Tourist tax in the Balearic Islands in 2026: a host guide

Short-term rental hosts and property managers in Mallorca, Menorca, Ibiza, and Formentera must collect the Impuesto sobre Estancias Turísticas, commonly called the Ecotaxa, from every guest aged 16 or over. For holiday rental homes the 2026 rate is €2.00 per person per night in high season, reduced by 75% in low season, with a further 50% reduction from night 9 of a stay, and 10% VAT applies on top of the tax itself. The host collects the tax and remits it to the Agència Tributària de les Illes Balears (ATIB). Guest registration runs through SES Hospedajes, the national system. This guide covers the rates, the remittance process, and the registration obligation.

How much is the tourist tax in the Balearic Islands in 2026?

The Ecotaxa is regulated by Ley 2/2016, de 30 de marzo, and applies across all four islands. The rate depends on the accommodation category. The 2026 high season rates per person per night are:

• €4.00: five-star and four-star superior hotels, four-key tourist apartments
• €3.00: four-star hotels, three-key superior tourist apartments
• €2.00: one- to three-star hotels, one- to three-key tourist apartments, holiday rental homes (viviendas turísticas), rural accommodation
• €1.00: hostels, guest houses, campsites

Most short-term rental hosts fall in the €2.00 category. The current rates are always shown on the Spain tourist tax guide, which is updated whenever the rules change.

Three adjustments apply to the base rate:

• Low season (1 November to 30 April): a 75% reduction. The €2.00 holiday rental rate becomes €0.50 per person per night.
• Long stays: a 50% reduction from night 9 onward in the same accommodation. Nights 1 through 8 are charged in full.
• VAT: 10% is added on top of the Ecotaxa itself, not on the accommodation price. Forgetting the VAT is one of the most common collection errors.

Children under 16 are fully exempt, in every season and every accommodation type.

An increase announced by the regional government in 2025 has not entered into force. The rates above are the rates in effect in 2026.

What does the Ecotaxa cost on a real booking?

Take two adults and one child aged 14 staying 10 nights in July in a holiday rental home. The child is exempt. Each adult pays the €2.00 high season rate for nights 1 through 8 (€16.00) and the 50% reduced rate of €1.00 for nights 9 and 10 (€2.00), so €18.00 per adult. That is €36.00 for the booking, plus 10% VAT, for a total of €39.60.

A flat per-night rate applied across this booking would come out wrong in either direction. The seasonal rate, the night 9 reduction, and the VAT each change the amount due.

Who collects the Ecotaxa and how do hosts remit it?

The guest pays the tax, and the host is responsible for collecting it during the stay and remitting it to the Agència Tributària de les Illes Balears (ATIB). This responsibility applies regardless of the booking channel. The host remains liable for amounts not remitted.

The process starts with registering in the tax census through Modelo 017 on the ATIB portal. After that, remittance follows one of two regimes:

• Objective estimation (estimación objetiva): the common regime for holiday rental homes. The tax due is calculated from official modules based on the licensed capacity of the property, with an annual settlement. The voluntary payment window for holiday rentals runs from 1 May to 30 June of the following year.
• Direct estimation (estimación directa): the tax is settled per calendar quarter based on actual stays, with filings in April, July, October, and January.

Which regime applies to you affects both the amount and the deadlines, so confirm your registration status with the ATIB or your gestor if you are unsure.

How does guest registration work in the Balearic Islands?

Hosts in the Balearic Islands register guests through SES Hospedajes, the national system operated by the Secretaría de Estado de Seguridad under Real Decreto 933/2021. The obligation applies to every booking, within 24 hours of arrival. Data must be submitted for every guest, with the details of children under 14 provided by the accompanying adult.

The data required includes: full name, date and place of birth, nationality, document type and number, arrival date, departure date, number of guests, and payment details for the booking.

The Balearic Islands do not run a regional police registration system alongside the national one, in the way Catalonia does with the Mossos d'Esquadra. SES Hospedajes is the only guest registration obligation for hosts in the islands.

Do I need a licence to rent out in the Balearic Islands?

Yes. Hosts must hold a valid ETV licence (estancias turísticas en viviendas) to operate legally. The Balearic Islands have some of the most restrictive short-term rental licensing rules in Spain, with caps and moratoria on new licences in many zones of Mallorca and Ibiza in particular.

Operating without a licence exposes you to substantial fines, and it does not remove the tax obligation. This guide covers the tax and registration obligations for hosts who are already licensed. The licensing rules vary by island and municipality and are beyond the scope of this post.

How does Trippz handle the Balearic Islands?

Trippz calculates the Ecotaxa for every booking at the correct seasonal rate, applies the child exemption, the night 9 reduction, and the VAT automatically, and collects the amount from your guests. Rates in the Trippz database are maintained and updated automatically, so if the announced reform does enter into force, the amount your guests pay adjusts without you touching a setting. Trippz pays the collected tax out to you, and you remit it to the ATIB under your regime.

SES Hospedajes registration is automated for every booking. No separate logins, no manual data entry, no deadline tracking.

Pricing is flat: 4 euros per month per property per service, with no transaction fees on tax collection and no minimum number of units.

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Summary: the Ecotaxa for Balearic hosts at a glance

• The Ecotaxa (Impuesto sobre Estancias Turísticas, Ley 2/2016) applies on all four islands. Holiday rental homes charge €2.00 per person per night in high season (2026 rate), €0.50 in low season, with a 50% reduction from night 9 and 10% VAT on top of the tax.
• Children under 16 are exempt.
• The host collects during the stay and remits to the ATIB, regardless of booking channel. Registration via Modelo 017, then annual settlement under objective estimation or quarterly under direct estimation.
• Guest registration runs through SES Hospedajes only, for every booking, within 24 hours of arrival.
• A valid ETV licence is required to operate.