ITS Calculator
Calculate the Sustainable Tourism Tax for your stay in the Balearic Islands.
What is the taxable event?
The taxable event is the taxpayer's stay in so-called tourist establishments, i.e. hotel establishments and other typical accommodation establishments, tourist dwellings and tourist cruise ships. Accordingly, a wide range of tax liability is provided for, which therefore does not only affect the most common hotel establishments, but also includes tourist cruise ships calling at ports in the Balearic Islands and tourist dwellings regulated by regional legislation.
Sustainable Tourism Tax Rates
Below is a summary of the rates classified according to the type of establishment and the season in which the taxpayer stays. High season is defined as the period between 1 May and 31 October, while low season is from 1 November to 30 April
HIGH SEASON 01.MAY - 31.OCTOBER (Euros per day and place)
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TYPES OF TOURIST ESTABLISHMENTS
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PRICES
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- A
- Five-star, luxury five-star and four-star superior hotels, city hotels and apart-hotels
- 4 €
-
- B
- Four-star and three-star superior hotels, city hotels and apart-hotels
- 3 €
-
- C
- One, two and three-star hotels, city hotels and apart-hotels
- 2 €
-
- D
- Four-key and four-key superior tourist apartments
- 4 €
-
- E
- Three-key superior tourist apartments
- 3 €
-
- F
- One, two and three-key tourist apartments
- 2 €
-
- G
- Non-residential accommodation establishments run by residential-tourism companies
- 4 €
-
- H
- Tourist holiday homes, housing used for tourist stays and houses used for tourism
- 2 €
-
- I
- Rural hotels, agrotourism accommodation, hostelry and inland tourism accommodation
- 2 €
-
- J
- Hostels, lodgings, guest houses, inns and camps or campsites
- 1 €
-
- K
- Shelters and refuges
- 1 €
-
- L
- Other establishments or houses used for tourism
- 2 €
-
- M
- Tourist cruise ships
- 2 €
+10% VAT (not included)
LOW SEASON 01.NOVEMBRE - 30.APRIL (Euros per day and place)
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CLASSES D'ESTABLIMENTS TURÍSTICS
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PREUS
-
- A
- Five-star, luxury five-star and four-star superior hotels, city hotels and apart-hotels
- 1 €
-
- B
- Four-star and three-star superior hotels, city hotels and apart-hotels
- 0.75 €
-
- C
- One, two and three-star hotels, city hotels and apart-hotels
- 0.5 €
-
- D
- Four-key and four-key superior tourist apartments
- 1 €
-
- E
- Three-key superior tourist apartments
- 0.75 €
-
- F
- One, two and three-key tourist apartments
- 0.5 €
-
- G
- Non-residential accommodation establishments run by residential-tourism companies
- 1 €
-
- H
- Tourist holiday homes, housing used for tourist stays and houses used for tourism
- 0.5 €
-
- I
- Rural hotels, agrotourism accommodation, hostelry and inland tourism accommodation
- 0.5 €
-
- J
- Hostels, lodgings, guest houses, inns and camps or campsites
- 0.25 €
-
- K
- Shelters and refuges
- 0.25 €
-
- L
- Other establishments or houses used for tourism
- 0.5 €
-
- M
- Tourist cruise ships
- 0.5 €
+10% VAT (not included)
Exemptions and discounts
The exemptions and discounts included in the tax are detailed below.
- A The tax does not apply to stays by children under 16 years of age.
- B From the ninth day of the stay in the same establishment, the tax is reduced by 50%.
- C Passengers on cruise ships whose home port is in the Balearic Islands will be exempt from paying the tax.