Is Airbnb Legal in Mexico? 2026 Rules, Permits & Taxes

Registration required

Yes

Taxes on a stay

21%

Fine for hosting without a permit

MX$113,204

Next rule change

May 2027

The rules in brief

Who needs it

Hosts who rent a home to tourists in Mexico City, Quintana Roo or Nuevo León (in Nuevo León once the state registry system opens). In Jalisco and Yucatán, the other large markets covered here, hosts deal with state tax registration and municipal licences rather than a dedicated host registry.^3,5,11,15

Issued by

Tourism secretariat of the city or state (Secretaría de Turismo de la Ciudad de México; Secretaría de Turismo de Quintana Roo, Sedetur; Secretaría de Turismo de Nuevo León)

Valid for

One year in Mexico City (renewed within the 30 days before expiry), yearly in Quintana Roo, and one year in Nuevo León (renewed within the 30 days after expiry).

On listings

The number must appear on every listing

Platform checks

Mexico City law requires platforms to ask hosts for the registration folio and show it on each listing; Quintana Roo law bars platforms from offering providers that lack a current RETUR-Q registration.

Fees

Who qualifies

• Mexico City: each home is registered separately with proof of ownership or possession, RFC (federal tax ID), tax status certificate, property-tax and water clearance certificates, proof of address and a sworn statement that the home meets safety rules.
• Mexico City: a home in a condominium also needs proof that the owners' assembly was notified.
• Mexico City: from the fourth home a host must also hold a commercial-establishment key and operating notice that match the zoning.
• Quintana Roo: every host and platform listing needs a current RETUR-Q registration, renewed each year.
• Nuevo León: registration becomes mandatory when the state system opens; documents include proof of liability insurance and, in condominiums, proof that neighbours were notified.

How to apply

1. 1 Get an RFC (federal tax ID) and a tax status certificate from the tax authority (SAT).
2. 2 Mexico City: sign in with a Llave CDMX account on the city's estanciaeventual.cdmx.gob.mx portal and register each home with the documents listed in article 61 Quinquies of the tourism law.
3. 3 Quintana Roo: register on the RETUR-Q portal of the state tourism secretariat within 60 calendar days of starting operations or of the yearly call.
4. 4 Enter the folio (registration number) on each platform listing where the platform asks for it.
5. 5 Register with the state tax office for the lodging tax where the platform does not collect it.

Permit rules

No federal permit

Federal law issues no short-term rental permit. The Ley General de Turismo creates the national tourism registry (Registro Nacional de Turismo), which states and municipalities operate, and the federal tourism secretariat said in February 2025 that it is working on a reform to cover accommodation platforms.^1,12

Mexico City host registry

Every home offered through a platform in Mexico City must be registered in the Padrón de Anfitriones (host registry) of the city tourism secretariat. Each home receives a folio (registration number) that is valid for one year.³ Applies to: Mexico City · In force since April 2024

Registration is online and free

In Mexico City, hosts register and renew online at no charge, and hosts or platforms that are not registered may not operate until they comply.²¹ Applies to: Mexico City · In force since September 26, 2024

Renewal window

A Mexico City registration lapses after one year and must be renewed within the 30 calendar days before it expires.³ Applies to: Mexico City · In force since April 2024

Platforms must show the folio

In Mexico City a platform must ask hosts for the registration folio before they list a home and show it in each listing. Platforms are also jointly liable with hosts for the lodging tax and related penalties.³ Applies to: Mexico City · In force since April 2024

Quintana Roo RETUR-Q registration

Hosts who rent homes through platforms in Quintana Roo are tourism service providers and must hold a current registration in the Registro Estatal de Turismo (RETUR-Q), which is free and renewed each year.^5,15 Applies to: Quintana Roo · In force since March 2024

Platforms may not offer unregistered providers

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

60-day registration deadline

Providers in Quintana Roo have 60 calendar days to register or renew, counted from the yearly call published in the state gazette or from the date they start or change operations.⁵ Applies to: Quintana Roo · In force since March 2024

Nuevo León host registry

Nuevo León's 2026 tourism law makes the host registry mandatory for anyone offering a home for tourist stays, with a folio valid for one year. The registry system is not yet running: the state tourism secretariat has up to 365 days to set it up.¹¹ Applies to: Nuevo León · In force since May 21, 2026

Jalisco: platforms register and withhold lodging tax

Jalisco's tax law treats hosting through digital platforms as taxable lodging whatever the length of stay, and requires platforms to register with the state and withhold the lodging tax.⁷ Applies to: Jalisco

RFC and VAT withholding

Airbnb adds 16% VAT, and withholds VAT and income tax from hosts; a host who gives no RFC (federal tax ID) has the full amounts withheld.^2,20

Four or more homes

A Mexico City host who registers more than three homes must, from the fourth home, also register a commercial-establishment key and hold the operating notice or permit that matches the zoning. Hosts who live in the home and rent rooms are exempt from the room-count limits.³ Applies to: Mexico City · In force since April 2024

Hosts who live in the home

Mexico City exempts hosts who live in a house or flat and rent out rooms from the limits on how many rooms can be registered, as long as a proof of address matching their identification or sworn statement shows they live there.³ Applies to: Mexico City · In force since April 2024

Social and reconstruction housing excluded

Homes in Mexico City's social, popular and rental housing programmes, and homes rebuilt under the post-2017 earthquake reconstruction law, cannot be used for tourist stays.⁴ Applies to: Mexico City · In force since October 4, 2024

Condominium notice

A Mexico City home inside a condominium needs proof that the general assembly of owners was notified that the home will be used for tourist stays.³ Applies to: Mexico City · In force since April 2024

1. 1. Mexico City

   Mexico City

   Mexico City has the strictest regime among the largest markets. Each home needs a free yearly registration with a folio shown on the listing, and the city does not renew homes occupied more than 50% of nights. Platforms are jointly liable for the lodging tax and must report occupancy twice a year.^{3,4,13,17,19,21}

   • Register each home in the Padrón de Anfitriones; the folio is valid one year
   • No renewal for homes occupied more than 50% of the year's nights; re-register after one year
   • From the fourth home a commercial-establishment key and operating notice are required
   • Fines: hosts 25 to 100 UMA (MXN 2,933 to MXN 11,731); platforms 50 to 200 UMA

2. 2. Tulum

   Quintana Roo

   Tulum follows the Quintana Roo regime: hosts and platform listings need a current RETUR-Q registration and the 6% state lodging tax applies to homes rented through platforms. Land use and operating licences are set by the municipality.^5,14,15,19

   • RETUR-Q registration is mandatory, free and renewed each year
   • 60 calendar days to register or renew; fine of 50 to 965 UMA for missing it
   • Platforms may not offer providers without a current registration
   • State lodging tax 6% on platform rentals, collected by Airbnb

3. 3. Playa del Carmen

   Quintana Roo

   Playa del Carmen is under the same Quintana Roo registration and tax rules as Tulum and Cancún. The registration is free and yearly, platforms must refuse unregistered hosts, and the 6% lodging tax is collected on platform bookings.^5,14,15,19

   • RETUR-Q registration is mandatory, free and renewed each year
   • Platforms may not offer unregistered providers
   • Fine of 50 to 965 UMA for missing the 60-day deadline
   • State lodging tax 6%, collected by Airbnb

4. 4. Puerto Vallarta

   Jalisco

   Jalisco's 5% lodging tax applies to stays booked through platforms, which must register with the state and withhold it. Puerto Vallarta's 2026 income law adds a sanitation levy of 50% of the daily UMA per night on hotels and platform rentals, but the levy applies only once the city publishes its operating rules.^6,7,8,18

   • State lodging tax 5% on every stay booked through a platform, whatever its length
   • Platforms register with the state tax office and withhold the tax
   • Sanitation levy of 50% of the daily UMA per night, not yet in force
   • A Jalisco bill on tourist-impact areas with a 90-night cap awaits a full vote

5. 5. Cancún

   Quintana Roo

   Cancún falls under the Quintana Roo rules: RETUR-Q registration is mandatory and free, platforms must refuse unregistered providers, and the 6% lodging tax applies to homes rented through platforms.^5,14,15,19

   • RETUR-Q registration is mandatory, free and renewed each year
   • 60 calendar days to register; fine of 50 to 965 UMA for missing it
   • State lodging tax 6% on platform rentals, collected by Airbnb

6. 6. Guadalajara

   Jalisco

   Guadalajara is under Jalisco's 5% lodging tax, which covers platform stays of any length and is withheld by registered platforms. A reform on tourist-impact areas with a 90-night cap passed a Congress committee in May 2026 and is not yet law.^6,7,18,19

   • State lodging tax 5%, collected by Airbnb
   • Platforms register with the state and withhold the tax
   • Committee-approved reform would let municipalities cap rentals at 90 nights in tourist-impact areas; not yet law

7. 7. Mérida

   Yucatán

   Yucatán's tourism law, amended in April 2026, has a state tourism registry but no provisions for accommodation platforms, so Mérida hosts deal with tax registration and municipal licences rather than a host registry. The state lodging tax is 4.5% for 2026, down from 5%.^9,16,19,24

   • State lodging tax 4.5%, collected by Airbnb
   • State tourism registry exists but the tourism law has no platform-specific rules
   • No night cap or host registry in the state tourism law

8. 8. Monterrey

   Nuevo León

   Nuevo León's new tourism law (May 2026) makes host registration mandatory and requires liability insurance, but the registry system is not yet running. The 3% state lodging tax applies now and platforms are jointly liable for it.^10,11,19

   • Mandatory host registry; folio valid one year; system due within 365 days
   • Liability insurance and, in condominiums, neighbour notice are required to register
   • State lodging tax 3%, collected by Airbnb; platforms jointly liable

Mexico City 50% occupancy limit

Mexico City does not renew the registration of a home that was occupied more than 50% of the nights of the year. A home refused renewal can be registered again after one year.⁴ Applies to: Mexico City · In force since October 4, 2024

Neighbour notice and complaint contact

Mexico City hosts must tell their immediate neighbours about the tourist use and give a contact number for reports of misuse or emergencies, and must register a phone number and email for complaints.³ Applies to: Mexico City · In force since April 2024

Safety statement

Each Mexico City registration includes a sworn statement that the home meets civil-protection and risk-management rules. A liability insurance cover page is requested where the host has a policy.³ Applies to: Mexico City · In force since April 2024

Half-yearly occupancy reports

Mexico City hosts and platforms report each home's number of bookings and occupied nights every January and July; false or missing reports lead to removal from the registry.³ Applies to: Mexico City · In force since April 2024

Any paid stay in a home is covered

Mexico City defines the regulated 'estancia turística eventual' (occasional tourist stay) as any temporary stay in a residential property for payment, without a minimum number of nights.³ Applies to: Mexico City · In force since April 2024

Liability insurance in Nuevo León

To join the Nuevo León host registry a host must show liability insurance that covers the risks of the stay for each registered home, plus proof that neighbours were notified where the home is in a condominium.¹¹ Applies to: Nuevo León · In force since May 21, 2026

Neighbours' rights in Nuevo León

Neighbours of a home offered through platforms in Nuevo León may file well-founded complaints with the tourism or municipal authority about noise, insecurity or breaches of the rules, and may ask the authority to mediate.¹¹ Applies to: Nuevo León · In force since May 21, 2026

What the host still handles

• RFC (federal tax ID) with the SAT and registration in the digital platforms tax regime, so that Airbnb applies the lower withholding rates
• State tax registration for the lodging tax where the platform does not collect it, and for direct bookings
• The state or city host registry listed under the permit section (Mexico City, Quintana Roo, Nuevo León)^2,8,19,20

• Quintana Roo: 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.^5,17
• Mexico City hosts that break the tourism law or its regulation face a warning, a fine of 25 to 100 times the UMA (MXN 2,933 to MXN 11,731) or suspension of up to 15 calendar days.^17,21
• Mexico City platforms that break the law or regulation face a fine of 50 to 200 times the UMA (MXN 5,866 to MXN 23,462).^17,21
• Mexico City cancels the registry entry of a host or platform that is sanctioned, and an unregistered host or platform may not operate until it complies.²¹
• Mexico City platforms are jointly liable with hosts for the lodging tax and for penalties linked to stays booked through them.³

1. May 2027 Upcoming
   Nuevo León host registry system due

   The Nuevo León tourism secretariat has up to 365 days from the law's entry into force on 21 May 2026 to create the guidelines and systems for the host and platform registries, so mandatory registration is expected by about May 2027.¹¹

2. August 19, 2026
   Mexico City extends the host registration window to December 2026

   The Mexico City government extended to December 2026 the period for existing hosts to register their homes; registration stays open permanently for new hosts.²³

3. May 25, 2026 Not in force
   Jalisco committee backs tourist-impact areas with a 90-night cap

   A committee of the Jalisco Congress approved a reform that lets municipalities create tourist-impact areas where new registrations can be barred and existing rentals capped at 90 nights a year. It still needs a vote of the full Congress.¹⁸

4. May 22, 2026
   Mexico City opens digital host registration

   The Mexico City government announced on 21 May 2026 that online registration for hosts and platforms opened the next day, with a 30-day window to comply.²²

5. May 20, 2026
   Nuevo León publishes its new tourism law

   The state Congress approved the Ley de Desarrollo y Fomento Turístico Sostenible on 24 March 2026, the governor promulgated it on 27 April 2026 and it was published in the state gazette on 20 May 2026, taking effect the next day. It makes host registration mandatory and regulates accommodation platforms.¹¹

6. January 2026
   Puerto Vallarta sanitation levy on hotel and platform stays

   Puerto Vallarta's 2026 income law sets a sanitation levy of 50% of the daily UMA per night of stay; it does not apply until the city publishes the operating rules and committee.⁸

7. December 16, 2025
   Quintana Roo updates its lodging tax law

   Quintana Roo published reforms to its lodging tax law on 16 December 2025, including the rule that platforms collecting lodging payments must register with the state taxpayer registry and obtain a tax certificate as withholders.¹⁴

8. November 27, 2025
   Yucatán lowers its lodging tax for 2026

   Yucatán's 2026 tax package, sent to Congress in November 2025, lowers the lodging tax from 5% to 4.5%; the state's procedures register now shows 4.5%.^16,24

9. February 6, 2025
   Federal tourism secretariat works on a platform reform

   The federal tourism secretariat said it is working on a reform of the Ley General de Turismo to bring accommodation platforms into the law; no text has been published.^1,12

10. October 4, 2024
    Mexico City 50% occupancy limit takes effect

    The decree published on 3 October 2024 stops renewing the registration of homes occupied more than 50% of nights and bars social and reconstruction housing from tourist use; it took effect the next day.⁴

11. April 4, 2024
    Mexico City creates the host and platform registries

    The Ley de Turismo de la Ciudad de México was reformed on 4 April 2024 to regulate occasional tourist stays, creating the Padrón de Anfitriones and the Padrón de Plataformas Tecnológicas.³

12. March 5, 2024
    Quintana Roo ties platform listings to RETUR-Q

    A reform published on 5 March 2024 made RETUR-Q registration mandatory for hosts and bars platforms from offering unregistered providers.⁵

Estimate what a home could earn

1. 1. Ley General de Turismo (texto vigente, última reforma DOF 14-11-2025) · Cámara de Diputados, H. Congreso de la Unión
2. 2. Ley del Impuesto al Valor Agregado · Cámara de Diputados, H. Congreso de la Unión
3. 3. Ley de Turismo de la Ciudad de México (texto vigente, reforma de 4 de abril de 2024) · Congreso de la Ciudad de México
4. 4. Gaceta Oficial de la Ciudad de México, 3 de octubre de 2024: decreto que adiciona un cuarto párrafo al artículo 61 Sexies de la Ley de Turismo · Procuraduría Ambiental y del Ordenamiento Territorial (PAOT) / Gaceta Oficial de la Ciudad de México
5. 5. Ley de Turismo del Estado de Quintana Roo (última reforma POE 16-12-2025) · Congreso del Estado de Quintana Roo
6. 6. Ley de Ingresos del Estado de Jalisco para el ejercicio fiscal 2026 · Congreso del Estado de Jalisco
7. 7. Ley de Hacienda del Estado de Jalisco (arts. 47-52, impuesto sobre hospedaje) · Congreso del Estado de Jalisco
8. 8. Ley de Ingresos del Municipio de Puerto Vallarta, Jalisco, para el ejercicio fiscal 2026 · Congreso del Estado de Jalisco
9. 9. Ley para el Fomento y Desarrollo del Turismo en Yucatán (última reforma D.O. 30-abril-2026) · H. Congreso del Estado de Yucatán
10. 10. Ley de Hacienda del Estado de Nuevo León (impuesto sobre hospedaje, arts. 171-177) · H. Congreso de Nuevo León
11. 11. Ley de Desarrollo y Fomento Turístico Sostenible del Estado de Nuevo León (Decreto 206, texto original) · H. Congreso de Nuevo León
12. 12. Josefina Rodríguez presenta al Consejo Nacional Empresarial Turístico los avances de la estrategia general de turismo (6 February 2025) · Secretaría de Turismo (Sectur), gob.mx
13. 13. Del Impuesto por la Prestación de Servicios de Hospedaje (Código Fiscal de la Ciudad de México, arts. 162-164) · Secretaría de Administración y Finanzas de la Ciudad de México
14. 14. 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)
15. 15. RETUR-Q: Registro Estatal de Turismo de Quintana Roo · Secretaría de Turismo de Quintana Roo (Sedetur)
16. 16. Declaración y/o entero del Impuesto Sobre Hospedaje (trámite) · Registro Estatal de Trámites y Servicios, Gobierno del Estado de Yucatán
17. 17. Unidad de Medida y Actualización (UMA), valor 2026 · Instituto Nacional de Estadística y Geografía (INEGI)
18. 18. Aprueban reforma para regular impacto del alojamiento temporal y proteger vivienda en Jalisco (25 May 2026) · Congreso del Estado de Jalisco
19. 19. Tax collection and remittance by Airbnb in Mexico · Airbnb Help Center
20. 20. Responsible hosting in Mexico · Airbnb Help Center
21. 21. Reglamento de la Ley de Turismo de la Ciudad de México (Gaceta Oficial, 25 de septiembre de 2024, edición bis) · Gaceta Oficial de la Ciudad de México (copy hosted by Universidad Iberoamericana)
22. 22. Brugada anuncia registro obligatorio para anfitriones de alojamiento en CDMX para Mundial 2026 (21 May 2026) · La Jornada
23. 23. Gobierno CDMX amplía hasta diciembre plazo para registrar estancias turísticas eventuales (19 August 2026) · La Jornada
24. 24. Presupuesto 2026: aumento en 3 impuestos, y uno nuevo para el transporte (27 November 2025) · Diario de Yucatán