Tourist tax in Spain 2026: where it applies, how much it costs and how to collect it
6 min read
There is no single tourist tax in Spain. Each region decides whether to charge one, and in some regions each town decides. Today it applies in Catalonia, the Balearic Islands and several Galician cities, and the Basque Country starts charging it in January 2027. The guest pays it for every night, but whoever rents out the holiday home collects it, files it and answers to the tax office. If you do not collect it from the guest, you still owe it.
This guide covers where it applies, how much it costs for a holiday rental, who is exempt and what you need to do as a manager to collect and file it without surprises.
Who pays and who is liable
The guest bears the tax, but the law makes whoever runs the property the substitute taxpayer. In practice that means three things:
- You collect it from the guest, usually before arrival or at check-in.
- You file and pay it to your region's tax office, within the deadlines it sets.
- If you do not collect it, you still owe it. The tax office never chases the guest. It chases you.
That is why it pays to always collect it in advance and keep a record of every payment. Recovering a forgotten tax once the guest has left is almost impossible.
Where it applies in 2026
| Where | Holiday rental, per person per night | Maximum nights | Exempt | Status |
|---|---|---|---|---|
| Barcelona city | €4.50 plus the €5 city surcharge | 7 | Under 17s | In force |
| Rest of Catalonia | €1.75 plus the town surcharge, if any | 7 | Under 17s | In force |
| Balearic Islands | €2 from May to October and €0.50 from November to April, plus VAT | No cap, half price from the ninth night | Under 16s | In force |
| Santiago de Compostela | €2 | 5 | Minors | In force since October 2025 |
| A Coruña | €1 | 5 | Under 18s | In force since September 2025 |
| Vigo | €1.60 including VAT | 2 until June 2027, then 5 | Minors | In force since October 2026 |
| Basque Country | Between €4.50 and €6.50, depending on the town | 6 | Under 18s | From January 2027 |
These are the figures published as of October 2026. Ordinances change every year, so always confirm the rate with your town's administration before setting what you charge.
All the rates in this guide are for holiday rentals. Tourist apartments, hotels and other establishments have their own rate, which is usually higher.
Catalonia
The tax on stays in tourist establishments was reformed by Law 2/2026, in force since 1 April 2026. For a holiday rental:
- In Barcelona city, €4.50 per person per night, plus the City Council's surcharge. The surcharge is €5 in 2026 and the ordinance plans to raise it by one euro each year up to €8.
- In the rest of Catalonia, €1.75 until 31 March 2027 and €2.50 from 1 April 2027.
- Other towns can add their own surcharge from 1 October 2026, up to €4 and never above the base rate.
At most 7 nights are charged per person and stay. Under 17s are exempt, as are qualifying health stays and publicly funded social programmes.
Returns are filed every six months with the Catalan Tax Agency: April to September is filed from 1 to 20 October, and October to March from 1 to 20 April.
Balearic Islands
The tourist stay tax, the well-known ecotax, has been charged since 2016. For a holiday rental it is €2 per person per night from May to October. From November to April a 75% reduction applies, so it drops to €0.50. From the ninth night of the same stay, the amount is halved. Under 16s do not pay. Unlike in Catalonia, 10% VAT is added to the tax.
Holiday rentals are usually assessed on an objective basis, that is, from the property's number of beds and the days it is available, not the actual nights. The owner registers once with the Balearic Tax Agency, which calculates the year's amount and collects it between May and June of the following year. You still have to charge it to the guest per night, and what you pay does not depend on what you collected. If you opt out of this regime, you file what you actually collected every quarter.
Galicia
In Galicia the tax is municipal and optional: each town decides whether to apply it. Three cities charge it today:
- Santiago de Compostela, since 1 October 2025. For a holiday rental, €2 per person per night, only for the first 5 nights.
- A Coruña, since late September 2025. For a holiday rental, €1 per person per night, up to 5 nights.
- Vigo, since 1 October 2026. For a holiday rental, €1.60 per person per night including VAT. Until 30 June 2027 only the first two nights are charged. After that, up to five.
Minors, people with a disability of 65% or more and health stays are exempt in all three, with nuances in each ordinance. In Santiago and A Coruña returns are filed every six months: January to June from 1 to 20 July, and July to December from 1 to 20 January.
Basque Country
The three provincial councils approved their tourist stay tax in June 2026, and it starts being charged on 1 January 2027. Each town sets its rate within a range, which for holiday rentals goes from €4.50 to €6.50 per person per night. If a town approves no ordinance, the maximum rate applies.
Donostia and Errenteria have already opted for €6.50. Across the Basque Country at most 6 nights are charged per stay, and under 18s and people with a recognised disability or dependency, along with one companion, are exempt. In Gipuzkoa returns are filed every quarter.
If you manage properties there, now is the time to prepare: the bookings you already have for 2027 will have to pay it.
Where there is no tourist tax
- Valencian Community. It was approved in 2022 but repealed in 2023 before it was ever applied.
- Andalusia. Málaga and Seville have asked for one, but no law allows it.
- Asturias. A bill has been going through parliament since June 2026 and is not yet approved.
- Canary Islands. There is no regional tax, and the one Mogán charged was annulled by the Canary Islands High Court in July 2026.
How to collect it without chasing anyone
Collect it before arrival. The easiest option for everyone is for the guest to pay it along with the other pre-arrival steps, just like check-in. Collecting cash at arrival means someone has to be there and handle change.
Calculate from the real booking details. People, ages and nights. A group with two under 16s in Mallorca does not pay the same as four adults, and a ten-night stay in Barcelona only pays for seven.
Say it from the start. Let the guest know before arrival that there is a tax, how much it is and why. Explain it in the booking information or in the pre-arrival message.
Keep a record per stay. To file you need to know how many people, how many nights and how much you collected for each stay in the period. If you track it by hand in a spreadsheet, every return will cost you an afternoon.
Review the rates every year. Barcelona goes up by one euro a year until 2029, the rest of Catalonia changes in April 2027 and the Basque Country starts in January. An outdated rate comes out of your pocket.
How Karibai handles it
Karibai calculates the tourist tax for each booking based on where the property is, how many guests are coming, their ages and the number of nights. The guest pays it during online check-in, before arrival, and the money goes straight to you. At the end of each period you have the summary of what was collected per stay, ready to file your return.