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Rustic property tax (IBI). Counties and Aran, and areas

Rustic property tax (IBI). Counties and Aran, and areas 2025 (p)
Number of receipts Tax Base (Thousands of euros) Integral quota (euros)
Alt Camp 7,504 95,700 585,893
Alt Empordà 9,874 198,008 1,346,283
Alt Penedès 10,918 111,124 905,201
Alt Urgell 3,228 52,139 294,961
Alta Ribagorça 589 15,223 64,314
Anoia 9,625 142,190 1,003,328
Aran 1,159 21,176 97,556
Bages 11,869 217,832 1,293,806
Baix Camp 11,017 244,059 1,738,497
Baix Ebre 22,548 238,108 2,185,767
Baix Empordà 7,718 247,817 1,704,008
Baix Llobregat 8,122 64,326 495,394
Baix Penedès 2,853 39,637 236,030
Barcelonès 762 33,598 238,800
Berguedà 6,015 94,662 511,455
Cerdanya 1,749 40,197 235,407
Conca de Barberà 7,320 53,229 393,565
Garraf 4,886 140,065 1,201,468
Garrigues 9,990 158,670 927,778
Garrotxa 2,877 73,374 479,661
Gironès 4,946 157,273 1,097,623
Lluçanès 1,153 24,304 197,447
Maresme 9,349 303,710 2,384,527
Moianès 2,637 56,329 406,504
Montsià 15,953 254,896 2,149,267
Noguera 11,152 348,160 2,123,182
Osona 7,916 199,461 1,490,730
Pallars Jussà 4,500 73,820 450,091
Pallars Sobirà 2,090 32,746 109,519
Pla d'Urgell 7,264 183,338 1,212,500
Pla de l'Estany 1,864 39,169 277,964
Priorat 3,884 38,168 248,693
Ribera d'Ebre 7,839 71,418 496,287
Ripollès 1,378 54,399 391,373
Segarra 5,054 102,358 643,166
Segrià 20,902 785,454 5,309,134
Selva 9,550 110,954 851,473
Solsonès 2,054 88,770 481,389
Tarragonès 5,321 83,401 607,928
Terra Alta 6,498 49,307 307,064
Urgell 9,107 183,378 1,266,080
Vallès Occidental 5,901 121,466 1,043,381
Vallès Oriental 12,847 253,469 1,982,071
Catalonia 299,782 5,896,882 41,466,565
Metropolità 37,741 785,402 6,220,817
Comarques Gironines 38,207 880,994 6,148,385
Camp de Tarragona 35,046 514,557 3,574,576
Terres de l'Ebre 52,838 613,729 5,138,385
Ponent 63,469 1,761,358 11,481,840
Comarques Centrals 32,931 700,025 4,479,331
Alt Pirineu i Aran 13,315 235,301 1,251,848
Penedès 26,235 405,516 3,171,383
Source: Idescat, based on the Dirección General del Catastro.
Note: Provisional data.
(p) Provisional data.

Last update: June 18, 2026.

Methodological note

Definition of concepts

Property tax (IBI)
Direct tax of real character that is applied to the value of property on the terms that the recast text of the Law of the Real Estate Cadastre (TRLCI) establishes. The management of this tax is a competence of the town councils with the support of the state administration, especially in the towns with scarce resources. The Royal Legislative Decree 1/2004, of 5 March, by which the recast text of the Law of the Real Estate Cadastre (TRLCI) is approved, classifies the property in urban, rustic and of special characteristics.

Methodological aspects

The taxable base is formed by the cadastral value of the property that is determined, is notified and is susceptible of contestation according to what the rules regulatory of the real estate cadastre order.

The charge rate is the result of applying a reduction to the taxable base, which is calculated according to what articles 67 to 70 of the TRLCI establish.

The integral quota is the result of applying the charge rate to the tax base that the article 72 of the TRLCI refers to.

For further information about these statistics, you may check the methodology.