Costa Brava tourist tax in 2026 and 2027: rates and rules
The Catalan tourist tax for a tourist-use dwelling outside Barcelona is €1.75 per person per day from 1 April 2026 to 31 March 2027 and €2.50 from 1 April 2027.
Is tourist tax included in the booking price, and what changes next year? It is easy to mix up the owner’s taxes with the tax charged on a guest’s stay. We set out the separate amounts and the dates that matter.
Tourist tax is a separate cost from income tax, VAT and the rental price. For a tourist-use dwelling (vivienda de uso turístico / habitatge d’ús turístic) in the Costa Brava municipalities covered here, the general Catalan rate is €1.75 per person per day or fraction from 1 April 2026 through 31 March 2027. From 1 April 2027, the published general rate rises to €2.50.
| Period | General HUT rate – rest of Catalonia |
|---|---|
| 1 April 2026 – 31 March 2027 | €1.75 per person per day or fraction |
| From 1 April 2027 | €2.50 per person per day or fraction |
A municipal surcharge can be separate
The Catalan tax framework also allows a municipal surcharge where the municipality adopts the necessary ordinance. That means owners and managers should not assume that the general regional rate is always the final amount for every booking. Check the municipality that applies to the property and the booking date.
The booking date can matter
The Catalan Tax Agency explains that for an advance reservation, the rate in force at the moment of booking applies when both the reservation amount and the tax are paid at that time, including any applicable surcharges. This makes it important for booking systems to store the right tax logic rather than simply applying the check-in-date rate to every reservation.
Practical administration
- Identify the accommodation category correctly.
- Check the applicable rate for the reservation/payment timing.
- Check whether a municipal surcharge applies to the property.
- Apply any statutory exemptions correctly.
- Keep booking and tax records that support the amount collected.
- Update the booking system before 1 April 2027.
The tourist tax is collected because of the guest’s stay. It is not the same as the owner’s income tax on rental profit or the IVA treatment of the rental service.
Frequently asked questions
Is €2.50 already the rate in September 2026?
No. For a HUT in the rest of Catalonia the published general rate is €1.75 until 31 March 2027; €2.50 starts from 1 April 2027.
Can a municipality add an extra amount?
Yes, the framework provides for a municipal surcharge where the municipality adopts it. Check the local ordinance rather than guessing.
Should the tax be hidden inside the rental price?
The charging and disclosure process should follow the applicable tax and consumer rules. Operationally, guests should be able to understand what they are paying.
Check the costs for your actual booking
The amount may depend on the date and applicable local rules. Start with the accommodation you like in our Costa Brava holiday-rental collection, then check the final price breakdown and booking confirmation.
This article was reviewed on 17 September 2026 against the official source linked to this knowledge-base entry. Rental and housing rules can change at national, Catalan and municipal level. For decisions about a specific property or contract, verify the current position for that address and situation before acting.
This article is informational; always check current official rules and your agreement.