- The Basque Country will introduce a tourist stay tax from 1 January 2027.
- The tax applies across Bizkaia, Gipuzkoa and Álava.
- Rates range from around €0.50 to €6.50 per person per night.
- The tax applies for a maximum of six consecutive nights.
- A draft tourism law proposes restrictions on short-term holiday homes.
The Basque Country has confirmed a new regional tourist stay tax across Bizkaia, Gipuzkoa and Álava from 1 January 2027. Each historical territory approved its own framework allowing municipalities to set local rates within provincial ranges. The tax applies for a maximum of six consecutive nights per person per accommodation.
Rates range from around €0.50 to €1.25 for rural houses, agrotourism, campsites and albergues to around €4.50 to €6.50 for five-star hotels and tourist-use homes. Four-star hotels face around €3.50 to €4.50. Three-star hotels and tourist apartments face around €1.50 to €3.50. One- and two-star hotels face around €1.25 to €1.75. Minors, students and individuals with certain levels of disability are exempt.
A draft tourism law in the Basque Country proposes restrictions on short-term holiday homes. Spain enacted broader national housing regulations including a 10pc VAT on qualifying short-term holiday rentals. The measures aim to manage visitor numbers and their impact on local housing.
