Ibiza tourist tax 2026: €1–€4 per person per night
In Ibiza you pay €1 to €4 per night for each guest aged 16 or over, depending on the type of accommodation. It is 75% lower from 1 November to 30 April, it is halved from the 9th day and children under 16 pay nothing.
Ibiza 2026: €1.00–€4.00 per person per night
- Per person per night
- Under 16s exempt
- Spain
Tourist stay tax (impuesto sobre estancias turísticas, 'ecotasa'). The calculator below uses the official rates and rules: a fixed amount per person per night by accommodation type, seasons and reductions, exemption under 16.
Official source: Agència Tributària de les Illes Balears (ATIB) - Impost sobre estades turístiques: information and regulations (rates, reductions, exemptions, who charges it) · checked on 10 October 2026
Rates last verified against Law 2/2016 (consolidated text of 17/05/2025, unchanged on the BOE on 26 October 2026) and the ATIB page (10 October 2026). Check with your accommodation.
Formula used
Tax = rate per person per night × guests aged 16 or over × taxable nights (low season (1 Nov - 30 Apr): -75%; 9th day onwards: -50%).
Example: 2 adults, 3 nights from 31 October 2026, Hotel 5 stars, 5 stars grand luxury or 4 stars superior (incl. city hotels and hotel-apartments) → €12.00 in total.
Not tax advice. Tourist taxes are set by local or national authorities and can change. They are usually collected by your hotel or host, who applies the official rules: check the final amount with your accommodation.
Official rates
| Accommodation (per person per night) | From 1 January 2018 |
|---|---|
| Hotel 5 stars, 5 stars grand luxury or 4 stars superior (incl. city hotels and hotel-apartments) | €4.00 |
| Hotel 4 stars or 3 stars superior | €3.00 |
| Hotel 1, 2 or 3 stars | €2.00 |
| Tourist apartments 4 keys or 4 keys superior | €4.00 |
| Tourist apartments 3 keys superior | €3.00 |
| Tourist apartments 1, 2 or 3 keys | €2.00 |
| Holiday homes and tourist rentals (viviendas turísticas) | €2.00 |
| Rural hotels, agrotourism, hostelries, inland tourism | €2.00 |
| Hostales, pensions, inns, guesthouses and campsites | €1.00 |
| Hostels (albergues) and mountain refuges | €1.00 |
| Non-residential accommodation of tourist-residential companies | €4.00 |
| Other tourist establishments or homes | €2.00 |
Official source: Agència Tributària de les Illes Balears (ATIB) - Impost sobre estades turístiques: information and regulations (rates, reductions, exemptions, who charges it) · checked on 10 October 2026
Practical notes
- Low season (1 November to 30 April): the tax is reduced by 75%.
- From the 9th day of a stay in the same establishment: a further 50% reduction (on top of the low-season reduction, if any).
- Under-16s do not pay. Stays for force majeure, documented health-care stays (and companions) and stays subsidised by public social programmes are also exempt.
- The tax is charged per person and per day (or fraction) of stay. The establishment must charge it to the guest at any time before the end of the stay.
- Last verified against Law 2/2016 as consolidated on 17/05/2025 (unchanged on the BOE on 26 October 2026) and the Balearic Tax Agency (ATIB) page (10 October 2026); no later amendment found in the official bulletin. Check with your accommodation.
- The same Balearic rate applies in Ibiza town, Sant Antoni and the rest of the island.
Who collects it: The operator of the establishment (substitute taxpayer), who must charge it to the guest before the end of the stay.
Exemptions (official)
- Children under 16
- Stays due to force majeure
- Health-care stays within the Balearic public health system's services, and companions (with documents)
- Stays subsidised by social programmes of EU public administrations
Official sources
- Agència Tributària de les Illes Balears (ATIB) - Impost sobre estades turístiques: information and regulations (rates, reductions, exemptions, who charges it) – HTML app (Catalan), checked 10 October 2026
The ATIB server's security certificate had expired on the check date; the page was read in a browser ignoring the certificate. Same rates as the law. - Law 2/2016 of 30 March on the tourist stay tax in the Balearic Islands - consolidated text, Boletín Oficial del Estado (BOE-A-2016-4175) – HTML (Spanish), checked 26 October 2026
Art. 13 (rates and reductions) in force since 1 January 2018; art. 5 (exemptions). Consolidated text last updated 17/05/2025.
Spotted a change in the official rate? Tell us.