Spain tourist tax 2026: a guide for holiday-rental hosts
Spain has no national tourist tax. Some regions and cities charge one, and as the host you collect it from guests and file it yourself.
Updated September 2026. Rates change often: always check the official source linked below before you file.
Catalonia (from 1 April 2026)
| Tourist-use dwelling | Per person per night |
|---|---|
| Barcelona city | €9.50 (€4.50 regional tax + €5.00 city surcharge) |
| Rest of Catalonia | €1.75 (plus a municipal surcharge where the town council approves one, possible from 1 October 2026) |
- Maximum 7 nights per person per stay.
- Guests under 17 are exempt.
- Filed twice a year with the ATC: 1–20 October (April–September) and 1–20 April (October–March).
- If you charge VAT, the tax is part of the VAT base.
Source: Catalan Tax Agency (ATC).
Balearic Islands (sustainable tourism tax)
| Holiday rental | Per person per night |
|---|---|
| High season (1 May – 31 October) | €2.00 |
| Low season (1 November – 30 April) | €0.50 |
- From the 9th night in the same property, the tax is halved.
- Guests under 16 are exempt.
Source: Illes Sostenibles (Balearic Government) and the ATIB tax agency.
Galicia: city taxes
Galician law lets town councils create their own tourist stay tax. Santiago de Compostela and A Coruña already charge it, and Vigo starts on 1 October 2026. The rate, the maximum number of nights and exemptions (such as minors) depend on each city's ordinance, so check your town council's website.
Basque Country: new tax expected in 2027
The Basque Country has set up a tourist tax that councils can choose to apply. Bilbao, San Sebastián and Vitoria-Gasteiz are preparing ordinances to start in January 2027, taxing up to 6 nights.
Rest of Spain
As of September 2026, other regions don't charge a general tourist tax on holiday rentals, though several destinations are debating one. Check your region and town council each season.
How to calculate it
tourist tax = taxable nights × taxable guests × rate per person per night
Barcelona example: 2 adults and a 10-year-old, 9 nights → 7 taxable nights × 2 adults × €9.50 = €133.
Let the tracker do it for every booking
The HostLedger tracker applies your tourist-tax rate per guest per night to each stay and gives you the monthly total to file, alongside fees, VAT and profit.
Get the tracker, €12.90Free: printable Wi-Fi, house-rules and check-out signs in 4 languages. Download them here.