Tourism tax rates in Spain
Last updated 18 August 2025
Recent News
August 2025 | Barcelona: On 25 July 2025, the city council voted to increase the tourism tax surcharge by one euro annually until 2029: i.e. 5 euro in 2026, 6 in 2027, 7 in 2028, 8 in 2029. This is in addition to the general regional rate, IEET. Galicia and Basque country: Media report that a tourist tax will start being applied in Santiago de Compostela from 1 October 2025 while A Coruña will apply it from September 2025. The Basque Country is reported to be considering a tax between 1 and 6 euros, with discounts or surcharge (maximum of 100%) at local discretion.
May 2025 | Catalonia – Rate increase announced on 27 February 2025 (and initially implemented in May) has been delayed until 1 October 2025 following agreement between the regional Government and parliamentary group of Comuns.
April 2025 | Balearic Islands – The proposed changes announced in March by the government have been postponed indefinitely following lack of Parliamentary support. The proposed changes were for the rates to increase during the months June, July and August and will no longer be applicable in January and February.
February 2025 | Catalonia – The regional government (Generalitat de Catalunya) has announced a 100% increase in the regional tourist tax (Tax on Stays in Tourist Establishments – IEET). For advance bookings, the applicable tax rate is the one in force at the time of making the reservation, provided that the amount of the reservation and tax is paid at that time. At the same time, the Generalitat de Catalunya also approved for municipalities outside Barcelona to implement a Surcharge on a similar basis to Barcelona, if they choose.
A tourism tax (tasa turística) applies in Catalonia and the Balearic Islands.
Galicia approved a tourist tax that can be implemented by municipalities on a voluntary basis.
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 night, varying by accommodation type and star rating and also applies to cruise ship passengers (where the cruise does not start or end in Catalonia).
Barcelona also levies a Surcharge (recàrrec) in addition to IEET at the current legal maximum of €4 set by the Generalitat de Catalunya. This is set to increase from 2026 by one euro a year up to 8 euros in 2029; see note below. On 27 February 2025, the Generalitat de Catalunya announced other municipalities may implement a Surcharge on a similar basis to Barcelona, if they choose.
The revenue collected from IEET is split equally between the regional government and municipality. The revenue from the Surcharge is fully retained and managed by the municipality. Further information on the amount collected in Barcelona and how the revenue is used.
Further information can be found by clicking on the name of the destination below.
Barcelona: planned surcharge increase
On 25 July 2025, the city council voted to increase the tourism tax surcharge by one euro annually until 2029: i.e. 5 euro in 2026, 6 in 2027, 7 in 2028, 8 in 2029. This is in addition to the general regional rate, IEET. (Source: Barcelona City item beginning 11:58) However, as this exceeds the current regional cap on surcharges of 4 eur, we await further information as to the practicalities of implementation.
Stated purposes include:
- Start a fund in 2026 to support tourism, including projects that reduce adverse impact
- Enhance the Tourism Directorate
- Consider regulatory reform that would permit incentives for more sustainable accommodation and local tourism
- Support language, culture and local tradition
Legal Commentary
DiG Lawyers have provided a summary in English including compliance notes here.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Some Exemptions |
| € (per person per night, 7 nights max) | ||||||
| Barcelona (IEET and Surcharge) From 1 October 2025 |
5.00 6.00 |
5.00 6.00 |
5.00 6.00 |
5.70 7.40 |
7.50 11.00 |
Children under 17 |
| Rest of Catalonia (IEET) From 1 October 2025 |
0.60 1.20 |
0.60 1.20 |
0.60 1.20 |
1.20 2.40 |
3.00 6.00 |
Children under 17 |
The tourist tax (impost del turisme sostenible) is decided by the local government (municipality). The tax applies to visitors staying in commercial accommodation and cruise ship passengers.
Further information (including 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 |
In December 2024, the Galician government approved a tourist tax (Imposto Galego sobre as Estadías Turísticas – IGET) that may be implemented by municipalities on a voluntary basis. The rate is levied as a flat rate per person, per night, varying by accommodation type and star rating and also applies to cruise ship passengers (where the cruise does not start or end in Galicia).
Cities that have already approved its implementation include Santiago de Compostela, where it will take effect in October 2025, and A Coruña, where it will come into effect in September 2025.
At least 80% of the tax revenue is to be directed towards promotion, protection, and development of sustainable tourism.
Further information can be found by clicking on the name of the destination below.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Some Exemptions |
| € (per person per night, 5 nights max) | ||||||
| Santiago de Compostela
from October 2025 from September 2025 |
1.50
1.50 |
1.50
1.50 |
2.00
2.00 |
2.00
2.00 |
2.50
2.50 |
Children under 17,
|
On 22 July 2025 regional officials discussed the possibility of a tourism tax from 2026 applied regionally but adaptable to each municipality. Local councils can waive up to 100% of the tax or add surcharges. Media reporting from 1st August suggested a range of 1 – 6 euros, with discounts and surcharge (maximum 100%) at local discretion.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Some Exemptions |
| € (per person per night, 5 nights max) | tbc | tbc | tbc | tbc | tbc | |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
Keep up to date with levy and tourism taxes – both actual and planned. Find out all about the tourism tax rates across Spain.
This content is exclusive to ETOA members
Not a member yet?
The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.
- Connect with the global travel trade
- Stay informed of insights, regulations and changes
- Be supported in shaping the tourism landscape