Ecotax in the Balearics: what hosts need to know
August 2026
Anyone who wants to advertise a holiday home in the Balearic Islands needs to know about the new Ecotax. This tourist tax has been in place since 2016, but 2025 is bringing an increase in rates. It’s essential for landlords to understand the Ecotax – and to make sure their guests pay it correctly.
What is the Ecotax in the Balearic Islands?
The Ecotax is a form of tourist tax in the Balearic Islands. It was originally introduced in 2016, and it affects guests over the age of 16 staying in tourist accommodation. The tax is levied on tourists who stay in the four main Balearic Islands: Mallorca, Menorca, Ibiza and Formentera.
The Ecotax is a little more complicated than similar tourist taxes in other European destinations, as it changes according to the time of year. Rates are cheaper in the low season. What’s more, guests who stay for a longer period will enjoy a discount on their Ecotax. As a landlord, you may need to get your calculator out when someone rents your holiday apartment in the Balearic Islands.
Why is the tourist tax in Mallorca and other Balearics necessary?
As the name suggests, the Ecotax initiative was introduced to help the environment. The economy of the Balearic Islands depends heavily on tourism, but the industry can take a serious toll on the natural surroundings. The money from the Ecotax funds a number of different projects:
- Improving and maintaining natural parks on the islands
- Promoting sustainable tourism projects
- Improving tourist infrastructure
- Creating jobs in the low season
- Promoting scientific research projects to fight the effects of climate change
- Rehabilitating buildings and monuments of historic and cultural importance
Ultimately, the Ecotax is intended to promote and develop green-conscious, sustainable tourism. It’s particularly important in light of 2024’s anti-tourist movement across Spain, as it offers a better way forward for the Balearic tourist industry.
How much is charged for Ecotax in Mallorca and other islands?
The tourist tax in Mallorca and the other Balearics is a per-night rate. Tourists pay for every night they spend in their accommodation. The amount that they pay depends on the standard of the accommodation, as follows:
| Type of accommodation | Rate per night in high season | Rate per night in low season |
|---|---|---|
| 5-star or 4-star superior hotels 4-key tourist apartments |
€4 | €1 |
| 4-star or 3-star superior hotels 3-key superior tourist apartments |
€3 | €0.75 |
| 3-star, 2-star and 1-star hotels 3-key, 2-key and 1-key apartments |
€2 | €0.50 |
| Holiday rentals, such as estates, houses, villas and apartments | €2 | €0.50 |
| Rural hotels or agrotourism accommodation | €2 | €0.50 |
| Hostels, guesthouses and campsites | €1 | €0.25 |
An Ecotax is also applied to passengers of cruise ships that dock in the Balearic Islands.
The high season in the Balearic Islands runs from 1 May to 31 October, while the low season runs from 1 November to 30 April.
When calculating the Ecotax, there are a couple of other factors to keep in mind. Firstly, the Ecotax base rate does not include VAT, so you’ll need to add that to your calculations. Secondly, a discount rate of 50% applies when guests stay nine days or more. However, that rate only applies from the ninth day onwards. For example, a guest decides to stay in your holiday rental at a tax rate of €2 a night. They book a 12-night stay. That means they’ll need to pay the tax as follows:
- (8 x 2) + (4 x 1) = €20
That’s because the first eight nights will be charged at the standard rate. From the ninth night onwards, the rate is reduced by 50%. However, this reduction only applies if a guest stays in the same accommodation. A tourist could stay for 3 weeks, moving to a new hotel every week, but they’d pay the full rate throughout.
Remember, every individual guest over 16 will need to pay tax for their stay. Children under 16 can stay tax-free.
How can landlords pay the Ecotax in the Balearic Islands?
Guests need to pay the tax in Mallorca and other Balearic Islands with their final invoice. After that, you – as the landlord – have the responsibility of passing the tax on to the Balearic Islands Tax Agency.
There are two ways that landlords can pay the Ecotax. Firstly, they can use the objective estimation system. This means paying a year’s worth of Ecotax during the annual tax collection period between 1 May and 30 June.
Alternatively, landlords can sign up to the direct estimation system. This way, they’ll need to make payments every quarter, as well as submitting an annual summary.
Regardless of which system you use, you must keep receipts for payments and a logbook tracking guests.
What happens if you don’t pay the sustainable tourism tax in the Balearic Islands?
The Balearic government takes the Ecotax seriously. If you’re advertising a property on a holiday rental website, you must collect Ecotax. Remember, the tax is ultimately your responsibility as a landlord. Guests may refuse to pay, but you’ll still be charged for them.
Landlords who don’t collect and pay the Ecotax are subject to fines – and they can be severe. The government applies a maximum fine of €400,000 to landlords who don’t collect the Ecotax. In addition to this, you may lose your holiday rental licence.
Don’t try to get out of paying the Ecotax – it won’t end well.
Who is exempt from paying the Ecotax in Menorca, Mallorca, Ibiza and Formentera?
Children under the age of 16 do not need to pay the Ecotax. Patients who are travelling for healthcare, along with their carers, do not need to pay. Nor do permanent residents of the Balearic Islands. That includes foreigners who have settled in the Balearics and registered on the padrón (electoral roll).
Finally, there are a couple of rare exemptions: people whose stays are subsidised by an EU social programme and those staying in tourist accommodation due to force majeure. Landlords are unlikely to come across these unusual exemptions, while the others are more common.
Explaining the Ecotax on holiday rental websites
It’s good practice to mention the Ecotax up front on holiday rental portals. The Ecotax can add a significant amount to a guest’s bill, particularly if they’re travelling in a large group or staying for a week or more.
Make sure to mention the Ecotax in communications with guests who want to rent your house for holidays. Technically, you only need to collect it at the end of their stay, but they should be aware of it in advance to avoid any nasty surprises when it’s time to check out.