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Practical info · Palma and the Bay of Palma

Balearic sustainable tourism tax (ITS): rates, discounts, exemptions

Impost de Turisme Sostenible (ITS) / Impuesto de Turismo Sostenible

The tourist tax is paid for each night spent in registered accommodation: the base rates in Law 2/2016 are 4, 3, 2 or 1 EUR depending on the type of property. From 1 November to 30 April a 75% discount applies, from the ninth night 50%, and children under 16 are exempt. Reports of a 2 EUR summer surcharge in 2026 have not been confirmed in an official source.

Checked 29/10/2026Key facts 14Sources 4

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Key facts

Rate per night, 5* and 4* superior hotels (high season)4 EUR1,3 2+ sources agree
Rate per night, 4* and 3* superior hotels (high season)3 EUR1,3 2+ sources agree
Rate per night, 1-3* hotels, tourist apartments, holiday homes, agritourism (high season)2 EUR1,3 2+ sources agree
Rate per night, hostales, guesthouses, campsites, hostels and refuges (high season)1 EUR1,3 2+ sources agree
Rate per night for a cruise ship passenger in a Balearic port2 EUR1 1 source
Discount in low season (1 November - 30 April)75 %1,3 2+ sources agree
Discount from the ninth night in the same property50 %1,3 2+ sources agree
Age under which a stay is exempt from the tax16 years1,3 2+ sources agree
Rate per night in a 5* hotel, summer 2026 (June-August) after the reported surcharge4 EUR3,4 sources differ: 4-6
Tax in force since2,016 year (1 July)2 1 source
In force from1 July 2016
TicketsThe tax is paid at the accommodation for each person and night; the Govern website points to the illessostenibles.travel portal for information (on 29 October 2026 the portal would not open because of an expired certificate, so the calculator was not confirmed)
Best time to goJanuary, February, March, April, May, June, July, August, September, October, November, December
Crowdsthe low season with a 75% discount runs from 1 November to 30 April

The colour next to a fact shows where it comes from: 2+ sources agree 1 source sources differ

Table

Base rates under Law 2/2016, art. 13.1, per person per night (high season 1 May - 31 October). Low season (1 November - 30 April): rate x 0.25. From the ninth night an additional x 0.5.

accommodation typehigh season eurlow season eur calculated
5* hotel, 5* gran lujo, 4* superior; 4-key and 4-key superior apartment41
4* and 3* superior hotel; 3-key superior apartment30.75
1-3* hotel; 1-3-key apartment; holiday homes and marketed tourist dwellings; agritourism, hospederías20.5
hostal, pensión, campsite, albergue, refugio10.25

Questions and answers

How much is the tourist tax in Mallorca?

Under Law 2/2016, 1 to 4 EUR per person per night in high season: 4 EUR (5* and 4* superior), 3 EUR (4* and 3* superior), 2 EUR (1-3* hotels, apartments, holiday homes, agritourism), 1 EUR (hostales, campsites, hostels).

Is the tourist tax lower out of season?

Yes, from 1 November to 30 April a 75% discount applies, and from the ninth night in the same property a further 50%. Example (our own calculation): 7 nights in a 3* hotel in low season is 7 x 0.50 EUR = 3.50 EUR per person.

Who is exempt from the Balearic tourist tax?

People under 16. Stays due to force majeure, some medical stays in the public health system and stays in EU-funded social programmes are also exempt.

Is there a 2 EUR summer surcharge on the tourist tax in 2026?

There is no confirmation. Moncloa (9 June 2026) writes of a 2 EUR surcharge from June to August and a rate of 6 EUR for 5*, but cites no legal act, and the consolidated BOE text shows no change to the rates. Before relying on prices, check the BOIB or the Govern website, as other media describe the surcharge only as a proposal.

Nearby and related

Places to visit

Beaches

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Towns and villages

Festivals and events

Related

More in this region: Palma and the Bay of Palma

Sources

Checked 29 October 2026. Our own descriptions; figures from the sources above, with conflicting sources shown as a range.