Balearic Tourist Tax (ITS) 2026
The Impost de Turisme Sostenible (ITS) is charged per person, per night, in tourist accommodation across the Balearic Islands. This guide covers the rates for tourist apartments and holiday homes — the category most relevant to short-term rental hosts.
Rates for tourist apartments
Per person, per night. Guests under 16 are exempt.
Source: Govern de les Illes Balears / ATIB, verified 2026-07-06. Applies to the "tourist apartments / holiday homes" category. Other categories (hotels, campsites) have different rates — see atib.es for the full list.
Long-stay discount
The rate automatically drops from the 9th night onward.
From the ninth night of the same stay onward, the applicable rate is reduced by 50%. There is no maximum cap on taxable nights in the Balearics (unlike Catalonia, where the IEET is only charged on the first 7 nights).
How Keyio calculates it
Automatic, based on season, guest count and nights for each rental.
Keyio automatically calculates the ITS for each Balearic rental from the stay dates and registered guest count, applying the correct seasonal rate and the ninth-night discount — no manual calculation needed.
Frequently asked questions
Does the ITS apply to tourist apartments, or only hotels?
It applies to both. Tourist apartments and holiday homes (the relevant category for most Keyio hosts) pay €2.00/person/night in high season and €1.50/person/night in low season.
Is there a discount for long stays?
Yes. From the ninth night of the same stay onward, the rate drops by 50%. There's no cap on the maximum number of taxable nights (unlike Catalonia, which caps at 7 nights).
Who is exempt from paying the ITS?
Guests under 16 are exempt. Everyone else pays the rate for their season, regardless of nationality or purpose of travel.
Do you manage properties in the Balearics?