Catalonia Tourist Tax 2027: Rates per Night and Dates

The 2026-2027 calendar: four dates to remember

Llei 2/2026 of March 6, 2026 amends the tax on stays in tourist accommodation (IEET). It took effect on April 1, 2026. Four dates matter next for a traveler booking now or later.

Source: BOE, Llei 2/2026 (BOE-A-2026-6642), checked on October 20, 2026.

On October 1, 2026, a surcharge outside Barcelona becomes possible, but it does not apply everywhere at once: each municipality must have adopted a fiscal ordinance and signed its agreement with the Catalan Tax Agency (ATC). April 1, 2027, by contrast, is a national date that affects every establishment outside Barcelona.

The rate by accommodation type, from Barcelona to the rest of Catalonia

The law taxes each night according to the official category of the establishment. In practice, the amount is expressed per person per night: that is the usual calculation used here. The table lists these categories with the base rate, before any municipal surcharge.

Outside Barcelona, a low base rate until March 31, 2027

From €0.80 to €4.50 per night Increase on April 1, 2027 Surcharge possible from October 1, 2026

Outside Barcelona, the base rate ranges from €0.80 per night for a youth hostel to €4.50 for a 5-star hotel, per person in the usual calculation. A tourist flat (HUT) pays €1.75. These amounts apply before any municipal surcharge and stay in effect until March 31, 2027.

Key points

• A 4-star hotel pays €1.80 per night outside Barcelona, against €3.40 in Barcelona, before any surcharge.
• A tourist flat pays €1.75 until March 31, 2027, then €2.50 from April 1, 2027.
• A municipal surcharge can never exceed the base rate of the category.

Example (calculation, excluding municipal surcharge): two people, three nights in a 4-star hotel outside Barcelona. 2 × 3 × €1.80 = €10.80 until March 31, 2027, then 2 × 3 × €2.40 = €14.40 from April 1, 2027.

Pixidia tip: outside the city of Barcelona, the « rest of Catalonia » rate applies, whatever the municipality. Only four municipalities are announced for a surcharge on October 1, 2026 (see below): ask your host whether a surcharge applies to your accommodation.

If you plan a day trip out of the city during your stay, Viator offers a Montserrat trip from Barcelona, booked separately. It has no connection to the amount of the tax.

Montserrat trip from Barcelona, with wine tasting from €48.60 per person (based on 2 adults, checked on October 20, 2026) · ★ 4.9 (8377 reviews)

See the Montserrat trip

Source: BOE, Llei 2/2026, art. 34.1 and ACM note, tables A and B, checked on October 20, 2026.

The special rate (tarifa especial) appears only in the Barcelona column. The text we read does not define its scope precisely, so we do not present it as a general rate. To find which category applies to your accommodation, ask your host, since the official category sets the amount.

Hotels, tourist flats and campsites: what changes for each

4- and 5-star hotels: a 33% increase in April 2027

€4.50 for a 5-star outside Barcelona €6.00 from April 2027

A 5-star hotel, a gran lujo or a luxury campsite pays €4.50 per night outside Barcelona (usual amount per person) until March 31, 2027, then €6.00 from April 1, 2027. A 4-star goes from €1.80 to €2.40. In Barcelona, the base rates are €7.00 and €3.40, and the special rate rises to €10.00 and €7.00.

Pixidia tip: on arrival, check that the tax appears on your invoice and that its calculation is shown (per night and per person, by category). An all-inclusive rate can hide it.

Tourist flats (HUT): the sharpest increase

€1.75 outside Barcelona (2026-2027) €2.50 from April 2027

A HUT covers apartments and houses rented for short stays, through a platform or directly. Its rate outside Barcelona goes from €1.75 to €2.50, a rise of 43%, the sharpest increase in the schedule. In Barcelona, the base rate is €4.50. The host collects the tax and declares it: the traveler has nothing to declare.

For a campsite, a hostel or another establishment, the rates stay low. The youth hostel pays €0.80 outside Barcelona until March 31, 2027, then €1.00. Other campsites and establishments pay €0.90, then €1.20.

Cruises: a rate set by law, a surcharge still under discussion

Outside Barcelona, the tax on a cruise port call is €3.00 for more than 12 hours and €4.50 for 12 hours or less, until March 31, 2027. It rises to €4.00 and €6.00 from April 1, 2027. In Barcelona, the law text sets it at €4.00 and €6.00.

The press reports a proposed additional surcharge for cruise passengers in Barcelona. No official text we read confirms it, neither its amount nor its timing, so we do not put a figure on it. If you book a cruise with a stop in Barcelona, ask the cruise line how the tax is passed on to your ticket.

Barcelona: the national base rate and the municipal surcharge

Two layers: the national rate and the city surcharge

€3.40 in a 4-star hotel Surcharge of €5 in 2026, €6 in 2027 Legal cap: €8

The law’s base rate is higher in Barcelona: €7.00 for a 5-star hotel, €3.40 for a 4-star, €4.50 for a HUT and €1.00 for a hostel. On top of that comes the municipal surcharge, set by a fiscal ordinance: €5 in 2026, €6 in 2027 and €7 in 2028. Article 34 bis of the law caps this surcharge at €8 per night. The exact date of each step is not confirmed by the text we consulted: the increases follow the liquidation periods.

VAT: no official text we read provides for VAT on the tax, so do not reuse the « VAT included » amounts you may see in guides.

The neighborhood-by-neighborhood detail and night-by-night examples are in our article Barcelona tourist tax 2026. To compare with Venice, Amsterdam or Bali, the European tourist tax comparison gives an overview.

The municipal surcharge outside Barcelona: what it is, what it is not

Article 34 ter allows a municipality outside Barcelona to add a surcharge, on two conditions: a fiscal ordinance adopted by the municipality and a collaboration agreement with the ATC. It has been payable on overnight stays since October 1, 2026. It is capped at €4 per person per night and can never exceed the base rate of the category.

The ATC deducts a management fee of 1.20% from the amount collected. The fee is charged to the municipality, not to the traveler. The table below calculates the theoretical ceilings: these are limits, not voted amounts.

Source: calculation based on BOE, Llei 2/2026, art. 34 ter and 34.1, checked on October 20, 2026.

Municipalities announced, amounts not confirmed

An ATC notice, picked up by the press, names four municipalities in the Vallès Occidental and Baix Llobregat that are to apply the surcharge from October 1, 2026: Sant Cugat del Vallès, Sant Just Desvern, Esplugues de Llobregat and Castelldefels. The corresponding agreements would be published in the Diari Oficial de la Generalitat de Catalunya on September 25, 2026. This is a secondary source, and we could not cross-check the amounts. So we do not publish any amount municipality by municipality.

For the other towns that have made headlines, such as Tarragona, Salou, Vila-seca, Cambrils or Lloret de Mar, we have not been able to read an agreement that confirms their status. Check with the town hall or the ATC before you book. In Sant Cugat, a local article announces a surcharge of « up to 4 euros »: that is the legal ceiling, not a voted amount.

What changes in 2027: a rise of 25% to 43% outside Barcelona

Headlines often talk about the tax doubling. For rates outside Barcelona, the official schedule does not confirm this: the April 1, 2027 increase ranges from 25% to 43% depending on the category. In Barcelona, the increase mainly concerns the municipal surcharge, which goes from €5 to €6 under the ordinance, with no exact step date confirmed by our reading.

Source: calculation based on BOE, Llei 2/2026, art. 34.1.b and 34.1.c, checked on October 20, 2026.

Declaring and booking: the ATC dates and the rule in article 34.3

The traveler declares nothing. The host collects the tax and declares it to the ATC in two periods a year.

Source: ATC, IEET presentation periods, checked on October 20, 2026. The 2027 and 2028 rows are a calculation based on the two-period rule, not published dates.

A booking can lock in the rate, on one condition

Article 34.3 provides that if the booking is made before a change in rate, the rate in force at the time of booking applies. But this rule only works if the booking amount and the tax, surcharges included, are paid at that time.

A booking paid in full before April 1, 2027 keeps the 2026-2027 rate. A booking paid in part, or paid on arrival, follows the rate for the night. Some guides leave out this payment condition. Keep your payment confirmation and ask your host how they apply the rule.

Who pays, who is exempt, and where the money goes

Every occupant of a tourist accommodation is liable for the tax, not only the person who made the booking. On exemptions, the sources disagree. Several guides cite an exemption for children under 16. The text of the law we read does not include this point, so we do not confirm it. If a child travels with you, ask your host or the ATC for the exact rule.

Several guides also cite a limit of seven consecutive nights. The text we read does not include this rule, so we do not confirm it. Ask your host how it applies to your stay.

The law splits the proceeds: 25% goes to housing policies, managed by the Generalitat, and 75% to the Tourism Promotion Fund, excluding municipal surcharges and the special rate. That fund is split 50% between local authorities and 50% to the Generalitat. The special rate goes entirely to the Generalitat, and a municipal surcharge goes to the municipality that collects it, after the ATC’s management fee.

What other guides don’t tell you

Six points checked against the official texts are missing or wrong in the guides we reviewed. Each one links to its source.

• The surcharge outside Barcelona can never exceed the base rate. The €4 cap is not the only safeguard: for a HUT at €1.75, the surcharge is limited to €1.75. BOE, art. 34 ter (accessed October 20, 2026).
• The ATC’s management fees are charged to the municipality. They are set at 1.20% of the amount collected and are not added to your bill. ACM note (accessed October 20, 2026).
• The split of proceeds goes further than 25/75. The tourism fund is itself split 50/50, and the special rate stays outside this split. ACM note (accessed October 20, 2026).
• A booking locks in the rate only if it is paid. The booking and the tax, surcharges included, must be paid at the time of booking. BOE, art. 34.3 (accessed October 20, 2026).
• Outside Barcelona, the rate has two steps, in 2026 and in 2027. The April 1, 2027 amounts are in the official text: €6.00 for a 5-star hotel, €2.40 for a 4-star, €2.50 for a HUT, €1.00 for a youth hostel. BOE, art. 34.1.c (accessed October 20, 2026).
• Declarations follow two fixed periods a year. The declaration runs from October 1 to 20 for the April to September period, and from April 1 to 20 for the October to March period. ATC, presentation periods (accessed October 20, 2026).

Practical: what to ask before you arrive

The texts we read do not cover every case of your stay. Before you arrive, four points are worth asking your host, preferably in writing.

• Your accommodation’s official category. It sets the base rate (BOE, art. 34.1). Check it before you rely on an amount in a guide.
• The amount calculated for your stay. Ask for the tax to be shown separately on the invoice, per night and per person, with the municipal surcharge if it applies.
• The seven-night rule and the under-16 exemption. Several guides cite them, but the text we read does not confirm them.
• Proof of payment. A booking’s rate is locked only if the booking and the tax, surcharges included, are paid at the time of booking (BOE, art. 34.3). Keep the proof of payment.

Source: BOE, Llei 2/2026 and ATC, presentation periods, checked on October 20, 2026.