IBI Rates by Municipality in Mallorca: 2026

What is IBI and how is it calculated?

IBI is levied on the ownership of real estate — urban, rural, and special-characteristics properties. As a non-resident owner, you pay IBI just as resident owners do. There is no exemption or difference in rate for non-residents.

Your annual IBI bill is calculated as:

IBI = Valor Catastral × Municipal Rate

The valor catastral (cadastral value) is set by the Catastro — Spain's national property registry — and is not the same as the market value. Cadastral values are typically set at 40–70% of market value, though in many municipalities they have not been updated in years and can be much lower. The municipal rate (tipo impositivo) is set by each ayuntamiento (local council) within bands established by national law.

For urban properties (the category most non-resident owners hold), the national law allows municipalities to set rates between 0.4% and 1.1% of the cadastral value. Municipalities with higher financial needs, or that have recently revised their cadastral values upward, tend to set rates near the upper end of the band.

IBI rates by municipality in Mallorca (2026)

The following rates apply for the 2026 fiscal year. Rates are set annually and may change. Always verify with ATIB for the current year.

What determines the size of your bill?

Two factors drive your IBI: the cadastral value (set by Catastro, not by you) and the municipal rate (set by your ayuntamiento). A third factor applies in some cases: surcharges on vacant properties. Palma de Mallorca, for example, has introduced a surcharge of 50–150% for residential properties that are verifiably empty for more than two years.

The value used is the valor catastral del suelo (land value) plus the valor catastral de la construcción (building value), as recorded at the Catastro. If your property has been recently renovated without a Catastro update, your cadastral value may not yet reflect the improvements — meaning your IBI bill is lower than it might eventually become after a revision.

Finding your IBI bill

If you own property in Mallorca and have set up your property administration correctly, ATIB should issue your IBI bill to your registered address (or gestoría). If you have not received a bill, do not assume you owe nothing — the obligation exists regardless.

You can check whether IBI is owed and download bills via the ATIB online portal (Seu Electrònica de l'ATIB) using your NIE and Spanish digital certificate (certificado electrónico). Your gestoría can also check on your behalf.

IBI is typically billed and payable in a single annual payment. The payment window in Mallorca is generally October to November, though ATIB publishes exact dates each year and some municipalities have slightly different calendars.

Setting up direct debit with ATIB

The easiest way to ensure IBI is paid on time is to set up a direct debit (domiciliación bancaria) with ATIB. Once set up, the payment is debited automatically from your Spanish bank account each year during the payment window.

To set up a direct debit:

1. Log in to the ATIB Seu Electrònica with your digital certificate or Cl@ve PIN.
2. Navigate to "Domiciliación de tributos" (tax direct debit).
3. Enter your Spanish bank account (IBAN).
4. Confirm. ATIB will notify you of the amount before debiting.

Alternatively, your gestoría can set up and manage the direct debit on your behalf — recommended if you do not have a Spanish digital certificate.

Missed IBI payments: what happens

If you miss an IBI payment, ATIB will issue a reminder and then move to the enforcement period (período ejecutivo). At this point, a surcharge of 5%, 10%, or 20% applies depending on how late the payment is. In the enforcement period, ATIB can register a charge against your property.

If IBI debts accumulate across multiple years and go unpaid, ATIB can, in theory, initiate proceedings to enforce against the property. This is relatively rare but does happen. Any outstanding IBI must be cleared when you sell — unpaid IBI is typically flagged during the conveyancing process.

If you have inherited a property or bought without knowing IBI was in arrears, ATIB will advise on the outstanding amount. A gestoría can negotiate a payment plan (aplazamiento) if the sum is significant.