Mallorca Tourist Tax 2026: How Much It Costs, Who Pays It and How It Works
If you’re planning a holiday in Mallorca, you’ll likely notice an additional charge on your accommodation bill called the tourist tax. While it may be unfamiliar to some travellers, this tax has been part of holidays in the Balearic Islands for several years and is one of the most common questions visitors have before travelling.
Officially known as the Sustainable Tourism Tax (ITS), it is paid by most visitors staying in hotels, holiday apartments, rural hotels, holiday rentals and other tourist accommodation in Mallorca. The amount varies depending on the type of accommodation, the time of year and the length of your stay.
In this updated 2026 guide, we explain everything you need to know about the Mallorca tourist tax, including who has to pay it, how much it costs, when it is charged and what the money is used for. You’ll also find practical examples, answers to the most frequently asked questions and useful tips to help you avoid surprises when checking into your accommodation.
As local experts with more than 20 years of experience helping visitors discover Mallorca, we know that many travellers wonder whether the tourist tax is included in their hotel price, whether children have to pay it, and how much it will actually add to the cost of a family holiday. Below, you’ll find all the answers, updated for 2026.
Why Does Mallorca Have a Tourist Tax?
The tourist tax was introduced so that a small portion of tourism spending can contribute to the preservation and improvement of Mallorca and the rest of the Balearic Islands.
The funds collected are used to support projects related to environmental protection, cultural heritage conservation and improvements to tourism infrastructure, helping to maintain the places and landscapes that millions of visitors enjoy every year.
Who Does Not Have to Pay the Tourist Tax?
Although most visitors are required to pay the tourist tax, there are a few exemptions and reductions:
Long stays: from the ninth consecutive night in the same accommodation, the tax is reduced by 50%.
Children under 16 years of age: are exempt from paying the tourist tax.
How Much Is the Tourist Tax in Mallorca in 2026?
The amount of tourist tax you pay depends on the type of accommodation, its category and the time of year you visit. Rates are higher during the high season (May to October) and reduced during the winter months.
The rates shown below are per person, per night. Please note that 10% VAT must be added to the amounts listed.
High Season Rates (1 May – 31 October)
| Accommodation Type | Tourist Tax per Person per Night |
|---|---|
| 5-star hotels, luxury hotels and superior 4-star hotels | €4 |
| 4-star hotels and superior 3-star hotels | €3 |
| 1, 2 and 3-star hotels | €2 |
| Tourist apartments | €2 – €4 |
| Holiday rentals | €2 |
| Rural hotels and agritourism accommodation | €2 |
| Hostels, guesthouses and campsites | €1 |
| Cruise ships | €2 |
Low Season Rates (1 November – 30 April)
| Accommodation Type | Tourist Tax per Person per Night |
|---|---|
| 5-star hotels, luxury hotels and superior 4-star hotels | €1 |
| 4-star hotels and superior 3-star hotels | €0.75 |
| 1, 2 and 3-star hotels | €0.50 |
| Tourist apartments | €0.50 – €1 |
| Holiday rentals | €0.50 |
| Rural hotels and agritourism accommodation | €0.50 |
| Hostels, guesthouses and campsites | €0.25 |
| Cruise ships | €0.50 |
Applicable Reductions
- Children under 16 years of age are exempt from paying the tourist tax.
- From the ninth consecutive night in the same accommodation, the tax is reduced by 50%.
- 10% VAT must be added to all the rates shown above.
Practical Examples
Couple staying in a 4-star hotel for 7 nights in August
2 people × 7 nights × €3 = €42 (+ VAT)
Family with two children under 16 staying in a holiday rental for 7 nights
2 adults × 7 nights × €2 = €28 (+ VAT)
Couple staying in a rural hotel for 10 nights
The first 8 nights are charged at the full rate, while nights 9 and 10 benefit from a 50% reduction, bringing the total to approximately €34 (+ VAT).
When and How Do You Pay the Tourist Tax?
The tourist tax is paid directly to your accommodation provider, usually at check-in or check-out. The amount is calculated based on the type of accommodation and the number of nights you stay.
In most cases, the tax is paid together with your accommodation bill, either by cash or card, depending on the payment methods accepted by the property. The tourist tax should appear as a separate item on your invoice so you can clearly see the amount charged.
Hotels, holiday apartments, rural hotels and other tourist accommodation providers are responsible for collecting the tax and transferring it to the Balearic authorities.
Is the Tourist Tax Included in the Accommodation Price?
It depends on the accommodation and the booking platform. Some properties display the tourist tax separately during the booking process, while others charge it upon arrival. For this reason, it’s always a good idea to check the booking conditions in advance to see whether the tax is included in the advertised price or needs to be paid separately.
What Is the Tourist Tax Used For?
The money collected through the tourist tax is used to fund projects that help preserve and improve Mallorca and the rest of the Balearic Islands. Its main purpose is to offset part of the impact caused by tourism and support a more sustainable future for the destination.
Projects funded by the tourist tax include:
- Protecting and restoring natural areas.
- Preserving historical and cultural heritage.
- Improving tourism-related infrastructure.
- Supporting sustainability and resource-efficiency initiatives.
- Promoting more responsible tourism practices.
Thanks to these investments, the tourist tax helps protect many of the landscapes, attractions and natural areas that make Mallorca one of the Mediterranean’s most popular destinations.
The best options for a good time in Mallorca: Excursions in Mallorca
Hotels where to stay with free cancellation and at the best price: Hotels in Mallorca
Rent a car at the best prices. Rental cars in Mallorca
Find flights to Mallorca at the best price: Flights to Mallorca
Boat and catamaran trips and tours: Boat trips in Mallorca
More articles about Mallorca: Travel Blog in Mallorca
Tips from a Mallorca Local About the Tourist Tax
After many years working in Mallorca’s tourism industry, we can say that the tourist tax tends to worry travellers much more before their trip than once they arrive on the island. For most visitors, it only amounts to a few euros per day and has a very small impact on the overall holiday budget.
Our advice is simple: check whether your accommodation includes the tourist tax in the price or if it needs to be paid separately. This will help you avoid any surprises at check-in or check-out.
Now It’s Time to Enjoy Mallorca
Once you’ve sorted out the tourist tax, it’s time for the best part of your trip: discovering Mallorca. From boat trips and scenic routes through the Serra de Tramuntana to cultural attractions, caves and family-friendly activities, the island offers something for everyone.
If you’re still planning your holiday, take a look at our recommendations on the best places to visit in Mallorca and the top tours and activities to make the most of your stay.
Frequently Asked Questions About the Mallorca Tourist Tax
Although the tourist tax is relatively straightforward, it still raises many questions among first-time visitors to Mallorca. Below are some of the most frequently asked questions and their answers.
Yes, provided the property is a legally registered holiday rental. In these cases, the owner or property manager is responsible for collecting the tourist tax and paying it to the authorities.
It depends on the accommodation. Some properties show the tourist tax separately during the booking process, while others charge it upon arrival. It’s always a good idea to check the booking conditions before travelling.
Yes. The tourist tax applies to anyone staying in accommodation subject to the tax, regardless of where they live.
Yes. Cruise passengers are also subject to the Sustainable Tourism Tax, although the amount and conditions may vary depending on the type of cruise and current regulations.
This depends on the accommodation and the age of the children. Since children under 16 are exempt, a family with two adults and two children would normally only pay the tax for the two adults.
No. The tourist tax only applies to overnight stays in tourist accommodation. Tours, activities, guided visits and attraction tickets are not subject to this tax.
Yes. It is a legally established tax, and accommodation providers are required to collect it when applicable.
No. The tourist tax is not paid at the airport or when entering Mallorca. It is only paid at the accommodation where you stay.
Yes. The type of board basis does not affect the tourist tax. Whether you book room only, bed and breakfast, half board, full board or all-inclusive, the tax still applies.
