Tourism tax rates in Spain
Last reviewed 11 November 2024
A tourism tax (tasa turística) currently only applies in Catalonia and the Balearic Islands.
Outside those regions the following destinations are understood to be considering the introduction of an overnight tax, with potential rates as given.
- San Sebastián – Between €1 and €5 per person per night depending on star rating of accommodation.
- Segovia – €1 or €2 per person per night
- Seville – €1 or €2 per person per night
- Santiago de Compostela – €0.50 or €2 per person per night
Catalonia
The tourist tax (Tax on Stays in Tourist Establishments – IEET) is decided by the regional government (Generalitat de Catalunya) and applies across the region.
The rate is levied as a flat rate per person, per day, varying by accommodation type and star rating and also applies to cruise ship passengers (where the cruise does not start or end in Catalonia). For persons staying in accommodation overnight, a day is calculated as per the accommodation’s specified arrival and departure time.
Barcelona also levies a Surcharge in addition to IEET.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Some Exemptions |
| € (per person per night, 7 nights max) | ||||||
| Barcelona (IEET and Surcharge) |
5.00 | 5.00 | 5.00 | 5.70 | 7.50 | Children under 17, IMSERSO holidays, Force Majeure |
| Rest of Catalonia (IEET) |
0.60 | 0.60
|
0.60 | 1.20 | 3.00 |
How the tax revenue is used
The regional tax revenue is collected by the regional government (Generalitat de Catalunya) with a proportion of the revenue redistributed to local governments to be used for tourism promotion and develop tourism-related infrastructure and services.
Revenue from The Surcharge is to be fully retained and managed by Barcelona City Council. The revenue is intended for similar purposes as the regional tax.
Balearic Islands (Mallorca, Menorca, Ibiza, Formentera)
The tourist tax (impost del turisme sostenible) is known as the eco or sustainable tax and is decided by the local government (municipality). The tax applies to visitors staying in commercial accommodation and cruise ship passengers. In low season (1st November to 30th April), the tax is reduced by 75%.
A webpage has been published to show which specific projects related to sustainability are funded by the tax.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Some Exemptions |
| € (per person per night, 50% reduction after 8 nights) | ||||||
| High season (May-Oct) |
2.00 | 2.00 | 2.00 | 3.00 | 4.00 | Children under 16 |
| Low season (Nov-Apr) |
0.50 | 0.50 | 0.50 | 0.75 | 1.00 | Children under 16 |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
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