Ecotasa Baleares (Tourist Tax Mallorca)

Tourist tax or sustainable tourism tax is an amount that is charged by the Balearic Government on the tourists visiting Majorca. The tax is meant to be collected to ensure that the natural beauty of Majorca is maintained properly, and to ensure that tourism remains sustainable during the high tourism season as the number of tourists visiting the Majorca has kept increasing continuously. The tax is also collected to fund investment in low season tourism, cultural activities and infrastructure for activities for low season visitors cyclists, hikers, and visitors to Majorcas natural heritage. The tax has funded projects including improvement to rural roads to increase safety for both cyclists, hikers and high season visitors. Investment in historical areas such as Alcudia a walled medieval village, and world heritage site. Investment in the villages of the interior to protect there historic buildings and improve local services so increasing numbers of tourists can enjoy the heritage of Majorca without increasing the burden on the infrastructure of the interior of the island. The ecological pressure from this ever-increasing tourist footfall has been considerable. The tourist tax applies to all types of accommodations which include private properties with official holiday licences ETV, hotels, resorts, villas, hostels, and cruise ships. The tax rates for the 2022 high season are as follows: – 4€ per day for guests staying in luxury hotels which are categorized under 5 star or 4 star superior hotels and resorts. 3€ per day for guests staying in mid-range accommodations in general 4 star and 3 star hotels 2€ per day for guests staying in hotels categorized under 3 star and cruises The tax does not apply to anyone who is under the age of 16 years as they are exempted from paying the tourism tax. The tax is collected on arrival, owners of ETV holiday rental accommodation must inform guests of the amount they will need to pay for the tourism tax before they arrive so they can calculate the amount as part of the expenses during their holiday. The owner is responsible for the payment of the tax to the Balearic Government, if the owner does not collect the tax from their guests they are still obligated to pay the Balearic Government the full amount of the tax for each guest. The owner is also responsible for informing the Guardia Civil of the ages and numbers of guests staying in their property, which can be done online with an account at Hospederías Guardia Civil. The tourism tax is being used by the Balearic Government in the following ways: –

• Protection and conservation of the environment and natural heritage of the islands.
• Promoting sustainable tourism by encouraging people to visit in low season during autumn and winter months.
• The tax fund is being used to preserve and renovate the cultural heritages like historical buildings situated in the islands.
• The tax fund is also used to create job opportunities in the tourism sector and higher employment opportunities outside the high season of tourism which is the summer season.
• The fund is also being used for research towards corrective measures of the problems associated with climate change.

Certain important things need to be kept in mind while calculating the tax amount, which are as follows: –

• The tax is charged every day on per person basis
• The tax depends on the category of accommodation
• There is a reduction in the rate by half from the 9th day of a holiday
• The tax is reduced to a quarter of the high season in the low season
• Children under the age of 16 do not need to pay any tax
• The tax must be paid while checking in to the accommodation

Based on these pointers one can easily calculate the amount of tax that is payable. So, the tax can be easily calculated depending on the changes in the various applicable factors like which type of accommodation is being chosen, the number of children below the age of 16 in the group, the number of days being spent during the holiday and whether the holiday is scheduled in high season or low season. Owners of holiday rental properties can declare the amount paid by each group of visitors to their property individually or use a modular formular quarterly or annual. The payments are made online at the website of the ATIB (Agencia Tributaria Illes Balears), access to the system is via a digital certificate Cl@ve with a username and password. The formular used to make payments will depend on the type of ETV licence, and the number of guests each year. If you would like more information or have questions, please contact us.