net, never gross, and never assume a peak-week rate runs 365 days.

How do I calculate rental yield in Madeira?

Net yield = (annual revenue − variable costs − fixed costs) ÷ (purchase price + acquisition costs). Annual revenue is ADR × 365 × occupancy. The calculator on this page does that with Madeira defaults.

What are purchase costs in Madeira?

Plan about 8% of the price: IMT 0–7.5% (progressive) + 0.8% stamp duty, plus notary, registry and any agency fee.

Do I need a licence to let in Madeira?

AL registration applies as in mainland Portugal. The regional government can add local rules; Funchal has been tighter than rural counties. Non-resident simplified-regime tax is still 25% on the taxable fraction of AL income.

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Paste a Funda, Idealista, Rightmove or ImmoScout24 URL. Terrivio returns net yield, cashflow, risk score, tax and STR rules for 13 European countries. Launching 6 October 2026.

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All figures are indicative estimates for orientation only and do not constitute financial, tax or legal advice. Verify local rules with a qualified adviser. Last updated: 2026-09-12.