Informational guide
Catalonia Tourist Tax (IEET) 2026
The Impost sobre les Estades en Establiments Turístics (IEET) is charged per person, per night, in tourist accommodation across Catalonia. This guide covers the rates for tourist-use housing — the category most relevant to short-term rental hosts — following Llei 2/2026, in force since 2026-04-01. Keyio works out the tax for every booking, as an estimate.
How much is the IEET for tourist-use housing?
Per person, per night. Guests under 17 are exempt.
| Area | Until 2027-03-31 | From 2027-04-01 |
|---|---|---|
| Rest of Catalonia | €1.75 | €2.50 |
| Barcelona city | €9.50 (€4.50 + €5.00 surcharge) | The surcharge rises to €6.00 |
Source: IEET — Llei 2/2026, de 6 de març, in force since 2026-04-01. Rates checked against atc.gencat.cat/ca/tributs/ieet/quota-tributaria, 2026-11-01. In Barcelona the surcharge becomes €7.00 from 2028-04-01 to 2029-03-31. For an advance booking, the rate in force when booking applies if the booking and the tax are paid at that moment. Applies to the "tourist-use housing" category. Other categories (hotels, campsites) have different rates — see the ATC for the full list.
How many nights are taxed? A cap of 7 per stay
Unlike the Balearics, the IEET isn't charged for the whole stay.
The IEET only applies to the first 7 nights of a continuous stay at the same establishment; additional nights don't generate more tax. Catalonia doesn't apply the long-stay discount used in the Balearics — instead, it uses this fixed night cap.
Which municipalities have a surcharge?
Barcelona and, since October 2026, seven other municipalities.
The Barcelona city rate shown above already includes its surcharge. In these municipalities the surcharge is added to the general rate for the rest of Catalonia. In Sabadell, for example, tourist-use housing pays €3.50/person/night until 2027-03-31 (€1.75 + €1.75).
| Municipality | 2026-10-01 to 2027-03-31 | From 2027-04-01 |
|---|---|---|
| Castelldefels | €1.75 | €2.40 |
| Esplugues de Llobregat | €0.90 | €1.20 |
| L'Hospitalet de Llobregat | €1.75 | €2.50 |
| El Prat de Llobregat | €1.75 | €2.50 |
| Sabadell | €1.75 | €2.50 |
| Sant Cugat del Vallès | €1.75 | €2.50 |
| Sant Just Desvern | €1.75 | No figure published by the ATC |
Other municipalities can approve theirs. Keyio doesn't track every ordinance: enter your municipality's surcharge (€/person/night) on the property record and Keyio adds it to every stay's estimate.
How does Keyio estimate it?
Automatic, based on location, guests and nights for each rental.
On the property record you set the establishment category and, if it sits in the municipality of Barcelona, the Barcelona surcharge checkbox (or, if you're in another municipality with a surcharge, its amount). From there Keyio estimates the IEET for each rental from the stay dates and the registered guests (or the expected count, if the travellers aren't registered yet), applying the Barcelona or rest-of-Catalonia rate, the municipal surcharge, the 7-night cap and the under-17 exemption. It's an indicative estimate: confirm it with your gestor before charging or remitting it.
Frequently asked questions
Does the IEET apply to tourist-use housing, or only hotels?
It applies to both. Tourist-use housing (habitatges d'ús turístic — the category relevant to most Keyio hosts) pays €1.75/person/night in the rest of Catalonia, and Barcelona city applies its own €4.50 base rate plus a €5.00/person/night municipal surcharge (€9.50 total).
Is there a cap on taxable nights?
Yes. The IEET is only charged on the first 7 nights of a continuous stay — unlike the Balearic tourist tax, which has no cap.
Who is exempt from paying the IEET?
Guests under 17 are exempt.
Can other municipalities add their own surcharge?
Yes. Besides Barcelona's specific surcharge (already included in the rate shown), seven municipalities have had an approved surcharge since 2026-10-01 (listed in this guide's table) and others can approve one by ordinance. Check yours and enter it in Keyio on the property record as "municipal surcharge (€/person/night)" — Keyio adds it to the estimate.
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