The 35-year-old, whom police have only identified as Florence, was driving on Wednesday evening with her friend when she ran into the policeman who was riding with his eight-year-old son.
"He was sent to hospital in a critical state and died there," a spokesman for the Guardia Civil police force told AFP, adding the tourist had been four times over the drink drive limit.
The victim was 44 and worked as a policeman in Palma de Mallorca, capital of the island.
A video posted on local media outlets showed the blonde tourist kneeling handcuffed at the scene of the accident, asking police to let her go in French and stating she is a nurse.
She was detained and has since been charged with involuntary manslaughter and driving under the influence of alcohol, said a spokeswoman for the High Court of the Balearic Islands.
Local media reported she had told a judge that she and her friend had shared a bottle of white wine and a shot of liqueur at a restaurant, and drunk coffee and two more shots at another place.
She reportedly got out and tried to revive the policeman when the accident happened.