Booking Now Includes the Tourist Tax in Andorra: What Changes for Guests and Property Owners in 2026

Tasa turistica en Booking

The main change is that the tourist tax should no longer be requested again when Booking indicates that it has already been collected during the reservation process.

Before sending an invoice or payment link, it is essential to check:

• The financial breakdown of the reservation.

• The taxes and charges collected from the guest.

• The amount Booking will pay to the accommodation.

• Whether the tourist tax is included or excluded from the payment received.
  

Booking also recommends updating automated systems, message templates and payment links to exclude per-person charges that have already been collected online. Otherwise, the guest could end up paying the tourist tax twice.

Important: Booking Collects the Tax, but the Tax Obligation Remains

The fact that Booking collects the tourist tax from the guest does not mean that the property owner or manager can forget about the obligations related to the Tourist Accommodation Tax, IEAT.

Andorran regulations establish that tourist accommodations must collect and settle the tax, be properly registered and review the corresponding tax assessment proposal. The IEAT is settled quarterly with the Department of Taxes and Borders.

Booking's documentation distinguishes between:

• Collecting the amount from the guest.

• Paying that amount to the accommodation.

• Withholding and directly remitting the tax to the authorities.
  

For this reason, each reservation must be reviewed individually. The accommodation must check whether the tourist tax is included in the payment it will receive and continue recording and settling it whenever applicable. IEAT: rates and accommodation obligations

How Much Is the Tourist Tax in Andorra?

The amount depends on the category of the accommodation:

• 5-star accommodations: €3 per person per day.

• 4-star or 4-espiga accommodations: €2 per person per day.

• Tourist-use properties, HUT: €2 per person per day.

• 2 or 3-star accommodations: €1.50 per person per day.

• Other tourist accommodations: €1 per person per day.
  

The following are exempt from payment:

• Children under 16 years old.

• Andorran residents.

• Nights beyond the first seven days of a stay at the same accommodation.

• Other special cases established by the regulations.
  

What Should Accommodations Review Now?

To adapt correctly to this change, we recommend following these steps:

1. Check every new Booking reservation and confirm whether the tourist tax has already been collected.

2. Remove duplicate automatic charges, especially from pre-check-in messages and payment links.

3. Review the amount received, as the breakdown will indicate whether the tourist tax is included in the payment made to the accommodation.

4. Keep the ROAT up to date by correctly registering all guests.

5. Continue with the quarterly IEAT settlement, taking into account the amounts collected through Booking.

6. Show the tourist tax separately on invoices, indicating the number of days and the applicable tax rate, as required by Andorran regulations.
   

What Happens With Previous Reservations?

It should not be assumed that all Booking reservations automatically include the tourist tax.

Reservations made before the change, those using other payment methods, or those whose breakdown indicates that the amount must be collected at the accommodation may still require separate management.

The correct reference should always be the financial information shown within each reservation. More information about payments on Booking.com

Conclusion

The inclusion of the tourist tax in Booking's payment process represents an important improvement for travellers and makes pre-check-in management easier.

However, for property owners and managers, this change requires carefully reviewing each reservation. The objective is clear: avoid charging the guest twice, maintain accurate invoicing and continue complying with IEAT obligations in Andorra.

At AndStay, we review every reservation and adapt the collection, registration and tax settlement processes so that property owners and guests can enjoy a clearer, simpler and safer experience.

Do you manage tourist accommodation in Andorra and have questions about Booking, ROAT or the tourist tax? Contact us and we will help you review your operations.