The Tourist Tax in Spain is a per-night charge that guests pay on stays in tourist accommodation, which the host collects and remits to the regional tax authority. It is not national: each autonomous community decides whether to apply it, how much to charge, and which guests are exempt. In 2026 it exists mainly in Catalonia and the Balearic Islands, and the Catalan rates roughly doubled on 1 April 2026.
If you manage a hotel, an apartment or a holiday home in one of these regions, the tax is your responsibility to calculate, charge and declare, not the guest's. Getting it wrong means fines, awkward conversations at the front desk, and money you have to pay out of your own pocket at settlement time.
What is the tourist tax in Spain?
The tourist tax in Spain is a regional levy on overnight stays in registered tourist accommodation, charged per person and per night and paid by the guest but collected and remitted by the establishment. Its official names vary by region: in Catalonia it is the Impost sobre les estades en establiments turístics (IEET), and in the Balearic Islands it is the Impuesto sobre Estancias Turísticas (ITS), commonly called the ecotax.
Revenue funds tourism infrastructure, environmental conservation and, in some regions, public housing. Operationally, the amount depends on the region, the accommodation category and sometimes the season, and the host is the one the tax authority holds accountable.
Where do you pay tourist tax in Spain?
Two regions apply a general tourist tax in 2026: Catalonia and the Balearic Islands. A handful of other places have introduced or proposed local charges, but they are limited in scope.
| Region | Tax name | In force since | Who is exempt |
|---|---|---|---|
| Catalonia | IEET + municipal surcharge | 2012 | Under-17s, force majeure, certain social programmes |
| Balearic Islands | ITS (ecotax) | 2016 | Under-16s, stays from night 9 (50% off) |
| Canary Islands (Mogán, partial) | Local ecotax / Teide access fee | 2025–2026 | Varies by municipality |
Most of mainland Spain, including Madrid, Andalusia, Valencia and the Basque Country, has no general tourist tax in 2026. Proposals surface periodically, but as a host you only need to act where a tax is actually in force.
How much is the tourist tax in Catalonia in 2026?
Catalonia raised its rates on 1 April 2026. The total a guest pays in Barcelona is the regional rate (IEET) plus a municipal surcharge that only Barcelona currently applies. Both are charged per person and per night, and the tax is capped at seven nights per stay.
| Accommodation type (Barcelona) | Regional IEET | Municipal surcharge | Total per person/night |
|---|---|---|---|
| 5-star hotel, luxury campsite | 7.00€ | 5.00€ | 12.00€ |
| 4-star hotel | 3.40€ | 5.00€ | 8.40€ |
| Tourist apartment (VUT) | 4.50€ | 5.00€ | 9.50€ |
| Other accommodation / campsite | 2.00€ | 5.00€ | 7.00€ |
| Cruise stopover over 12 hours | 4.00€ | 5.00€ | 9.00€ |
| Cruise stopover under 12 hours | 6.00€ | 5.00€ | 11.00€ |
Outside Barcelona, only the regional rate applies in 2026, though the new law lets any Catalan municipality add a surcharge of up to 4€. Rates in the rest of Catalonia rise in two steps: 50% from 1 April 2026, with full doubling from 1 April 2027. A tourist apartment outside Barcelona pays 2.00€ in 2026.
Barcelona's municipal surcharge will keep climbing: 5€ in 2026, then 1€ more each year to a maximum of 8€ in 2029. For a tourist apartment, that means the total moves from 9.50€ in 2026 toward roughly 12.50€ by 2029. If a guest pays in advance, the rate in force on the payment date applies, not the rate on the stay date, which catches a lot of hosts off guard around each April increase.
For the full breakdown by accommodation type and the year-by-year increases, see our guide to Barcelona's 2026 tourist tax increase.
How much is the ecotax in the Balearic Islands?
The Balearic ecotax (ITS) is charged per person and per night and depends on the season and accommodation category. High season runs 1 May to 31 October; low season runs 1 November to 30 April. From the ninth night in the same establishment, a 50% reduction applies. A 10% VAT is included in the amounts below.
| Accommodation type | High season | Low season |
|---|---|---|
| 5-star, 4-star superior hotels and equivalents | 4.00€ | 1.00€ |
| 4-star and 3-star superior hotels | 3.00€ | 0.75€ |
| Other hotels, tourist apartments, holiday homes | 2.00€ | 0.50€ |
| Campsites and hostels | 1.00€ | 0.25€ |
The regional government has proposed a seasonal reform that would raise high-season rates and zero out January and February, but it has not been enacted as of mid-2026, so the rates above remain in force. We will update this guide if it passes.
For the complete Balearic breakdown, including liquidation and exemptions, see our Balearic Islands tourist tax guide.
Catalonia vs Balearic Islands: a quick comparison
| Feature | Catalonia (IEET) | Balearic Islands (ITS) |
|---|---|---|
| Charged per | Person / night | Person / night |
| Seasonal variation | No | Yes (high/low) |
| Municipal surcharge | Yes (Barcelona, others optional) | No |
| Night cap / reduction | Capped at 7 nights | 50% off from night 9 |
| Age exemption | Under 17 | Under 16 |
| VAT | Added separately | 10% included |
| Authority | Agència Tributària de Catalunya | ATIB |
Who has to pay the tourist tax in Spain?
The guest pays the tax, but the accommodation provider collects it and is legally responsible for declaring and remitting it. In Catalonia the obligation covers guests aged 17 and over; in the Balearic Islands it covers guests aged 16 and over. Both regions exempt children below those ages.
Other common exemptions include stays caused by force majeure, guests on certain publicly funded social programmes (such as EU-funded schemes), and, in the Balearic Islands, stays from the ninth night onward at a reduced rate. Catalonia also exempts specific cases such as stays for medical treatment. Always confirm the current list with the regional authority, because exemptions change.
Is VAT charged on the tourist tax?
In the Balearic Islands, a 10% VAT is included within the published ecotax amounts, so the rate shown is what the guest pays. In Catalonia, VAT is handled separately from the IEET tariff. The treatment is not identical between regions, which is one more reason hosts who operate in both need to track the rules separately rather than assume one model applies everywhere.
What happens if you don't collect the tourist tax?
Failure to collect or remit the tax is the host's problem, not the guest's. Penalties vary by region and severity, and they can be steep: in the Balearic Islands, fines for operators who fail to charge the ecotax have reached up to 400,000€. Catalonia applies comparable sanctions for evasion, and repeated non-compliance can bring additional restrictions. There is precedent for an establishment being forced to close temporarily over non-payment.
Beyond the fines, there is the cash-flow problem: if you forget to charge a guest, you still owe the tax at settlement, so it comes straight out of your margin.
How Chekin automates tourist tax collection in Spain
Calculating the tourist tax by hand means tracking the region, the accommodation category, the season, the guest's age, the night cap and any advance-payment rule, then charging the right amount and keeping a clean record for the tax authority. Across multiple properties or municipalities, that is where errors and missed charges pile up.
Chekin handles the whole sequence inside the online check-in flow:
- Calculates the correct tourist tax automatically for each guest, based on accommodation type, location, season, age and the applicable regional rules.
- Charges the guest during online check-in, so the amount is paid and documented before arrival, against a verified identity and a timestamped stay.
- Keeps a clean remittance record per property, so settlement with the Agència Tributària de Catalunya or ATIB does not depend on a spreadsheet.
- Updates rates centrally, so when Barcelona's surcharge rises each April you change one setting instead of reconfiguring every property.
For hosts managing properties across both Catalonia and the Balearic Islands, that removes the risk of applying the wrong tariff or forgetting to communicate the charge before check-in. You can see how it works on the Tourist Taxes by Chekin page.
Conclusion
The tourist tax in Spain is a regional, host-collected charge that grew significantly in 2026, with Catalonia roughly doubling its rates on 1 April and Barcelona's surcharge set to keep rising through 2029. The Balearic ecotax holds steady for now, with a seasonal reform still on the table.
Whichever region you operate in, the obligation sits with the host, not the guest, and the cost of getting it wrong runs from front-desk friction to six-figure fines. Automating the calculation and collection at check-in keeps you compliant as the rates keep moving.
FAQ
It depends on the region and accommodation. In Barcelona a tourist apartment pays 9.50€ per person per night in 2026 (4.50€ regional plus a 5€ municipal surcharge), and a 5-star hotel pays 12€. In the Balearic Islands the ecotax ranges from 0.25€ to 4€ per night depending on season and category.
The guest pays the tax, but the accommodation provider collects it and is legally responsible for declaring and remitting it to the regional authority. If a host forgets to charge a guest, the host still owes the amount at settlement, so it comes directly out of their own margin.
In 2026 two regions apply a general tourist tax: Catalonia (the IEET, plus a municipal surcharge in Barcelona) and the Balearic Islands (the ITS, or ecotax). Most of mainland Spain, including Madrid, Andalusia and Valencia, has no general tourist tax, though local charges exist in a few places.
Yes. Catalonia exempts guests under 17, and the Balearic Islands exempt guests under 16. Other exemptions can include stays caused by force majeure and guests on certain EU-funded social programmes. Exemption rules change, so confirm the current list with the regional tax authority before applying them.
Catalonia roughly doubled its rates on 1 April 2026 and let municipalities add a surcharge. Barcelona set its surcharge at 5€ per night, rising 1€ each year to 8€ by 2029. The aim is to manage mass tourism and fund infrastructure and public housing in pressured destinations.
It varies by region. In the Balearic Islands a 10% VAT is already included in the published ecotax amounts, so the rate shown is what the guest pays. In Catalonia, VAT is handled separately from the IEET tariff, so hosts operating in both regions must track each model independently.
