Balearic Tourist Tax: Villa Guest Guide for 2026

Balearic tourist tax: the quick answer for villa guests

Quick answer. The Balearic tourist tax applies to people staying in tourist accommodation in Mallorca, Ibiza and Menorca, including holiday homes. For a holiday rental, the current tax is €2 per person per taxable day from 1 May to 31 October, or €0.50 from 1 November to 30 April, before the 10% IVA shown by the official calculator. Children under 16 are exempt. A 50% reduction begins on the ninth taxable day in the same accommodation. The villa operator collects the amount before the stay ends. For a July villa week, budget €2.20 per taxable guest per night, including IVA. Pair this with the Mallorca villa cost guide when building a holiday budget.

Who pays the tax on a Mallorca, Ibiza or Menorca villa stay?

The guest is the taxpayer: the law applies to each natural person who makes a stay in a tourist establishment. The business operating that accommodation is the legal substitute taxpayer. In everyday terms, the operator calculates and collects the amount from guests, then accounts for it to the Balearic tax authority.

Holiday homes are expressly within the scheme. The legislation lists holiday rental homes, homes marketed for tourist stays and homes marketed as tourist accommodation alongside hotels, apartments, rural accommodation, hostels and campsites. A villa stay is therefore not outside the tax merely because guests have an entire property rather than hotel rooms.

The practical unit is person plus taxable day, not the villa as a whole. A booking made in one lead guest’s name does not turn the charge into one flat villa fee: the relevant calculation is for every non-exempt person staying. The statutory charge is based on the number of days in each person’s stay and the accommodation class. It is not calculated as a percentage of the villa rent.

For guests comparing a villa in Mallorca, villa in Ibiza or villa in Menorca, the holiday-home line in the rate table is the useful starting point. The separate villa rental price and the tourism tax answer different questions: one prices the property and one attaches to eligible people staying there. This article concerns the tax on the stay, not a charge for travelling to the islands or renting a car.

What are the current tourist-tax rates by accommodation type?

The current statutory rates are set by accommodation class and season. High season is 1 May to 31 October; low season is 1 November to 30 April. The figures below are euros per person, per taxable day, before the 10% IVA displayed by the official Balearic calculator. A taxable day is the legal unit; for an ordinary overnight holiday, this is the figure travellers commonly describe as a per-night rate.

For a typical villa guest, the bold holiday-home line is the relevant one: €2 in high season and €0.50 in low season, plus the calculator’s 10% IVA. Do not use a hotel’s star rating to price a villa stay. Ask the booking operator to confirm the accommodation classification and the amount for your dates, particularly if the stay crosses the end of October or runs for nine taxable days or more.

Which reductions and exemptions can apply?

Children under 16 do not pay the Balearic tourist tax. The law also exempts stays caused by force majeure, qualifying health-related stays and accompanying stays where the public Balearic health-service requirement is documented, and stays subsidised through public social programmes of an EU state. These are legal exemptions with conditions, not automatic booking discounts.

Two reductions matter most for a normal villa holiday. First, low-season stays receive a 75% reduction from the headline rate. That is why the holiday-home amount falls from €2.00 in high season to €0.50 from 1 November to 30 April. Secondly, the tax is reduced by 50% from the ninth taxable day onwards when the stay is in the same tourist establishment for more than eight days.

The reductions stack. For a holiday home in high season, days one to eight are €2.00 each before IVA and day nine onwards are €1.00 each before IVA. In low season, days one to eight are €0.50 each before IVA; from day nine the 50% long-stay reduction applies to that reduced amount, making €0.25 before IVA.

Age and any claimed exemption should be communicated to the operator. ATIB’s guidance says operators may need supporting documents for exemptions, including proof of age for a child. A child who has reached 16 is not in the under-16 exemption, so include that guest in the calculation.

How and when is the tax collected for a villa stay?

The law allows the villa operator to collect the tax at any point before the end of the stay. It arises at the beginning of each stay, calculated by day or fraction. The operator must issue and give the guest evidence that the tax was charged and collected.

For guests, the sensible step is to check the booking documents for a distinct tourism-tax line and ask the operator to confirm the timing if it is not clear. Under ATIB guidance, a direct-assessment operator records the stay details and the payment; the tax should be shown separately from other invoice items. For tourist homes under the objective regime, a payment document must be provided when the guest requests it. In both cases, keep the invoice or receipt with the booking paperwork.

A receipt or separate tax document can identify the accommodation, the operator, at least one contributor, the number of days, any exemption, the applicable rate, the tax due and the amount paid. This is useful if a stay changes, if a guest’s age affects the calculation or if an exemption is claimed.

Do not assume that a quoted villa rent answers the tax question. Confirm the number of taxable guests, dates, applicable rate and IVA with the operator before arrival or before the final payment stage. The official rule is about collection before the stay ends; the commercial moment used by a particular booking may be earlier.

How much is the tax for a seven-night villa stay in July?

July sits in high season. For a holiday rental, the current headline amount is €2.00 per taxable guest per day, and the official calculator adds 10% IVA. A seven-night stay does not reach the ninth-day reduction, so the calculation is simply seven days for every guest aged 16 or over.

Example one: family of four. Assume two adults and two children aged under 16 are staying in a holiday villa for seven July nights. The two children are exempt. The base tax is 2 taxable guests × 7 days × €2.00 = €28.00. IVA at 10% is €2.80. The total amount to budget is €30.80. If all four family members are 16 or older, the same calculation becomes €56.00 base tax plus €5.60 IVA, or €61.60 in total.

Example two: group of ten. Assume all ten guests are 16 or older and stay for seven July nights in a holiday villa. The base tax is 10 × 7 × €2.00 = €140.00. IVA at 10% is €14.00. The total is €154.00, or €15.40 per person for the week.

These examples use the holiday-home rate and the current official calculator treatment. They are not a quote for a particular property. A group with under-16s, exempt guests, changed dates or a longer stay needs a fresh calculation. For a stay of nine taxable days or more in the same villa, apply the 50% reduction only from day nine onward, not to the first eight days.

What should you budget for a 2027 villa holiday?

Update checked 9 October 2026. The rate schedule in this guide is the current official schedule. In March 2025, the Balearic Government announced a proposed four-band reform: zero tax in January and February and higher rates in June, July and August. That proposal still required parliamentary support. In September 2026, the tourism councillor said it had not been approved because it lacked that support and that the Government did not foresee an increase. In the official and reputable sources checked, no new 2026 or 2027 rate change has been announced.

For now, use the present holiday-home amount for a first budget: €2.20 per taxable guest per July night after the calculator’s 10% IVA, subject to the exemptions and reductions above. Recheck the official tax calculator before travel, because a tax rate can change by law. This is general information, not tax advice.

Villa price and guest count make the tourism-tax line easy to plan beside the rental. For a 12-person Mallorca group, Villa Cuca in Campos sleeps 12 in seven bedrooms, has a published €1,100–€1,825 nightly range and a seven-night minimum stay. In Ibiza, Villa Romero in Es Cubells sleeps 12 in six bedrooms, has a published €1,345–€3,026 nightly range and a seven-night minimum stay. In Menorca, Finca Santa Ana in Ciutadella de Menorca sleeps 12 in six bedrooms, has a published €3,300–€5,400 nightly range and a one-night minimum stay.

Those property figures are useful for the rental budget, but the tax still follows the number and ages of taxable guests and the length of the stay. Review the booking price for the selected dates, then run the official calculation as a separate final check.

Frequently asked questions

Do children pay the Balearic tourist tax in a villa?

Children under 16 are exempt from the Balearic tourist tax for a villa stay. The operator may request proof of age when applying that exemption. A guest who is 16 or older does not fall within the under-16 exemption, so their stay is included in the normal person-by-day calculation.

Is the Balearic tourist tax charged per villa or per person?

The Balearic tourist tax is charged by person and taxable day, not as one flat charge for the villa. For a holiday home in high season, each non-exempt guest is currently charged €2.00 per taxable day before the 10% IVA displayed by the official calculator.

What is the July tax rate for a holiday villa in the Balearics?

A holiday villa falls within the holiday-home category. From 1 May to 31 October, the current rate is €2.00 per taxable guest per day before IVA. The official calculator shows a further 10% IVA, making the usual seven-night July budgeting figure €2.20 per taxable guest per night.

Does the ninth-night reduction apply to a one-week villa holiday?

No. The Balearic tourist-tax reduction starts on the ninth taxable day and later days in the same tourist accommodation. A seven-night villa holiday has not reached that point. For a high-season holiday home, the first eight taxable days use the €2.00 rate before IVA; day nine onwards use half that rate.

When should a villa guest pay the Balearic tourist tax?

The villa operator can collect the Balearic tourist tax at any point before the stay ends. The tax may appear as a separate line on the invoice or in a separate payment document. Villa guests should ask the operator to confirm the collection point and retain the tax receipt with the booking documents.

Will the Balearic tourist tax change for 2027?

As checked on 9 October 2026, the current official schedule remains in use. A proposed seasonal reform announced in 2025 was not approved, and the Balearic tourism councillor said in September 2026 that the Government did not foresee an increase. Check the official calculator again before a 2027 stay.

Villas featured in this guide

• Villa Cuca

  Campos · 7 Bedrooms · 12 Guests

  From €1,100 per night

• Villa Romero

  Es Cubells · 6 Bedrooms · 12 Guests

  From €1,345 per night

• Finca Santa Ana

  Ciutadella · 6 Bedrooms · 12 Guests

  From €3,300 per night