By municipality in Illes Balears

Es_plusvalia by municipality in Illes Balears

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

67municipalities 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.

MunicipalityRuleSource
Alaior
  • Rate: 21% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alaró
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alcúdia
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Algaida
  • Held up to 5 years: 16% of the gain
  • Held 6 years or more, held up to 10 years: 14% of the gain
  • Held 11 years or more, held up to 15 years: 12% of the gain
  • Held 16 years or more: 10% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Andratx
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ariany
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Artà
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Banyalbufar
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Binissalem
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Búger
  • Rate: 19% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Bunyola
  • Rate: 27% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Calvià
  • Rate: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Campanet
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Campos
  • Rate: 17% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Capdepera
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ciutadella de Menorca
  • Held up to 5 years: 21% of the gain
  • Held 6 years or more, held up to 10 years: 20% of the gain
  • Held 11 years or more, held up to 15 years: 19% of the gain
  • Held 16 years or more: 18% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Consell
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Costitx
  • Rate: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Deià
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Eivissa
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Es Castell
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Es Mercadal
  • Held up to 14 years: 30% of the gain
  • Held 15 years or more, held up to 15 years: 3% of the gain
  • Held 16 years or more: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Es Migjorn Gran
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Escorca
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Esporles
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Estellencs
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Felanitx
  • Held up to 5 years: 24% of the gain
  • Held 6 years or more, held up to 10 years: 22% of the gain
  • Held 11 years or more, held up to 15 years: 20% of the gain
  • Held 16 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ferreries
  • Held up to 5 years: 24% of the gain
  • Held 6 years or more, held up to 10 years: 22% of the gain
  • Held 11 years or more, held up to 15 years: 20% of the gain
  • Held 16 years or more: 18% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Formentera
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Fornalutx
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Inca
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Lloret de Vistalegre
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Lloseta
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Llubí
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Llucmajor
  • Held up to 5 years: 25% of the gain
  • Held 6 years or more, held up to 10 years: 22% of the gain
  • Held 11 years or more, held up to 15 years: 20% of the gain
  • Held 16 years or more: 19% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Manacor
  • Rate: 28.5% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Mancor de la Vall
  • Held up to 0 years: 14% of the gain
  • Held 1 year or more, held up to 1 year: 3% of the gain
  • Held 2 years or more, held up to 2 years: 5% of the gain
  • Held 3 years or more, held up to 3 years: 7% of the gain
  • Held 4 years or more, held up to 4 years: 9% of the gain
  • Held 5 years or more, held up to 5 years: 12% of the gain
  • Held 6 years or more, held up to 6 years: 13% of the gain
  • Held 7 years or more, held up to 7 years: 14% of the gain
  • Held 8 years or more, held up to 8 years: 20% of the gain
  • Held 9 years or more, held up to 16 years: 22% of the gain
  • Held 17 years or more, held up to 17 years: 20% 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: 15% of the gain
  • Held 20 years or more: 13% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Maó
  • Rate: 24% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Maria de la Salut
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Marratxí
  • Rate: 24.5% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Montuïri
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Muro
  • Rate: 14% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Palma
  • Rate: 18% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Petra
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Pollença
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Porreres
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Puigpunyent
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sa Pobla
  • Held up to 0 years: 0.01% of the gain
  • Held 1 year or more: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Antoni de Portmany
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Joan
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Joan de Labritja
  • Held up to 5 years: 28% of the gain
  • Held 6 years or more, held up to 10 years: 26% of the gain
  • Held 11 years or more, held up to 15 years: 25% of the gain
  • Held 16 years or more: 24% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Josep de sa Talaia
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Llorenç des Cardassar
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Lluís
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Santa Eugènia
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Santa Eulària des Riu
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Santa Margalida
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Santa María del Camí
  • Rate: 21% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Santanyí
  • Rate: 17% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Selva
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sencelles
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ses Salines
  • Rate: 10% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sineu
  • Held up to 1 year: 15% of the gain
  • Held 2 years or more, held up to 3 years: 14% of the gain
  • Held 4 years or more, held up to 4 years: 16% of the gain
  • Held 5 years or more, held up to 5 years: 18% of the gain
  • Held 6 years or more, held up to 6 years: 19% of the gain
  • Held 7 years or more, held up to 7 years: 20% of the gain
  • Held 8 years or more, held up to 8 years: 19% of the gain
  • Held 9 years or more, held up to 9 years: 15% of the gain
  • Held 10 years or more, held up to 10 years: 12% of the gain
  • Held 11 years or more, held up to 11 years: 10% of the gain
  • Held 12 years or more, held up to 15 years: 9% of the gain
  • Held 16 years or more, held up to 16 years: 10% of the gain
  • Held 17 years or more, held up to 17 years: 13% of the gain
  • Held 18 years or more, held up to 18 years: 17% of the gain
  • Held 19 years or more, held up to 19 years: 23% of the gain
  • Held 20 years or more: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sóller
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Son Servera
  • Rate: 12% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Valldemossa
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilafranca de Bonany
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · 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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