The 20-year-old girl told police the men attacked her in an apartment after a night out together.
After the alleged attack the girl locked herself in the bathroom and later called for help from the apartment block's porter.
The alleged rape took place in the early hours of Saturday morning.
Hot spot: Magaluf attracts thousands of British tourists every year
A police source said: 'They were drinking together in various bars in Magaluf and later all went back to an apartment together.
'The girl claims the three men then forced themselves on her.
'She gave a full description of the three men.
'They were arrested outside a nearby nightclub.'
Detectives took statements from the alleged victim and the three men.
They will appear before an investigating magistrate on Monday.
They have not been charged with any offence.
Hundreds of thousands of young British tourists flock to Magaluf, on the island of Majorca, every summer.
The resort has a sleazy reputation for holidaymakers looking for cheap drink and casual sex.
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