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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. A 2 EUR summer surcharge in 2026 has only been announced so far; check the current rates on the Govern website before you travel.

Key facts

Key facts

Rate per night, 5* and 4* superior hotels (high season)4 EUR
Rate per night, 4* and 3* superior hotels (high season)3 EUR
Rate per night, 1-3* hotels, tourist apartments, holiday homes, agritourism (high season)2 EUR
Rate per night, hostales, guesthouses, campsites, hostels and refuges (high season)1 EUR
Rate per night for a cruise ship passenger in a Balearic port2 EUR
Discount in low season (1 November - 30 April)75 %
Discount from the ninth night in the same property50 %
Age under which a stay is exempt from the tax16 years
Rate per night in a 5* hotel, summer 2026 (June-August) after the reported surcharge4 EUR check before you go
Tax in force since2016 (1 July)
In force from1 July 2016
TicketsThe tax is paid at the accommodation for each person and night; information is on the illessostenibles.travel portal, and check the amount with your accommodation
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: check before you go

Rates by type of accommodation

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.

Type of accommodationHigh season (€ per person per night)Low season (€, calculated)
5* hotel, 5* gran lujo, 4* superior; 4-key and 4-key superior apartment4 €1 €
4* and 3* superior hotel; 3-key superior apartment3 €0.75 €
1-3* hotel; 1-3-key apartment; holiday homes and marketed tourist dwellings; agritourism, hospederías2 €0.5 €
hostal, pensión, campsite, albergue, refugio1 €0.25 €

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?

So far it is only an announcement: there is talk of a 2 EUR surcharge from June to August and a rate of 6 EUR for 5*, but no legal act, and the rates in the law have not changed. Check the BOIB or the Govern website before you travel.

Nearby and related

Places to visit

Beaches

Hiking trails

Towns and villages

Festivals and events

Related

More in this region: Palma and the Bay of Palma

Sources

Show sources and dates
  • boe.es (accessed 2026-10-29)
    Facts: Rate per night, 5* and 4* superior hotels (high season); Rate per night, 4* and 3* superior hotels (high season); Rate per night, 1-3* hotels, tourist apartments, holiday homes, agritourism (high season); Rate per night, hostales, guesthouses, campsites, hostels and refuges (high season); Rate per night for a cruise ship passenger in a Balearic port; Discount in low season (1 November - 30 April); Discount from the ninth night in the same property; Age under which a stay is exempt from the tax
  • caib.es (accessed 2026-10-29)
    Facts: Tax in force since
  • chekin.com (accessed 2026-10-29)
    Facts: Rate per night, 5* and 4* superior hotels (high season); Rate per night, 4* and 3* superior hotels (high season); Rate per night, 1-3* hotels, tourist apartments, holiday homes, agritourism (high season); Rate per night, hostales, guesthouses, campsites, hostels and refuges (high season); Discount in low season (1 November - 30 April); Discount from the ninth night in the same property; Age under which a stay is exempt from the tax; Rate per night in a 5* hotel, summer 2026 (June-August) after the reported surcharge
  • moncloa.com (accessed 2026-10-29)
    Facts: Rate per night in a 5* hotel, summer 2026 (June-August) after the reported surcharge

Checked 29 October 2026.

Balearic sustainable tourism tax (ITS): rates, discounts, exemptions: rate per night, 5* and 4* superior hotels (high season) 4 EUR.Sources: boe.es; chekin.com. Checked 29 October 2026. Link to this sentence