By municipality in Bizkaia

Es_plusvalia by municipality in Bizkaia

Every municipality that has this rule, with the values and the official source.

20municipalities with this rule

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Plusvalía municipal (IIVTNU)

Municipal tax on sale, on the increase in value of the land under the property.

The rule per municipality

As of 17 October 2026.

Municipality	Rule	Source
Amorebieta-Etxano	Rate: 14.49% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Amorebieta-Etxano (modificación 2026), artículo 9 y Tabla 2 · valid from 1 January 2026 · updated on 16 October 2026
Arrigorriaga	Rate: 9.685% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Arrigorriaga (texto 2026), artículo 9.1 · valid from 26 December 2025 · updated on 16 October 2026
Barakaldo	Held up to 5 years: 4.23% of the gain Held 6 years or more, held up to 6 years: 5.29% of the gain Held 7 years or more, held up to 7 years: 7.4% of the gain Held 8 years or more, held up to 8 years: 10.58% of the gain Held 9 years or more, held up to 9 years: 13.22% of the gain Held 10 years or more, held up to 15 years: 15% of the gain Held 16 years or more, held up to 16 years: 11.64% of the gain Held 17 years or more, held up to 17 years: 9.52% of the gain Held 18 years or more, held up to 18 years: 7.93% of the gain Held 19 years or more, held up to 19 years: 6.35% of the gain Held 20 years or more: 5.29% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Barakaldo, artículo 7 (redacción 2026) · valid from 1 January 2026 · updated on 16 October 2026
Basauri	Held up to 20 years: 7.76% of the gain Held 21 years or more: 11.29% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 5 reguladora del IIVTNU de Basauri (modificación 2026), Anexo II · valid from 31 December 2025 · updated on 16 October 2026
Bermeo	Rate: 6.2% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Bermeo (texto 2023), artículo 7.1 · valid from 29 December 2023 · updated on 16 October 2026
Bilbao	Rate: 17% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana de Bilbao (texto 2026), Anexo II · valid from 1 January 2026 · updated on 16 October 2026
Durango	Rate: 5.2% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 4 reguladora del IIVTNU de Durango (texto 2022), artículo 10 y Anexo II · valid from 7 July 2022 · updated on 16 October 2026
Erandio	Rate: 6.24% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 3 reguladora del IIVTNU de Erandio, Anexo II «Tarifa» (redacción 2024) · valid from 1 January 2024 · updated on 16 October 2026
Ermua	Held up to 5 years: 10% of the gain Held 6 years or more, held up to 10 years: 9% of the gain Held 11 years or more, held up to 15 years: 8% of the gain Held 16 years or more: 7% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 5 reguladora del IIVTNU de Ermua (texto 2022), artículo 7 · valid from 12 September 2022 · updated on 16 October 2026
Etxebarri	Rate: 5.2% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 2 reguladora del IIVTNU de Etxebarri, Anexo II (redacción 2024) · valid from 1 January 2024 · updated on 16 October 2026
Galdakao	Rate: 20% of the gain	Source: bizkaia.eus, Ordenanza Fiscal 4 reguladora del IIVTNU de Galdakao (texto 2026), artículo 10 y Anexo · valid from 1 January 2026 · updated on 16 October 2026
Gernika-Lumo	Rate: 12% of the gain	Source: bizkaia.eus, Ordenanza municipal reguladora del IIVTNU de Gernika-Lumo (texto 2024), artículo 11 y Anexo II · valid from 3 August 2024 · updated on 16 October 2026
Getxo	Held up to 5 years: 7.5% of the gain Held 6 years or more, held up to 10 years: 8% of the gain Held 11 years or more, held up to 15 years: 8.5% of the gain Held 16 years or more: 8.75% of the gain	Source: getxo.eus, Ordenanza fiscal reguladora del Impuesto que grava el Incremento de Valor de los Terrenos de Naturaleza Urbana de Getxo (2026), artículo 10 y Anexo II · valid from 4 June 2022 · updated on 16 October 2026
Leioa	Held up to 6 years: 7% of the gain Held 7 years or more, held up to 18 years: 11% of the gain Held 19 years or more: 7% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Leioa (texto 2023), artículo 12 y anexo «Tipo de gravamen» · valid from 26 April 2023 · updated on 16 October 2026
Mungia	Rate: 15% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Mungia, Anexo II (redacción 2025) · valid from 1 January 2025 · updated on 16 October 2026
Portugalete	Rate: 6.65% of the gain	Source: bizkaia.eus, Ordenanza Fiscal número 5 reguladora del IIVTNU de Portugalete (modificación 2026), Anexo II · valid from 1 January 2026 · updated on 16 October 2026
Santurtzi	Held up to 7 years: 5% of the gain Held 8 years or more, held up to 16 years: 15% of the gain Held 17 years or more: 8% of the gain	Source: bizkaia.eus, Ordenanza Fiscal Municipal número 7 reguladora del IIVTNU de Santurtzi, Anexo II (modificación de 2022) · valid from 9 June 2022 · updated on 16 October 2026
Sestao	Rate: 13% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Sestao (texto 2022), artículo 8.1 · valid from 9 June 2022 · updated on 16 October 2026
Sopela	Held up to 0 years: 2% of the gain Held 1 year or more, held up to 1 year: 1.5% of the gain Held 2 years or more, held up to 2 years: 3.5% of the gain Held 3 years or more, held up to 3 years: 5% of the gain Held 4 years or more, held up to 4 years: 5.5% of the gain Held 5 years or more, held up to 5 years: 5.75% of the gain Held 6 years or more, held up to 6 years: 5.5% of the gain Held 7 years or more, held up to 7 years: 6.5% of the gain Held 8 years or more, held up to 8 years: 7.5% of the gain Held 9 years or more, held up to 9 years: 9.5% of the gain Held 10 years or more, held up to 10 years: 10.5% of the gain Held 11 years or more, held up to 11 years: 12.5% of the gain Held 12 years or more, held up to 13 years: 13.5% of the gain Held 14 years or more, held up to 14 years: 16% of the gain Held 15 years or more, held up to 15 years: 17% of the gain Held 16 years or more, held up to 16 years: 20% of the gain Held 17 years or more, held up to 17 years: 19% of the gain Held 18 years or more, held up to 18 years: 16% of the gain Held 19 years or more, held up to 19 years: 12.5% of the gain Held 20 years or more: 7.5% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Sopela (texto 2024), artículo 8.1 y Anexo «Cuadro de porcentajes» · valid from 31 December 2024 · updated on 16 October 2026
Valle de Trápaga-Trapagaran	Rate: 8% of the gain	Source: bizkaia.eus, Ordenanza fiscal reguladora del IIVTNU de Valle de Trápaga-Trapagaran (texto 2022), artículo 5.1 · valid from 25 April 2022 · updated on 16 October 2026

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 17 October 2026.

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