The tax applies to adults only, children under 16 years of age will be exempt. This amount has been determined by the local administration and varies between 0.50 EUR and 2 EUR per person per night plus VAT depending on the type of accommodation. 50 cents for camp sites and hostels and 1 EUR for accommodation up to and including 3 star/keys and 2 EUR for 4 and 5 star accommodation. From the 9th day of stay the tax will be reduced by 50%.
The Sustainable Tourism Tax is for the promotion of sustainable tourism and conservation of natural areas on the Balearic Islands. This means you are helping to keep the island beautiful!
Read more here.