The Balearic tourist tax (sustainable tourism tax) doubles on 1 May. The rates apply to the six months of the main season, i.e. until the end of October.
The rates are chargeable per person per night. There is a 50% reduction after eight nights. Children aged 16 and under are exempt.
- One, two, three star hotels: Two euros.
- Three star superior and four star: Three euros.
- Four star superior and five star: Four euros.
The above rates also apply to licensed tourist apartment accommodation that is classified according to the key system as opposed to the star ratings.
- Holiday rental accommodation, e.g. villas: Two euros.
- Rural hotels, agrotourism, interior hotels: Two euros.
- Hostels, camping, pensions, refuges: One euro.
Ten per cent IVA (VAT) is added to the total amount.
Payment of the tax is normally requested on arrival, e.g. hotel check-in.
The tourist tax is applicable in Majorca, Minorca, Ibiza, Formentera and the island of Cabrera (the refuge on this island). The tax is not applicable anywhere else in Spain. There is only one other region of Spain where a tourist tax is currently in force. This is Catalonia, where the rates differ to those in the Balearics.
Between 1 November and 30 April, the Balearic tax is at present a quarter of all the rates quoted above. For example, one euro for four star superior and five star hotels.
Revenue raised by the tourist tax is used for five main purposes:
- Environmental protection and conservation
- Sustainable tourism with particular emphasis on tourism development in the spring, autumn and winter
- Historical and cultural heritage preservation and restoration
- Scientific research with emphasis related to tourism and on combating the effects of climate change
- Training and employment with emphasis on low-season employment, increasing qualifications and improving working conditions.