Mallorca tourist tax 2026: a guide for hosts

The short rule

For every night in tourist accommodation in Mallorca, each guest aged 16 or over pays the tourist stays tax (ITS, known locally as the «ecotasa»). The property collects it and pays it to the Balearic tax agency (ATIB). The amount depends on three things: the type of accommodation, the season and how many nights the guest has stayed.

2026 rates per person per night

Long stays: from the ninth night in the same property the amount is halved (also on top of the low-season rate).

Two worked examples

Agroturismo, a couple with a 14-year-old, 10 nights. The child does not pay. In July each adult pays 8 nights × €2 + 2 nights × €1 = €18; both together, €36. In November each adult pays 8 × €0.50 + 2 × €0.25 = €4.50; both together, €9.

4★ hotel, two adults, 4 nights in December: 2 × 4 × €0.75 = €6.

Who pays, who collects and who is exempt

• The guest pays (the taxpayer).
• The business that operates the property collects and pays it in (the «substitute»), whether or not it owns the property. If a management company deals with guests in its own name, the obligation is the company's; if it only acts as an agent, it stays with the owner.
• Exempt: under-16s, and stays due to force majeure, for documented health reasons or funded by public social programmes.

The property must collect the tax at any point before the stay ends.

The receipt you have to give

It can go on the invoice itself, as a separate line, or on a separate document. According to the ATIB it must show at least: a sequential number, the property (address and registration number), the property's tax ID, at least one guest with their ID document and address, the nights of each person (and any exemption), the rate applied and the amount collected.

How it is declared: direct or objective method

Direct assessment (the default): you declare what you actually collect. You keep the guests' declarations and proof of exemptions (for example, a copy of the child's ID), keep two registers (declarations received and receipts issued), file a return every calendar quarter (form 700), even if it is zero, and an annual summary in January (form 790).

Objective assessment (optional): you do not pay what you collect but a fixed amount by modules. For holiday rentals, the ATIB works out the amount from the number of beds and the days per year the property is available, and sends you a bill to pay between 1 May and 30 June of the following year. If you collect more or less from guests, you keep or lose the difference. Hotels and other properties on the objective method file one annual return with an advance payment in September.

An illustration using the method in the ATIB guide: a 6-bed holiday rental available for 153 days. 6 − (6 − 2) × 0.65 = 3.4 beds are taxed; with the 123–213-day module (79 stays per bed) that is 268.6 stays, which at €2 comes to about €537 a year. Check the current modules with the ATIB before relying on the figures.

Registering for the tax (and changing method) is done online on the ATIB website with form 017 and a digital certificate; your gestor can do it on your behalf.

Is the ecotasa going up?

The Balearic government proposed raising it in summer and lowering it in the quietest months. In February 2026 it admitted the rise was «no longer necessary», while promising to defend it at the Sustainability Pact table, where unions and the opposition have their own proposals; in June it opened the door to spending part of the revenue on housing. As of 27 October 2026, the law in force includes no increase: the rates are the ones in the table. If you see websites quoting €6 or €8 in summer, check where the figure comes from.

How to explain it to guests with no surprises

• Mention it when they book and in the pre-arrival message, with the amount already worked out for their stay.
• Explain that under-16s do not pay and that in the low season it is a quarter of the rate: that is what guests ask most.
• Say it in their language: German guests know it as «Touristensteuer».

In the GetMallorca app, the chat answers guests' questions about the ecotasa with these figures in English, Spanish and German, so they do not have to ask at reception.