Ibiza Tourist Tax 2026 and 2027: rates, exemptions and calculator

Yes. Ibiza charges the Sustainable Tourism Tax, known locally as the Ecotasa, on every overnight stay in registered tourist accommodation. It is charged per person per night and paid at the property, separately from your rental price.

In high season an adult staying in a licensed holiday villa pays €2 per person per night, with a 50% discount from the ninth night onwards, and lower rates apply in low season. Use the calculator on this page for the total for your dates and group. It adds 10% IVA, which applies only where the stay itself carries IVA.

No. By law the Ecotasa has to be charged separately from the rental price, not folded into it. You pay it directly at the villa, usually to the owner or manager, on top of what you already paid to book. Budget for it separately when planning your trip.

You pay on arrival or at check-in, directly to your host or property manager. This depends on the individual host, though Domundos accepts either method. You should always be given a receipt once you have paid.

No. In the Balearic Islands, platforms such as Airbnb and Booking.com do not collect the Ecotasa on your behalf. You pay it separately, in person, at the property itself.

Children under 16 are free and pay nothing. Anyone aged 16 or over is charged the full adult rate. When working out costs, only count guests aged 16 and up.

No. Rates in 2026 are the same as in 2025. The Balearic government had planned a summer increase. In February 2026 it said the increase was no longer necessary and put the plan on hold. As of 4 October 2026 the rates on this page apply to stays in 2026.

Not as things stand. As of 4 October 2026 no new rates have been approved for 2027, so the current rates carry over: €2 per person per night for villas in high season and €0.50 in low season. Opposition bills to raise the tax, among them one for higher rates from June to August, are pending in the Balearic Parliament, and none has been put to a vote, so it is worth checking atib.es or this page closer to your travel dates.

Yes, residents pay the same as any other guest when staying in tourist accommodation; there is no exemption at check-in. A refund for residents through the income tax return was announced as part of the government’s plan for higher summer rates, which is now on hold, but it never became law and no such deduction exists. The idea that locals are waved through for free is a persistent myth.

Yes. The Ecotasa applies to everyone staying in licensed tourist accommodation in the Balearics, wherever they are travelling from. Mainland Spanish visitors pay exactly the same rate as guests from anywhere else.

No, this is a myth that circulates on some Dutch travel sites. There is no age-based exemption for pensioners or older guests. The only threshold that matters is 16: under that age guests are free; at or above it, the full rate applies no matter how old you are.

From the ninth night of a continuous stay at the same accommodation, the rate is cut by 50%. The first eight nights are charged in full, and every night from the ninth onward is charged at half price. This makes longer holidays proportionally cheaper per night.

Yes. The night-nine discount is counted per establishment, not per trip. If you split a two-week holiday between two villas, the night count starts again from zero at the second one, even though it is a single overall booking.

For villas, the low-season rate is €0.50 per person per night, running from November to April. That compares with €2.00 per person per night in high season, from May to October. Both figures are before IVA is added.

Yes, where the stay itself carries IVA: 10% is then added on top of the Ecotasa, so a €2.00 high-season night becomes €2.20. That is the case for hotels and for villas rented with hotel-type services, such as cleaning or linen changes provided during the stay, and the Balearic government’s tourist tax calculator likewise adds 10% IVA to every category. As the law stands on 4 October 2026, a villa let without such services is exempt from IVA, so ask your host whether IVA applies to your stay.

Yes. Hosts and managers must issue a receipt for the Ecotasa you pay, showing the amount and the stay it covers. Hold on to it, especially if you might need proof of payment later.

The host remains legally responsible for collecting and remitting the Ecotasa, so refusing to pay can put you in breach of your booking terms and may affect your stay. If a host never mentions or asks for it at all, that is unusual and worth treating as a warning sign, since it suggests the property may not be handling its tax obligations properly.

Yes. The Ecotasa is set by a single Balearic law that covers all four islands: Ibiza, Mallorca, Menorca and Formentera. Rates are identical by accommodation category wherever you stay in the islands.

No. The rate depends on the accommodation’s official category, not on what you are paying to rent it. All licensed holiday villas share the same category and therefore the same rate, whether the nightly price is modest or high.

Most ETV-licensed villas fall under the holiday rental category, charged at €2.00 per person per night in high season and €0.50 in low season, plus 10% IVA on top where the stay carries IVA. Check your property’s exact category on the ATIB census if you are unsure, as a small number of larger or higher-category properties are rated differently.

Registration is done through Modelo 017, the census form that enrols your property in the Ecotasa system. You will need a digital certificate or Cl@ve identification to file it. Register before your first rental season at atib.es.

Under the objective (módulo) method, you pay a fixed amount worked out from your number of plazas, regardless of actual occupancy, which keeps the paperwork simple. Direct estimation charges you for the nights you actually collect the tax on, so there is more admin but it can cost less if occupancy is low. As a general pattern, high-occupancy villas often do better under módulo and low-occupancy ones under direct estimation, though it is worth reviewing your own figures with a gestor before choosing.

Under the objective (módulo) method, ATIB works out the amount each year. You pay it online, at a bank or by direct debit. ATIB’s manual for tourist homes says a paper notice is posted only the first time. Under that manual, the first two licensed places (plazas) count in full and every further place counts for 35 percent, because some beds are assumed to be used by children. That number is multiplied by a fixed number of days, which depends on how many days a year the villa is offered for rent (98 days if more than 305, down to 46 days if fewer than 63), and by the €2 rate. The manual’s example, which uses the standard figures introduced in 2018: a six-place villa offered between 123 and 213 days a year pays 3.4 x 88 x €2 = €598.40. The bill is the same however many guests you actually host, even in a quiet season.

Under objective estimation, ATIB issues one bill a year for tourist homes, for the previous year, normally payable from 1 May to 30 June. ATIB’s yearly notice in the official bulletin (BOIB) confirms the dates: the bill for 2025 was payable from 1 May to 30 June 2026. Under direct estimation, you pay in quarterly instalments through the year, followed by an annual summary declaration.

Yes. The amount owed must be disclosed to guests before they book and stated clearly in the booking confirmation as payable on arrival. It should never come as a surprise at check-in.

No, it must be itemised separately from your rental price rather than folded into the nightly rate. Absorbing it creates a tax problem, since you would be under-declaring what you owe ATIB, and a transparency problem for guests who expect to see it listed as its own charge.

No. Unlike some other destinations where platforms have direct agreements to collect local taxes, there is no such arrangement for the Ecotasa in the Balearics. The obligation to collect and remit stays with you as the operator, whichever platform the booking came through.

Keep records of guest counts, nights stayed, ages to support any under-16 exemptions, receipts issued, and proof of what you have remitted to ATIB. An audit typically cross-checks your listings and occupancy against what you have declared, so gaps between the two are what tend to draw attention.

Late or missing payments attract surcharges and interest, with fines that scale according to the severity of the non-compliance. Systematic failure to collect or remit the Ecotasa is treated as a tax infraction rather than a minor oversight, so it is not something to let slide.

Only licensed tourist accommodation is formally enrolled in the Ecotasa system in the first place. Renting without a valid ETV licence is a serious infringement in its own right, with fines that can reach €200,000 or more per property. Operating informally to sidestep the Ecotasa is not a viable strategy: the legal risk of unlicensed renting far outweighs any tax saved.

The legal obligation follows the operator of record, so as the licence holder you remain responsible even when a management company runs the property day to day. With Domundos management, registration, collection, receipting and remittance are all handled as part of the service, not sold as an add-on. See our villa management service for details.