Catalonia raises the tourist tax in 2026 with Law 2/2026. We explain what changes, the regional IEET rates by accommodation type, the municipal surcharge, and how to charge it correctly at check-in.
The 2026 hike: what changes with Law 2/2026
In 2026 Catalonia raises the tourist tax again. The change comes through Law 2/2026, which updates the Tax on Stays in Tourist Establishments (IEET) and, above all, widens the margin of the municipal surcharge that town halls can apply.
The direction is clear: you pay more, and the gap widens mainly through the municipal surcharge, which in Barcelona has grown year after year and which the new framework allows to be raised further. The combination of the regional tax plus the municipal surcharge is what determines how much each guest finally pays per night.
Because the amounts apply in stages and vary by municipality, it pays to confirm the exact figure applicable to your accommodation with the Catalan Tax Agency (ATC) and your town hall. What does not change is the structure, which we explain below.
Two overlapping taxes: regional and municipal
In Catalonia the guest may pay two taxes that add up on a single bill. The regional one is the Generalitat’s IEET, in force since 2012 and applicable across Catalonia. The municipal surcharge is an extra amount applied by some town halls —Barcelona is the best-known case— on top of the regional rate.
Although they are separate taxes, with different rules and settlements, in practice they are charged to the traveller as a single amount per night. Understanding that they are two layers helps avoid confusing the figures and settling them where they belong.
Regional IEET rates in 2026
The regional rate depends on the type of establishment and its category. These are the reference IEET rates in Catalonia in 2026:
| Type of establishment | IEET rate (per person and night) |
|---|---|
| 5-star hotel, grand luxury and higher categories | €3.50 |
| 4-star and 4-star superior hotel | €1.70 |
| Lower-category hotel, hostel or guesthouse | €1.00 |
| Tourist apartment (HUT) and dwelling for tourist use | €2.25 |
| Campsite (by category) and hostel | €0.60 |
| Cruise ship (more than 12 hours docked) | €3.00 per person |
Reference IEET rates; the municipal surcharge is added on top where it exists. Law 2/2026 introduces changes applied in stages, so confirm the amount in force for your case with the Catalan Tax Agency.
The municipal surcharge: the real driver of the hike
On top of the regional rate, some town halls apply a surcharge. Barcelona’s is the highest and the one that has risen most: it began in 2021 and has grown year after year to reach €4.00 per person and night in 2025, with the declared intention of raising it further.
The surcharge applies regardless of category: a guest in a HUT and one in a 5-star hotel pay the same municipal surcharge per night, even if their regional IEET differs. Law 2/2026 widens the ceiling of this surcharge, which is where much of the 2026 increase is concentrated.
Calculation examples and the 7-night cap
To see the real impact it helps to add the two layers. Taking Barcelona’s surcharge as a reference:
- ✓Guest in a HUT in Barcelona: €2.25 (IEET) + €4.00 (surcharge) = €6.25 per person and night.
- ✓Guest in a 5-star hotel: €3.50 (IEET) + €4.00 (surcharge) = €7.50 per person and night.
- ✓A couple in a HUT for 4 nights: 2 × 4 × 6.25 = €50.00.
- ✓From the 8th night on, the stay no longer accrues tax: only the first 7 nights per stay are charged.
Exemptions you must apply correctly
Not every guest pays. Applying exemptions wrongly leads you to charge too much (and risk complaints) or too little (and cut into your margin). The main ones:
- ✓Under-17s (16 inclusive): exempt from both the regional IEET and the municipal surcharge.
- ✓Stays for force majeure (disasters, emergencies) officially declared.
- ✓People housed in social or detention establishments funded by public administrations.
- ✓From the 8th night on, all additional nights are exempt.
How to declare and settle
The accommodation is the party obliged to collect the tax from the guest, declare it, and pay it in. The regional IEET is self-assessed before the Catalan Tax Agency (ATC) using form 950, quarterly in general (and monthly for large taxpayers).
The municipal surcharge is settled separately before the relevant town hall, in Barcelona through its electronic office. Not charging the tax to the guest does not exempt you from paying it in: if you do not pass it through, it comes out of your margin.
Official sources
- Catalan Tax Agency (ATC)— Self-assessment of the IEET (form 950)
- How to automate tourist-tax collection— Calculating and charging the tax during online check-in
Charging the right tax automatically at check-in
With two overlapping layers, rates by category, a 7-night cap, exempt minors, and a staged increase in 2026, calculating the tax by hand on each arrival is a magnet for error. Charging too little cuts your margin; charging too much exposes you to complaints.
BookCheckin automatically calculates the tax applicable to each booking in Catalonia —regional rate by category, current municipal surcharge, minor exemption, and the eighth-night cap— and charges it during online check-in. The amount is stored alongside the booking, ready for quarterly self-assessment, and the guest gets no surprises on arrival.