Occupancy:how to measure it, and what it tells you.

Updated 12 November 2026 · 2 minute read

The short answer

Occupancy is the number of nights let divided by the number of nights the home was available. Decide once whether your own stays count as available, and measure the same way every year.

FormulaNights let ÷ nights available
Own useDecide once, then stay consistent
Useful withIncome per night let
Also needed forThe split in your Spanish tax

How do you calculate occupancy?

Divide the nights guests stayed by the nights the home could have been let, and multiply by 100.

An example

148 nights let in a year of 365 nights is 41%. If you leave out 9 nights of own use, it is 148 out of 356, so 42%.

Should your own stays count?

Both methods are used. Counting all 365 nights shows how the home performs as an investment. Leaving out your own stays shows how well the available nights sold. Pick one and keep it, or the years cannot be compared.

What does occupancy tell you?

On its own, not much. A home can be full at a low price. Read it together with the income per night let:

OccupancyIncome per nightWhat it suggests
HighLowRoom to raise prices
LowHighPriced for peak season only
RisingStableMore demand or better listings

Where else is the figure used?

In Spain, the days let decide how much of your yearly costs you can deduct and how many days of Renta Imputada you pay. An accurate count of nights does two jobs at once.

How do you get a reliable count?

Keep one calendar with every booking from every platform, direct bookings and your own stays. Count nights, not bookings.

Questions

Is a night the same as a day?

For occupancy, count nights stayed. A booking from Friday to Monday is three nights.

Do blocked dates count as available?

If you blocked them for your own use, treat them as own use. If the home could not be let, for example during works, leave them out.

What is a good occupancy rate?

It depends on the location and season. Compare your home with its own earlier years.

Nights let, own use and empty nights,counted for you.

Casatax keeps your income, costs and bookings in one place. Free to start with one home.

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This is general information. Tax rules differ by country, so check your own situation with your adviser.