Quintana Roo Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

Dec 12, 2026

The laws in brief

Who needs it

Every host (alojador or persona anfitriona) who offers a whole home, flat, villa or room to tourists through an online platform, and every platform that offers them. A host with several properties registers each one.^{1,3,8,9,11,13}

Issued by

Secretaría de Turismo de Quintana Roo (Sedetur); the COFE (Constancia de Obligaciones Fiscales Estatales) comes from the state tax authority, SATQ

Valid for

A certificate is valid for the year of issue: the 2026 certificates run to 31 December 2026, and the 2027 call is published in January 2027 with 60 calendar days to renew.

Processing

Up to 10 business days once the application is complete.

On listings

The number must appear on every listing

Platform checks

State law bars platforms from offering providers that lack a current RETUR-Q registration, and the 2025 regulation requires them to publish the registration folio of each property on their listings.

Fees

Who qualifies

• Each property is registered separately; a host with more than one property completes the requirements for every property (Reglamento, art. 85).
• A current COFE for the property, which requires the host to be in the state taxpayer registry (REC); registering in the REC is free.
• The 2026 call asks hosts for an official ID, the COFE folio, a photo of the outside of the property and a statement of the basic safety and protection measures.
• The regulation also lists the host's RFC, CURP, start date, contact details and proof of legal possession of the property (deed folio or lease) among the data entered in the system (art. 91).
• Municipal rules (operating licence, land use, Protección Civil) apply separately and vary by municipality.

How to apply

1. 1 Register in the state taxpayer registry (REC) with SATQ and obtain the COFE for the property.
2. 2 Open the RETUR-Q system on the SITUR-Q portal (siturq.gob.mx, 'Regístrate aquí') with your RFC and e-mail, and choose the category 'Alojadores y personas anfitrionas'.
3. 3 Enter the COFE folio, upload your ID, a photo of the outside of the property and the safety-measures statement, and submit the registration form the system generates.
4. 4 Wait for validation, then download the certificate, print it and display it at the property.
5. 5 Enter the RETUR-Q folio on each platform listing, and renew every year when the January call is published.

Permit rules

RETUR-Q registration is required

Hosts who offer homes, flats, villas or rooms through a platform are tourism service providers (alojadores y personas anfitrionas) and must hold a current certificate from the state tourism registry (RETUR-Q) to offer them.¹ In force since March 5, 2024

Registration is free and renewed yearly

Registration in RETUR-Q costs nothing and must be renewed every year, through the call that the tourism secretariat publishes each January in the state gazette.^1,11 In force since March 5, 2024

One registration per property

A host or company with more than one property registers each of them and meets the requirements for each one.³ In force since August 26, 2025

60 calendar days to register or renew

Providers have 60 calendar days from the yearly call, or from the day they start or change operations, to register or renew. The 2026 window ran from 19 January to 19 March 2026, and the system accepts registrations until 12 December 2026.^1,11 In force since March 5, 2024

Yearly renewal, blocked by unpaid fines

A certificate is valid for the year of issue (the 2026 certificates run to 31 December 2026), and a registration cannot be renewed while fines imposed by the tourism secretariat are unpaid.^3,11 In force since August 26, 2025

State tax registration and COFE for each property

A host who rents through a platform must register in the state taxpayer registry and obtain a Constancia de Obligaciones Fiscales Estatales (COFE) for each establishment. The COFE folio is also required to complete the RETUR-Q registration.^1,8,13 In force since December 16, 2025

Platforms may not offer unregistered hosts

Platforms in Quintana Roo may not offer, manage or sell tourism services from providers that lack a current RETUR-Q registration.¹ In force since March 5, 2024

Platforms must publish the registration folio

Platforms must publish the RETUR-Q folio (reference number) of each property on their listings and other channels. The 2025 regulation gave them 90 calendar days from its entry into force, until about late November 2025, to update their listings.³ In force since August 26, 2025

Display the certificate at the property

Once registered, the host downloads the certificate and places it where it can be seen at the property.^3,11 In force since August 26, 2025

Platforms register as tax withholders

Platforms that collect lodging payments must register in the state taxpayer registry and obtain a COFE as withholders, and give the tax authority the list of hosts that advertise through them.⁸ In force since December 16, 2025

Cancún and Playa del Carmen: municipal registration within 30 days

Hosts who rent homes, flats or rooms through a platform in Cancún (Benito Juárez) or Playa del Carmen (Solidaridad) must register in the municipal taxpayer registry within 30 days of starting and then hold an operating licence.^4,5 Applies to: Cancún; Playa del Carmen

Whole homes and rooms, owned or managed

The registry covers anyone who hosts in a property they own, possess or manage, in whole or in part, on a permanent or occasional basis. State law sets no residence requirement for the host.¹ In force since March 5, 2024

Cancún licence needs land use and Protección Civil approval

A Cancún operating licence needs a current land-use permit and a Protección Civil approval, up-to-date property tax and sanitation levy, and an annual renewal declaration due by 15 March.⁴ Applies to: Cancún · In force since December 21, 2023

Tulum: residential land-use authorisation is enough

In Tulum, people whose main activity is lodging or renting through platforms do not need a commercial or mixed land-use licence; the authorisation for residential (habitacional) land use is enough.⁶ Applies to: Tulum · In force since December 21, 2023

1. 1. Tulum

   Quintana Roo

   Tulum follows the state RETUR-Q rules and adds its own charges. People whose main activity is lodging through platforms can use a residential land-use authorisation instead of a commercial one, pay an operating licence priced per room, and retain a sanitation levy of 30% to 75% of the daily UMA per room per night, depending on the number of guests.^6,10

   • RETUR-Q registration and the 6% state lodging tax apply as in the rest of the state
   • Land use: the residential (habitacional) authorisation is enough for platform hosting
   • Operating licence priced per room: 5 to 15 UMA on opening and 3 to 10 UMA on renewal, depending on the zone
   • Sanitation levy: 30% of the daily UMA for one guest in a room, 20% for a second, 15% for a third and 10% from the fourth

2. 2. Playa del Carmen

   Quintana Roo

   Playa del Carmen (municipality of Solidaridad) amended its finance law on 10 December 2025 to bring platform rentals into the municipal taxpayer registry, an annual operating licence and the sanitation levy. Hosts register within 30 days and pay a licence fee of 7 to 25 UMA a year by category, and the municipality opened an online system for vacation rentals in mid-August 2026.^5,10,14,18

   • Register in the municipal taxpayer registry within 30 days of starting; the licence is renewed in January and February
   • Licence fee for platform lodging: 25 UMA (luxury), 12 (standard), 10 (economy) or 7 (rustic and other) a year
   • Land-use certificate for platform lodging: 30 UMA in a residential zone, 40 in a commercial zone, 70 in a tourist zone, per unit
   • Sanitation levy: 30% of the daily UMA for one guest per room per night (MXN 35.19 at the 2026 UMA), 20%, 15% and 10% for additional guests

3. 3. Cancún

   Quintana Roo

   Cancún (municipality of Benito Juárez) requires hosts who rent homes, flats or rooms through platforms to register in the municipal taxpayer registry within 30 business days and hold an operating licence, which needs a land-use permit and a Protección Civil approval. It charges a sanitation levy of 72.80% of the daily UMA per room per night, and platforms are jointly liable for it.^4,10,20

   • Register in the municipal taxpayer registry within 30 business days; the licence costs 1.6 to 5.5 UMA a year for homes and flats
   • Licence needs a current land-use permit, a Protección Civil approval and no unpaid property tax or sanitation levy; the annual renewal declaration is due by 15 March
   • Annual environmental operating permit for platform lodging: 28.93 UMA (about MXN 3,394)
   • Sanitation levy: 72.80% of the daily UMA per room per night (MXN 85.40 at the 2026 UMA); platforms are jointly liable

4. 4. San Miguel de Cozumel

   Quintana Roo

   Cozumel applies the state RETUR-Q rules and charges a municipal sanitation levy of 70% of the daily UMA per room per night on lodging, including houses and apartments booked through platforms. The provider retains the levy and files by the 17th of the following month; operating licences and land use are set by the municipality's own rules.^7,10,15

   • RETUR-Q registration and the 6% state lodging tax apply as in the rest of the state
   • Sanitation levy: 70% of the daily UMA per room per night (MXN 82.12 at the 2026 UMA)
   • The levy covers houses, apartments and rooms contracted through platforms
   • The provider files and pays by the 17th of the month after the stay

What the host still handles

• RFC (federal tax ID) with the SAT and the digital-platforms regime, so that Airbnb applies the lower withholding rates
• State taxpayer registry (REC) and a COFE for each property, with SATQ
• RETUR-Q registration for each property, with the state tourism secretariat
• Municipal taxpayer registry and operating licence where the municipality requires them (Cancún and Playa del Carmen within 30 days; Tulum licence priced per room)
• A monthly lodging-tax return by day 10 of the next month for stays paid outside a platform that collects the tax^{2,4,5,6,7,8,10,16,17}

No cap on nights or minimum stay

The state tourism law and its 2025 regulation set no limit on nights rented per year and no minimum stay; the registry covers permanent and occasional hosting alike.^1,3

Tell immediate neighbours and give a contact number

Hosts must tell the immediate neighbours that the property is used for tourist stays and give them a contact number for reporting misuse or emergencies.³ In force since August 26, 2025

Keep the property from disturbing public order

Hosts must make sure the property is not used for activities that disturb public order or harm the community, and must report known offences or administrative breaches to the authorities.³ In force since August 26, 2025

Post the contact of the person responsible

Providers must post visibly at the entrance the address and the phone or e-mail of the person responsible for the establishment and of the authority where guests can file complaints.¹ In force since March 5, 2024

Safety and civil-protection measures

Providers must follow the civil-protection, health and public-safety rules that the authorities issue, and the 2026 RETUR-Q call asks hosts to state the basic safety and protection measures of the property.^1,11 In force since March 5, 2024

Check the relationship of minors travelling with adults

Hosts must validate the relationship or custody authorisation of minors who travel with adult guests and, if they cannot, report it at once to the state child-protection office and the specialised prosecutor. The 2025 regulation adds that hosts apply the state child-protection protocol, which is to include asking guests for official photo ID.^1,3 In force since March 5, 2024

Inspection visits

The tourism secretariat can inspect providers, and an inspector may ask to see the current registration certificate.^1,3 In force since March 5, 2024

Cancún and Cozumel sanitation levy

Cancún charges a sanitation levy of 72.80% of the daily UMA per room per night on homes, flats and rooms, including those booked through platforms (MXN 85.40 at the 2026 UMA), and Cozumel charges 70% (MXN 82.12). The lodging provider retains it, and platforms are jointly liable in Cancún.^4,7,10 Applies to: Cancún; San Miguel de Cozumel · In force since December 10, 2025

Playa del Carmen and Tulum sanitation levy

Playa del Carmen and Tulum charge a sanitation levy per night on lodging, including platform rentals: 30% of the daily UMA for a room with one guest, plus 20%, 15% and 10% for the second, third and fourth guest (up to 75%). The lodging provider or host retains it.^5,6,10 Applies to: Playa del Carmen; Tulum · In force since December 10, 2025

• Providers that miss the 60-day deadline to register or renew in RETUR-Q face a fine of 50 to 965 times the daily UMA, which is MXN 5,866 to MXN 113,204 at the 2026 UMA of MXN 117.31. Sanctions for the 2026 round apply from 20 March 2026.^1,10,11
• Infractions may be sanctioned with a warning, a fine, or an additional fine for each day the infraction continues; warnings are issued in writing before other sanctions, depending on gravity.³
• A RETUR-Q registration cannot be renewed while fines imposed by the tourism secretariat are unpaid.³
• Platforms may not offer, manage or sell the services of providers without a current RETUR-Q registration, so an unregistered listing can be refused or removed.¹
• In Cancún, platforms are jointly liable with hosts for the sanitation levy, and the licence is refused or renewed only if property tax and the levy are paid.⁴

1. January 2027 Upcoming
   2027 RETUR-Q call

   State law requires the tourism secretariat to publish the yearly call in January; renewal for 2027 follows that call, with 60 calendar days to register or renew.^1,11

2. December 12, 2026 Upcoming
   RETUR-Q system closes for 2026 registrations

   The 2026 call keeps the RETUR-Q system open for registration until 12 December 2026, and 2026 certificates expire on 31 December 2026.¹¹

3. September 21, 2026 Not in force
   Cancún plans zones for platform rentals in its new urban programme

   The Benito Juárez municipality said on 21 September 2026 that its new Programa de Desarrollo Urbano (PDU) will define where platform rentals can operate; the approval date has not been set.²⁰

4. August 20, 2026
   State drafts common criteria for vacation rentals

   The tourism secretariat reported on 20 August 2026 that it is preparing, with the state tourism advisory council, common criteria on safety, tax compliance and land use that municipalities can add to their own rules. No text has been published.¹⁹

5. August 14, 2026
   Playa del Carmen extends its sanitation levy to platform rentals

   The municipal treasurer announced on 14 August 2026 that vacation rentals begin paying the sanitation levy from the second half of August, through an online system for registration and payment.^5,18

6. March 20, 2026
   Fines apply for the 2026 RETUR-Q round

   The 2026 call gave providers from 19 January to 19 March 2026 to register or renew and says sanctions apply from 20 March 2026.¹¹

7. December 16, 2025
   Lodging tax law updated; COFE replaces the state licence

   Reforms published on 16 December 2025 require hosts to hold a Constancia de Obligaciones Fiscales Estatales (COFE) for each establishment and platforms to register as withholders with SATQ.⁸

8. December 10, 2025
   Cancún, Playa del Carmen and Tulum update their finance laws

   Municipal finance laws published on 10 December 2025 name platform rentals in the municipal registry, licence tariffs and sanitation levy. Cancún raised its levy to 72.80% of the daily UMA, and Playa del Carmen added licence and land-use fees for platform lodging.^4,5,6

9. November 2025
   Platforms must show RETUR-Q folios on listings

   The regulation gave platforms 90 calendar days from its entry into force, until about 24 November 2025, to publish each host's registration folio on their listings.³

10. August 25, 2025
    New regulation of the Ley de Turismo

    The Reglamento de la Ley de Turismo was published in the state gazette on 25 August 2025 and took effect the next day. It sets one registration per property, neighbour notice, listing folios and the penalty scale.³

11. March 5, 2024
    State tourism law ties platform listings to RETUR-Q

    The Ley de Turismo reform published on 5 March 2024 made RETUR-Q registration mandatory for hosts and bars platforms from offering unregistered providers.¹

12. December 21, 2023
    Tulum exempts platform hosts from a commercial land-use licence

    A reform published on 21 December 2023 lets people whose main activity is lodging or rental through platforms use the residential land-use authorisation instead of a commercial or mixed one.⁶

Estimate what a home could earn

1. 1. Ley de Turismo del Estado de Quintana Roo (última reforma POE 16-12-2025) · Congreso del Estado de Quintana Roo
2. 2. Ley del Impuesto al Valor Agregado · Cámara de Diputados, H. Congreso de la Unión
3. 3. Reglamento de la Ley de Turismo del Estado de Quintana Roo (Periódico Oficial, edición extraordinaria, 25 de agosto de 2025) · Gobierno del Estado de Quintana Roo (copy hosted by Sedetur)
4. 4. Ley de Hacienda del Municipio de Benito Juárez del Estado de Quintana Roo (última reforma POE 10-12-2025) · Congreso del Estado de Quintana Roo
5. 5. Ley de Hacienda del Municipio de Playa del Carmen (Solidaridad) del Estado de Quintana Roo (última reforma POE 10-12-2025) · Congreso del Estado de Quintana Roo
6. 6. Ley de Hacienda del Municipio de Tulum del Estado de Quintana Roo (última reforma POE 10-12-2025) · Congreso del Estado de Quintana Roo
7. 7. Ley de Hacienda del Municipio de Cozumel del Estado de Quintana Roo (última reforma POE 17-12-2024) · Congreso del Estado de Quintana Roo
8. 8. Ley del Impuesto al Hospedaje del Estado de Quintana Roo (última reforma POE 16-12-2025) · Servicio de Administración Tributaria del Estado de Quintana Roo (SATQ)
9. 9. RETUR-Q: Registro Estatal de Turismo de Quintana Roo · Secretaría de Turismo de Quintana Roo (Sedetur)
10. 10. Unidad de Medida y Actualización (UMA), valor 2026 · Instituto Nacional de Estadística y Geografía (INEGI)
11. 11. Convocatoria RETUR-Q 2026 para la inscripción y refrendo de los prestadores de servicios turísticos · Secretaría de Turismo de Quintana Roo (Sedetur)
12. 12. Registro Estatal de Turismo fortalece la confianza del sector al alcanzar en seis meses el total de registros de todo 2025 (24 July 2026) · Coordinación General de Comunicación, Gobierno de Quintana Roo
13. 13. Registro Estatal de Contribuyentes (REC) · Servicio de Administración Tributaria del Estado de Quintana Roo (SATQ)
14. 14. Expedición de Licencia de Funcionamiento Municipal para Servicios de Hospedaje (MPDC-TM-DI-LFMH-009) · H. Ayuntamiento de Playa del Carmen
15. 15. Saneamiento Ambiental · Ayuntamiento de Cozumel
16. 16. Tax collection and remittance by Airbnb in Mexico · Airbnb Help Center
17. 17. Responsible hosting in Mexico · Airbnb Help Center
18. 18. Por primera vez, Rentas Vacacionales pagarán Derecho de Saneamiento Ambiental en Playa del Carmen (14 August 2026) · MacropolisQR
19. 19. Retur-Q: supera registro y mete al orden hospedaje por app (20 August 2026) · 24 Horas Quintana Roo
20. 20. PDU: buscan ordenar las zonas para rentas vía app en Cancún (21 September 2026) · 24 Horas Quintana Roo