Tourist tax in Spain in 2026: how much is charged in Catalonia, the Balearic Islands and Galicia

In the regions that have it, the tourist tax (its official name is the tax on stays, or impuesto sobre las estancias) is created by a regional law, and some town councils add a surcharge to it. As of 16 October 2026, this article covers the three regions whose law we have read in the official gazette: Catalonia, which raised its rates on 1 April 2026; the Illes Balears; and Galicia, where the Xunta (the regional government) charges nothing because it applies a 100% rebate and the tax is only paid if your town council approves a surcharge. In all three the guest pays it per person and night, and the accommodation collects it. If your accommodation is in another region, we have not verified it: ask your regional tax authority and your town council before charging anything.

Summary by region

Catalonia: rates from 1 April 2026

Ley 2/2026, of 6 March (DOGC no. 9621, of 10 March 2026; BOE no. 72, of 23 March 2026), changed the tax rates. Its second final provision says the law enters into force on 1 April 2026. The rates, per person and day or part of a day, are these:

How it is calculated, according to the Catalan Tax Agency:

• You multiply the number of nights by the rate, person by person. A maximum of seven units of stay per person is counted: from the eighth night in the same establishment nothing more is charged.
• People aged sixteen or under are exempt. The exemption requires showing a document that proves the age (national ID card, passport, family record book or similar); for children under 14, a responsible declaration from the accompanying adult is also valid.
• Also exempt are stays subsidised by social programmes of a public administration of the European Union, stays for health reasons when the requirements are met, and stays caused by force majeure.
• If the guest books in advance and pays the booking and the tax at that time, the rate in force on the day of the booking applies.

Barcelona's surcharge

In Barcelona city, besides the rate, the City Council's surcharge is charged (tax by-law 2.2). It rises in steps up to 2029:

Other municipalities with a surcharge from 1 October 2026

The Catalan Tax Agency publishes the list of municipalities with an approved surcharge. Besides Barcelona, from 1 October 2026 it applies in Castelldefels, Esplugues, L'Hospitalet de Llobregat, El Prat de Llobregat, Sabadell, Sant Cugat del Vallès and Sant Just Desvern. Outside Barcelona, the surcharge cannot exceed €4 per category or exceed the rate for that type of establishment. The amount for each municipality is on the Agency's rates page; check it there, because it changes depending on the type of accommodation and the period.

An example with numbers

Two adults and a 10-year-old child spend 10 nights in a holiday-use dwelling in May 2026:

• In Barcelona city: (€4.50 rate + €5.00 surcharge) × 7 nights × 2 adults = €133.00. The child is exempt and nights eight to ten do not count.
• In a municipality without a surcharge in the rest of Catalonia: €1.75 × 7 nights × 2 adults = €24.50.

When to file

The return is filed twice a year. Between 1 and 20 October you declare what was collected from 1 April to 30 September, and between 1 and 20 April, what was collected from 1 October to 31 March. If there is nothing to pay in a period, you do not need to file it, but you must keep the documentation that shows this. The municipal surcharge goes on the same return.

Illes Balears: rates in force

The rate in Ley 2/2016 (art. 13) has been in force since 1 January 2023, according to the BOE's consolidated text, whose latest update was published on 17 May 2025. Per person and day or part of a day, these are the most common types of accommodation:

Two reductions apply on top of that rate:

• 75% off in low season, which runs from 1 November to 30 April.
• 50% off from the ninth day on stays of more than eight days in the same establishment.

Exempt are stays by people under 16, those caused by force majeure, those for health reasons in the Balearic public health service (and their companions' stays, if justified) and those subsidised by social programmes of a European Union administration.

Example: two adults spend 10 nights in July in a 4-star hotel. For the first eight days they pay €3 and for the last two, half: 2 × (8 × €3 + 2 × €1.50) = €54.

The form and deadlines of the return are set by decree (art. 14). If you have doubts, check with the Balearic Islands Tax Agency, and confirm with them that the rate has not changed: the BOE's consolidated text may not yet reflect a recent change.

Galicia: the tax exists, but today it is only paid through a municipal surcharge

Ley 5/2024, of 27 December, created the Galician tax on tourist stays, in force since 1 January 2025. It has a rate (art. 16), but art. 17 says: "A 100% rebate is established". In other words, the Xunta charges nothing.

What can be charged is the municipal surcharge (art. 24). Each town council decides whether to apply it, always with a tax by-law approved beforehand, and it can go up to a maximum of 100% of the full tax amount before the rebate is applied. The reference amount comes from this rate, per person and day or part of a day:

A maximum of five days per stay is counted, and stays of less than 24 hours count as one day. Exempt are stays by minors who are not legally emancipated.

Example: if your town council approves a 100% surcharge, a holiday-use dwelling would charge €2 per person and night, with a maximum of 5 nights: €10 per person and stay. With a lower surcharge, the figure falls in proportion.

We have not verified which Galician town councils already have the surcharge, or with what percentage and date. Ask yours whether it has approved the by-law.

What to do if you run an accommodation

1. Look at your region's table and find your type of establishment. If you are in Barcelona or in one of the Catalan municipalities with a surcharge, add it. If you rent out a dwelling, also check your region's register.
2. Charge the tax separately from the price and keep a record of how much each booking collects: it is what you will have to declare.
3. Ask for and keep proof of age for the minors you leave exempt.
4. Note the filing deadlines in your calendar. In Catalonia they are 1 to 20 October and 1 to 20 April.
5. Before each season, check your region's official page: in Catalonia the rates for the rest of the territory go up again on 1 April 2027, and so does Barcelona's surcharge, on that same day.

If you manage your bookings in Weko

Weko does not calculate or collect the tourist tax, and does not file it for you either. On each accommodation booking it stores the check-in date, the check-out date, the number of nights and how many people there are, and the breakdown of the amount has the price per night, the cleaning fee and the total, with no tourist tax line. The booking does not store the age of each person, so you check who is exempt yourself. With the nights and people on each booking you can do the calculation using the tables above.

This guide is for information only and is not tax advice. Rates change by law and by by-law: before charging, confirm them with the official source of your region and your town council.