Free calculator · Updated Sept 2026
How much tourist tax must you charge your guests?
Catalonia changed everything in April 2026 and the Balearic ecotax has rules almost nobody applies right. Enter your stay and get the exact amount — with exemptions, caps and VAT included.
How it works in Catalonia (Law 2/2026, since April 1, 2026)
- ·Holiday rentals: €1.75 per person/night (€2.00 from 2027) — in Barcelona city €4.50 + €5.00 municipal surcharge = €9.50.
- ·Only the first 7 nights of each stay are taxed.
- ·Guests under 17 are exempt.
- ·From October 2026 any municipality can add its own surcharge by ordinance.
- ·Filed twice a year with the ATC (form 950). The tax passed on to guests carries 10% VAT.
How it works in the Balearics (ITS / ecotax)
- ·Holiday rentals: €2.00 per person/night in high season (May 1 – Oct 31) + 10% VAT = €2.20.
- ·Low season (Nov 1 – Apr 30): 75% discount — you pay 25% of the rate.
- ·50% discount from the 9th night onwards.
- ·Guests under 16 are exempt.
- ·The extraordinary summer 2026 surcharge applies to high-category hotels only — not to holiday rentals.
Frequently asked questions
Who actually pays the tax — me or the guest?
The guest pays it; you collect it and pay it to the tax agency. You must show it separately on the invoice or receipt.
Do OTAs like Airbnb or Booking collect it for me?
In some cases (e.g. Airbnb in Catalonia) the platform collects and remits it. If it does not, you must collect it at check-in or in the booking — check each channel and never assume.
What changed in Catalonia in 2026?
Law 2/2026 (in force since April 1, 2026) raised all rates — holiday rentals went from €1.00 to €1.75 (€9.50 in Barcelona with the surcharge) — and opened the municipal surcharge to every municipality from October 2026.
How do I declare it?
Catalonia: form 950 with the ATC, twice a year. Balearics: ITS declaration with ATIB. Both are per-establishment and have deadlines with penalties.
Are children exempt?
Yes: under 17 in Catalonia and under 16 in the Balearics. Keep proof of age — inspections can request it.
Can this be automated?
Yes. Zobooq calculates the tourist tax for every booking, charges it to the guest (online or at check-in) and gives you the breakdown for your declaration.
General guidance with rates in force in September 2026 — not tax advice. Rates change by decree; we update this page when they do.