Mallorca, Ibiza and Menorca: sustainable tourism tax (ITS)
€1 to €4 per person per night in summer, 75% less in winter, half from night 9; under-16s free.
- Status
- In force
- Current rates since
- 1 January 2018
- Nights charged
- Every night (no cap)
- Children
- under-16s pay nothing
- Currency
- EUR
How the Mallorca, Ibiza and Menorca tax works
The Balearic Islands' sustainable tourism tax (ITS) is charged per person aged 16 or over, per night, in every kind of tourist accommodation on Mallorca, Menorca, Ibiza and Formentera. The summer rate (1 May to 31 October) runs from €1 in hostels and campsites to €4 in 5-star hotels.
From 1 November to 30 April the tax is 75% lower, and from the 9th night in the same place each night costs half; the two discounts stack. Cruise passengers pay €2.
Rates
| Where you stay | Tax |
|---|---|
| 5-star, 4-star superior hotel or 4-key apartment, May to October | €4 per person per night |
| 5-star, 4-star superior hotel or 4-key apartment, November to April | €1 per person per night |
| 4-star or 3-star superior hotel, 3-key superior apartment, May to October | €3 per person per night |
| 4-star or 3-star superior hotel, 3-key superior apartment, November to April | €0.75 per person per night |
| 1 to 3-star hotel or apartment, holiday home, rural hotel, May to October | €2 per person per night |
| 1 to 3-star hotel or apartment, holiday home, rural hotel, November to April | €0.50 per person per night |
| Hostal, pension, campsite or hostel, May to October | €1 per person per night |
| Hostal, pension, campsite or hostel, November to April | €0.25 per person per night |
Worked example
Example: Two adults and a 12-year-old spend 10 nights in a 3-star hotel in Mallorca in July.
1 to 3-star hotel or apartment, holiday home, rural hotel, May to October: €2 per person per night. €36 in tax.
Nights from night 9 are charged at 50%. Some children pay less or nothing because of their age.
Who is exempt
- Under-16s.
- Stays for health reasons (and a companion), stays under EU public social programmes, and force majeure.
Who collects it
Your hotel or host charges it and pays the Balearic Government.
What's changing
- In October 2025 the Balearic parliament backed adding €2 a night in June, July and August, but it had not been brought in by August 2026.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- The year the current rates began (they doubled in 2018, according to local press); the rates themselves are in the consolidated law.
Work out your Mallorca, Ibiza and Menorca tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- BOE: Balearic sustainable tourism tax law, consolidated (Spanish) (official)
- Majorca Daily Bulletin: tourist tax revenue, August 2026
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