The Balearic tourist tax: who pays and how much
The Balearic tourist tax is charged per person per night according to the type of accommodation, and since 2026 nothing is charged in January and February, while rates rise sharply in June, July and August.
gelisted editorial team · Updated 6 August 2026
The short version
- It is charged per person per night, collected by the accommodation and paid on to the regional tax office.
- January and February are set at zero.
- In June, July and August the lowest band rises from 1 to 2.50 euros and the top band from 4 to 6 euros per night.
- Cruise passengers go from 2 to 6 euros per night in those three months.
The line on the hotel bill surprises most first time visitors. It is not a hotel charge but a regional tax, and since 2026 the amount depends on the month you travel.
How it works
The tax applies to stays in tourist accommodation across the Balearic Islands: hotels, tourist apartments, rural tourism accommodation, registered holiday lets, cruise ships and charter vessels. The guest owes it, the establishment collects it and files the return.
| Period | Lowest band | Top band | Cruise passengers |
|---|---|---|---|
| January and February | 0 € | 0 € | 0 € |
| March to May, September to December | 1 € | 4 € | 2 € |
| June, July and August | 2.50 € | 6 € | 6 € |
Two adults in a top band property for seven nights in August pay 2 times 7 times 6, that is 84 euros. The same stay in October costs 56 euros, and in February nothing at all.
Who does not pay
- Children under 16 are exempt.
- Stays for medical reasons, and the people accompanying the patient, are exempt with the right paperwork.
- Stays funded by public social programmes are exempt.
- After a certain number of consecutive nights in the same establishment, a reduction applies to the additional nights.
Where the money goes
Revenue funds a sustainable tourism fund that pays for environmental projects, heritage restoration, research, training and housing. Calls for funding and approved projects are published, so the destination of the money can be checked, which is unusual for an earmarked tax.
Check whether your booking includes the tax. Many platforms quote the room rate without it and the property collects it on arrival, which shifts a family budget noticeably in peak season.
Frequently asked
+Does it apply to holiday rentals?
Yes, provided the property is registered as tourist accommodation. The owner collects and files it in the same way a hotel does.
+What about a long term rental?
No. The tax covers tourist stays, not residential tenancies or long season contracts.
+Do Balearic residents pay it?
Yes, if they stay in tourist accommodation. The tax attaches to the stay, not to where the guest comes from.
+Can I pay it in advance?
That depends on the property. Many charge it at check in or check out, some include it in the booking.
+How is it charged on a cruise?
Per night of stay. From 2026 the rate rises to 6 euros in June, July and August.
Sources
- 1Impost sobre estades turístiques, Govern de les Illes Balears (August 2026)
- 2Impuesto sobre Transmisiones Patrimoniales, tipos de gravamen, Agència Tributària de les Illes Balears (August 2026)