Balearic tourist tax 2026: rates and how it is calculated
Official rates for the Balearic tourist tax, the three reductions almost everyone gets wrong, and a calculator for your own stay.
Tax calculator
Enter your stay and see the exact amount, with every reduction applied.
Indicative figure under Law 2/2016. Your accommodation issues the final amount.
If you sleep in Mallorca, Menorca, Ibiza or Formentera, you pay the Tax on Tourist Stays (ITS), which almost everyone calls the eco-tax or the tourist tax. Your hotel is not charging it on its own initiative: it is a regional tax created by Law 2/2016, and the accommodation only acts as collector.
The calculator above applies all three reductions at once. What follows explains where each number comes from — because the most important one is widely reported wrong.
What you pay
The rate is per person, per night, and depends on the category of the accommodation. These are the full rates from article 13 of the law, before the 10% VAT:
| Type of accommodation | € per person, per night |
|---|---|
| 5★ hotels and above; 4-key apartments and above | 4.00 |
| 4★ and superior 3★ hotels; superior 3-key apartments | 3.00 |
| 1★ to 3★ hotels; 1- to 3-key apartments | 2.00 |
| Holiday rental homes | 2.00 |
| Rural hotels, agrotourism and guest houses | 2.00 |
| Cruise ships | 2.00 |
| Hostels, guesthouses and campsites | 1.00 |
| Youth hostels and mountain refuges | 1.00 |
10% VAT is added on top. A couple in a four-star hotel therefore pays €3 × 2 people × 1.10 = €6.60 per night, not €6.
The three reductions
This is where the money is — and where half the internet gets it wrong.
Low season: you pay a quarter
From 1 November to 30 April the law grants “a 75% reduction on the full tax liability”. That is a reduction of 75%, not a payment of 75%: the €4 rate falls to €1, and the €2 rate to €0.50.
It is worth labouring the point, because several holiday-rental management sites state the opposite — that in low season “only 75% of the base rate is payable” — which triples the amount. The consolidated text on the BOE leaves no room for interpretation.
From the ninth night: half price
On stays longer than eight days, the ninth night onwards carries a 50% reduction. What counts is a continuous stay in the same establishment: change hotel and the counter starts again.
Under-16s: exempt
No conditions, in any season. They are exempt under article 5, not reduced, so they pay nothing at all.
The point worth confirming
The law grants both reductions "on the full tax liability", but it does not spell out how they combine when both apply. Adding them would give 125%, which is impossible, so in practice they are applied one after the other: in low season and from the ninth night you pay 12.5% of the rate. That is how this page calculates it. If your stay falls in that overlap, ask your accommodation for the breakdown.
How and when you pay
You normally pay it at the accommodation itself, on arrival or on departure, and it appears as a separate line on the bill. It is not paid in advance when you book, unless the platform expressly includes it. Keep the receipt: it is the proof that the tax was settled in your name.
On cruise ships it is €2 per passenger per day in port, charged by the cruise line.
If you travel in low season the reduction is noticeable — and it is the same reason the car park at Mondragó Nature Park is free out of season too.
Is the tourist tax going up in 2026?
For now, no. The rates are still those in the table above. A rise was announced during 2025 but was not approved in the end: Decree-Law 4/2025 on tourism containment expressly ruled out raising the tax and focused instead on curbing new holiday-rental places.
Proposals to increase it between June and August are still circulating. If anything changes we will update this page and move the verification date shown at the top.
Quick examples
- Family of four in August, 4★ hotel, two adults and children aged 10 and 13, 7 nights: only the adults pay. €3 × 2 × 7 × 1.10 = €46.20.
- Couple in March, agrotourism, 5 nights: low season, the €2 rate reduced to €0.50. €0.50 × 2 × 5 × 1.10 = €5.50.
- Two friends in July, tourist apartment, 12 nights: eight nights at €2 and four at €1. (8 × 2 + 4 × 1) × 2 × 1.10 = €44.00.