Einzug und Abführung von Steuern durch Airbnb in Mexiko

We know taxes aren’t everyone’s favorite, so we’ve broken it down to make it easier for you.

Value Added Tax (VAT) collection and remittance by Airbnb in Mexico

Guests who book Airbnb listings located in Mexico may be subject to 16% of Value Added Tax (VAT), a tax that is paid to the Federal Government.

For example, if you book an accommodation at a total price of $1,000 (accommodation plus cleaning fee) you may expect to pay a VAT of $160 (VAT = 16%), along with any additional occupancy taxes.

Occupancy taxes collection and remittance by Airbnb in Mexico

Occupancy taxes are paid to the state governments and rates vary between states. At Airbnb, we collect and remit the occupancy tax in some states.

For example, if the listing is located in the state of Baja California and you book an accommodation at a price of $1,000, you will be expected to pay an Occupancy tax of $50 (Occupancy tax = 5%) , along with any additional cleaning fees and VAT.

Please see below for more information regarding the rates for each state where Airbnb collects and remits.

Baja California (Norte)

Guests who book Airbnb listings that are located in Baja California (Norte), Mexico will pay the following tax as part of their reservation:

• Lodging Tax: 5% of the listing price including any cleaning fees for reservations in Baja California (Norte), Mexico. For detailed information, please visit the Gobierno del estado de Baja California website.

Baja California Sur

Guests who book Airbnb listings that are located in Baja California Sur, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 4% of the listing price including any cleaning fees for all reservations in Baja California Sur, Mexico. For detailed information, please visit the Gobierno del estado de Baja California Sur website.

Campeche

Guests who book Airbnb listings that are located in Campeche, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 2% of the listing price for reservations in Campeche, Mexico. For detailed information, please visit the Gobierno del estato de Campeche website.

Colima

Guests who book Airbnb listings that are located in Colima, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for reservations in Colima, Mexico. For detailed information, please visit the Gobierno del estado de Colima website.

Estado de Chiapas

Guests who book Airbnb listings that are located in Estado de Chiapas, Mexico will pay the following taxes as part of their reservation:

Lodging Tax: 2% of the listing price including any cleaning fees for reservations in Estado de Chiapas, Mexico. For detailed information, please visit the Gobierno del estado de Chiapas website.

Estado de Mexico

Starting April 1, 2019, guests who book Airbnb listings that are located in Estado de Mexico, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 4% of the listing price including any cleaning fees for reservations 15 nights and shorter in Estado de Mexico, Mexico. A 50% rate reduction is imposed for reservations more than 15 nights. For detailed information, please visit the Gobierno del Estado de Mexico website.

Guerrero

Guests who book Airbnb listings that are located in Guerrero, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 4-5% of the listing price including any cleaning fees for reservations in Guerrero, Mexico. The tax rate is dependent on the type of listing. For detailed information, please visit the Secretaría de Finanzas y Administración de Guerrero website.
  
  

Jalisco

Guests who book Airbnb listings that are located in Jalisco, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 4% of the listing including any cleaning fees price for all reservations in Jalisco, Mexico. For detailed information, please visit the Secretaría de Finanzas de Jalisco website.

Mexico City

Guests who book Airbnb listings that are located in Mexico City, Mexico will pay the following taxes as part of their reservation:

• Lodging Services Tax: 3-5% of the listing price including any cleaning fees for reservations in Mexico City, Mexico. The tax rate is dependent on the type of listing. For detailed information, please visit the Secretaría de Finanzas de la Ciudad de México website.

Michoacán

Guests who book Airbnb listings that are located in Michoacán, Mexico will pay the following tax as part of their reservation:

Lodging Tax: 3% of the listing price including any cleaning fees for reservations in Michoacán, Mexico. For detailed information, please visit the Gobierno del estado de Michoacán website.

Nayarit

Guests who book Airbnb listings that are located in Nayarit, Mexico will pay the following taxes as part of their reservation:

• Impuesto Sobre Hospedaje: 5% of the listing price including any cleaning fees for reservations in Nayarit, Mexico. For detailed information, please visit the Secretaría de Finanzas y Nayarit website.

Nuevo León

Guests who book Airbnb listings that are located in Nuevo León, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for all reservations in Nuevo León, Mexico. For detailed information, please visit the State of Nuevo León's official website.

Oaxaca

Guests who book Airbnb listings that are located in Oaxaca, Mexico will pay the following tax as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for reservations in Oaxaca, Mexico. For detailed information, please visit the Secretaría de Finanzas de Oaxaca website.

Puebla

Guests who book Airbnb listings that are located in Puebla, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for reservations in Puebla, Mexico. For detailed information, please visit the Gobierno del estado de Puebla website.

Querétaro

Guests who book Airbnb listings that are located in Querétaro, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 5% of the listing price including any cleaning fees for all reservations in Querétaro, Mexico. For detailed information, please visit the Gobierno del estado de Querétaro website.

Quintana Roo

Guests who book Airbnb listings that are located in Quintana Roo, Mexico will pay the following taxes as part of their reservation:

• Lodging Tax: 6% of the listing price including any cleaning fees for reservations in Quintana Roo, Mexico. For detailed information, please visit the Secretaría de Finanzas y Planeación de Quintana Roo website.

Sinaloa

Guests who book Airbnb listings that are located in Sinaloa, Mexico will pay the following tax as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for reservations in Sinaloa, Mexico. For detailed information, please visit the Gobierno del estato de Sinaloa website.

Sonora

Guests who book Airbnb listings that are located in Sonora, Mexico will pay the following tax as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees for all reservations in Sonora, Mexico. For detailed information, please visit the Gobierno del estato de Sonora website.

Yucatan

Guests who book Airbnb listings that are located in Yucatan, Mexico will pay the following tax as part of their reservation:

• Lodging Tax: 5% of the listing price including any cleaning fees for reservations in Yucatan, Mexico. For detailed information, please visit the Gobierno del estato de Yucatán website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.