Tourist tax in Mexico A complete guide
Everything you need to know about tourist tax (called Impuesto Sobre Hospedaje) in Mexico: what are the rates and rules, who pays it, how does compliancy work, and how to organize this as simply as possible.
Why do states in Mexico levy tourist taxes?
States in Mexico levy visitor's taxes to finance tourism infrastructure and services, promote and market the region, protect and care for the environment, ensure waste disposal and cleaning, support cultural and sporting events and ensure a high quality of service. In this way, tourism is promoted sustainably, and the costs are not passed on to the local population alone.
Tourist tax by state in Mexico
States levy additional taxes on tourist overnight stays. Do you want to know the rules around tourist tax by state in Mexico? Trippz collects all data on tourist tax. Through the overview below you can read more about the specific tourist tax rules of jurisdictions in Mexico:
State | Tourist tax rate | VAT rate | Additional tax |
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Estado de Aguascalientes | 3% | 16% | - |
Estado de Baja California | 5% or 7% | 8% | |
Estado de Baja California Sur | 4% | 16% | |
Estado de Campeche | 2% | 8% or 16% | |
Estado de Chiapas | 2% or 5% | 8% or 16% | 0.12% or 0.30% |
Estado de Chihuahua | 4% | 8% or 16% | 0.16% |
Estado de Coahuila de Zaragoza | 3% | 8% or 16% | |
Estado de Colima | 3% or 5% | 16% |
For tourists
When is a tourist tax in Mexico payable?
In Mexico, you have to pay a visitor's tax if you stay overnight in a tourist area. The visitor's tax, also known as the tourist tax, is levied per overnight stay and per booking. It is usually collected by hotels, holiday flats, campsites and other accommodation provider. The amount of the tourist tax varies depending on the state and can be between 2 and 7% of the total stay.
Who is exempt from the tourist tax?
In Mexico there are no exemptions when it comes to tourist tax. If you are a tourist, and you stay overnight, you will have to pay the tourist tax.
The structure of the tourist tax in Mexico
In Mexico, the tourist tax is organised at state and local level, resulting in a diverse and flexible structure. The amount of the visitor's tax is determined individually per state. It varies between 2% and 7% per stay.
Tourist tax on state level in Mexico
The states in Mexico set the legal framework for levying the tourist tax or other state-specific taxes: they determine the principles and set a fixed percentage defined for several accommodation types.
Tourist tax on the local level
Next to the state-level tax, addition taxes are allowed on a local level. Here, the municipalities set the specific rates of these taxes and are the ones collecting them as well. An examples of an additional tax is the Additional University Tax (Impuesto Adicional Universitario), and the Environmental Sanitation Law (Derecho de Saneamiento Ambiental).
Collection and remittance of tourist tax in Mexico
The tourist taxes have to be collected by the host of the accommodation. The host then has the responsibility to forward the collected tourist tax to the state or local government, depending on the tax.
Transparency and accountability of the government
Municipalities and states in Mexico are responsible for making the use of tourist tax revenue transparent and ensuring that it benefits tourists.
Benefits of the tourist tax in Mexico
Although tourist taxes are often seen as a burden for tourists, it also has advantages:
- Tourist services: The revenue from the tourist tax is used to fund tourist services, including information centres, promotional materials and tourist infrastructure such as hiking trails and ski slopes.
- Events and culture: Funds are also used to organise events and cultural activities that attract tourists.
- Public transport: In many tourist regions, public transport for tourists is subsidised or offered free of charge.Legal framework: The states set the legal framework for levying the tourist tax or other state-specific taxes: they determine the principles and set a fixed percentage defined for several accommodation types.
Mexico’s tourist tax: flexibility and compliance
The dual structure of the tourist tax in Mexico makes it possible to take regional characteristics into account and promote tourism in a targeted manner. The cantonal regulations ensure a certain degree of standardisation, while the local regulations offer flexibility to meet the specific needs and circumstances of each state. However, landlords and accommodation providers must obtain information about the local tourist tax regulations from the respective state and ensure that it is collected and paid to the relevant tax office. They must also strictly adhere to the reporting, documentation and retention obligations.
Don’t want to worry about remitting the correct amount of tourist tax?
That’s possible, with the use of Trippz!
Frequently asked questions from tourists
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Am I, as a guest, responsible for properly remitting the tourist tax?
In Mexico, the responsibility for remitting the tourist tax typically falls on the accommodation provider, not the guest. Hotels, guesthouses, and other types of accommodations usually include the tourist tax in the overall bill you pay. The accommodation provider then forwards this tax to the local authorities. However, if you are staying in a private rental (e.g., Airbnb or similar), the process can vary. In some cases, the platform or the host may charge the tourist tax separately, while in others, the guest might need to pay it directly to the local authorities, although this is less common. As a guest, it's important to verify whether the tourist tax is included in your booking fee or if you need to settle it separately. Checking with your host or accommodation provider in advance can help clarify this.
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At what point do I have to pay the tourist tax?
The tourist tax in Mexico is generally paid at the same time as your accommodation bill. This could be:
At check-Out: In many hotels, guesthouses, and traditional accommodations, the tourist tax is included in the final bill you receive when checking out. You pay it along with your room charges.
At the time of booking: Some online booking platforms (like Airbnb or Booking.com) include the tourist tax in the total price when you make the reservation. In this case, you would pay the tax upfront as part of the booking process.
Directly during your stay: In rare cases, especially in smaller or private accommodations, the host may request the tourist tax separately during your stay. This could happen if they collect it in cash or if it’s handled differently from the room rate.
Always check with your accommodation provider or review your booking details to understand when and how the tourist tax will be collected.
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Do I have to pay the tourist tax in cash to the accommodation provider?
No, you generally do not have to pay the tourist tax in cash to the accommodation provider. In most cases, the tourist tax is included in your total accommodation bill and can be paid using the same payment method you use for the rest of the booking, whether that’s by credit card, debit card, or another electronic payment method.
However, in smaller establishments or private rentals, some hosts might prefer or request payment in cash, though this is less common. It’s always a good idea to confirm with your accommodation provider in advance if you’re unsure about the payment method for the tourist tax.
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I need to register upon arrival at my hotel. Is this mandatory?
Yes, registering upon arrival at your hotel in Mexico is mandatory. This is a legal requirement for all guests staying in hotels, guesthouses, and other accommodations. The registration process involves providing personal information, such as your name, passport or ID details, and possibly your home address. This information is used to fulfill local regulations, including those related to the tourist tax.
The hotel will usually ask you to fill out a registration form upon check-in. In some cases, this may be done electronically. The information you provide is also used to calculate the correct amount of tourist tax you need to pay, which is often based on the number of nights you stay.
Failure to register could lead to issues with your stay or with local authorities, so it’s important to complete this step as required.
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May the hotel where I am staying make a copy of my passport for guest registration?
In Mexico, it is common practice for hotels to ask for your passport upon check-in to verify your identity and complete the guest registration process;
Verification: Hotels are legally required to verify the identity of their guests, typically by checking a passport or other valid ID. This information is recorded for security and legal purposes.
Copying: While many hotels in Mexico may take a photocopy of your passport as part of their standard procedure, this practice is not uniformly regulated by law across the country. The purpose of making a copy is usually to facilitate guest registration, especially if the information is required by local authorities.
Data Protection: Mexico data protection laws require that personal information, including copies of passports, be handled with care and only retained for as long as necessary. If you are concerned about your privacy, you can ask the hotel how they intend to store and use your passport information and whether they can return or destroy the copy after your stay.
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I have cancelled my stay. Do I still have to pay tourist tax?
No, if you have canceled your stay and do not use the accommodation, you generally do not have to pay the tourist tax in Mexico. The tourist tax is typically only charged for nights that you actually spend at the accommodation.
If you cancel your reservation according to the accommodation’s cancellation policy and do not stay at the property, the tourist tax should not apply. However, if there are cancellation fees or other charges, these would be separate from the tourist tax.
If you are unsure or if you were charged a tourist tax despite canceling, it's best to contact the accommodation provider directly to clarify the situation.
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Upon arrival at the hotel, I am asked to pay tourist tax. But surely I have already done this through the booking platform?
If you have already paid the tourist tax through the booking platform, you should not be asked to pay it again upon arrival at the hotel. However, misunderstandings can occur, so it’s important to clarify this with the hotel staff. Here’s what you can do:
- Check your booking confirmation: Review your booking confirmation or receipt from the platform to see if the tourist tax is listed as part of the total amount you paid. It may be itemized separately or included in the overall price.
- Show proof of payment: If the tourist tax was included in your booking, show the confirmation or receipt to the hotel staff to avoid paying it twice. This should resolve the issue.
- Discuss with the hotel: If the hotel still insists on charging the tourist tax, ask them to verify whether it was already collected by the booking platform. Sometimes, the hotel might not have received notification of the tax payment from the platform.
In most cases, the issue can be resolved quickly by showing the proof of payment. If needed, you can also contact the booking platform's customer service for assistance
For hosts
Renting out in Mexico: A lot involved
Do you rent to tourists in Mexico? If so, it is important to understand what is coming your way. You will probably have to classify your accommodation, keep a guest registration, and collect and remit tourist tax.
This can seem complex and overwhelming. Fortunately, we are here to help you get started!
Guest registration in Mexico
If you rent accommodation to tourists in Mexico and charge tourist tax, certain guest data must be recorded. This information is necessary for the correct calculation and payment of tourist tax to the responsible state. Data on several levels has to be collected and stored.
Personal Identification Information
- Full Name
- Type of government ID
- Nationality
- Date of stay
Legal Considerations as a host
In Mexico, landlords and property managers are legally obligated to comply with Anti-Money Laundering (AML) regulations, which include verifying the identity of renters, especially in high-value properties. They also need to ensure compliance with the National Immigration Institute (INM) regulations for foreign tourists.
Keeping guest registration data in Mexico
There are several aspects to take into account with respect to the storing of data in Mexico:
- Anti-Money Laundering (AML) Laws: If the accommodation provider is required to comply with AML regulations (typically for high-value properties), they may be required to store records for 5 years after the transaction is completed, in line with Mexican financial laws.
- Tax Compliance (SAT Regulations): For tax purposes, particularly for audits or disputes with the Mexican Tax Authority (SAT), financial records, including invoices, may need to be kept for 5 years. This could include payment information and rental contracts.
- Immigration Records: In case of foreign tourists, accommodation providers may need to keep identification records (passport, visa details) for a reasonable time in case authorities request proof of legal residence during the tourist’s stay. While not explicitly specified, a 6-month period after the end of the stay could be reasonable.
Don't want to keep your own Excel files, but get everything automatically in one overview?
Handling of tourist tax
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Remittance of Tourist Tax
Although the exact rules of tourist tax vary by state or municipio in Mexico, everywhere it is the accommodation provider who remits the tourist tax to the state. In most states this is done every (half) year, but states may decide in which period the tourist tax should be remitted.
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Tourist tax when renting through an online booking platform
Do you rent out your accommodation through a booking platform, such as Airbnb, Booking.com or Expedia? Then chances are that they will collect the tourist tax on your behalf and remit it to the state. Please check it with them, to be sure!
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Collecting tourist tax
Tourist tax has many different rates. These depend on the municipio and state and in which your accommodation is located and what kind of accommodation you provide. These factors are not very complicated, as they remain the same continuously. However, the rate also depends, for example, on the age of the guests, how long they stay, and in some cases in which period the guests stay with you.
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Keeping your administration for tourist tax
As with guest registration, your records for tourist tax can be audited. So, you will need to keep good records of who stayed in your accommodation, on what date, for how many nights, and how much tourist tax was paid for this. It is recommended to keep these records for several years.
Don’t want to spend hours checking your administration?
Frequently asked questions from hosts
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Can you receive fines if you don't pay tourist tax?
Yes, as a host, you can receive fines or face other penalties if you fail to remit the tourist tax. States in Mexico are strict about collecting and remitting this tax, and non-compliance can lead to fines, legal action, or even operational restrictions.
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Am I required to request a rating for my accommodation?
No, you are not required to request a rating for your accommodation. While reviews and ratings can help improve your business's visibility and reputation, requesting them is entirely optional.
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To whom should I pay the tourist tax?
You must remit the collected tourist tax to your state according to the regulation. The process usually involves reporting the number of guests and nights stayed and paying the corresponding amount to the statal authorities according to their procedures.
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Should I enclose the guest registration as proof when remitting tourist tax?
It depends on your state. With most states, you do not have to share detailed information, like the names of your guest. However, some states require you to submit guest registration information as part of the tourist tax remittance process, as this information helps to verify the accuracy of the tax remitted.
The exact documentation required can vary, so check with your state.
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Does my municipality have a special form for tourist tax remittance?
Most states in Mexico have specific forms or online systems for tourist tax remittance. These forms may include details about the number of guests, duration of stays, and the total tax collected. Contact your local state or visit their website to obtain the correct forms or access their online portal.
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Do I declare per accommodation, or all together?
This depends on your state’s requirements. If you manage multiple properties, some states might require separate declarations for each property, while others allow or require you to consolidate the information and declare it together. Always check with your local authorities to ensure compliance.
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Do I also have to pay tourist tax on cancelled bookings?
No, you do not have to pay tourist tax on canceled bookings if the guest did not stay at your property. The tax is only payable for nights that the guest actually stays. If the tax was collected in advance and the booking is canceled, you should adjust your records and, if necessary, refund the tax to the guest
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How do I make this all as simple as possible?
To simplify the process, consider using specialized software or services that automate the collection, calculation, and remittance of tourist tax. Trippz is designed by and for hosts,so we can help streamline the administrative burden by integrating with booking platforms, automating guest registration, and handling tax payments on your behalf. Additionally, keeping detailed and organized records can help ensure accuracy and compliance with local regulations.
Easily comply with laws and regulations
Organize your administration simply
Classifying your accommodation, keeping a guest registry, collecting and remitting the correct amount of tourist tax; besides taking good care of your guests' travel, there is a lot of administrative work involved in renting out your accommodation. Work that you may not have even thought of initially when you started, and that you probably want to spend as little time on as possible. Therefore, you want to organize your administration as simply as possible. And fortunately you can, with Trippz!
All in one overview
Trippz is here to make your life as easy as possible, while complying with all regulations. Through our (web)app you automate your guest registration, and you can even prepare your administration for the tourist tax. You don't have to worry about collecting the tourist tax either. Because we keep track of all local regulations, we know exactly what rate your guests have to pay. On arrival day, your guests will automatically receive a message from us to pay their tourist tax. At the end of their stay, the money will be automatically deposited into your account. All you have to do is periodically transfer the total amount to the municipality. Simple!
Automatically sync all Airbnb bookings
You can now synchronise all your Airbnb bookings with Trippz on your account. This means you have to do even less yourself. Ideal for hosts who rent out a lot via Airbnb. Do you rent through another platform? We expect to complete more integrations in the near future. Get in touch to find out if your platform will soon be added to Trippz
Frequently asked questions about the use of Trippz
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Is it difficult to start using Trippz?
Not at all! Trippz is designed to be user-friendly. It is developed as a web application, so you do not need to download an app. You can start right away!
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What does the use of Trippz cost?
At the moment, it is free of charge!
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Can I import all my bookings from Airbnb?
Yes, you can! We have worked on an integration with airbnb, through which you can automatically import all your bookings. Thereby, the messages about guest registration will also be send automatically through our platform.
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Can I import all my bookings from my own booking system?
After the integration with Airbnb, we are now working on all other sorts of integrations. Integrating your own platform is not yet available, but will be in the future!
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What if a guest doesn’t want to register digitally?
This is an unfortunate situation, that does happen from time to time. If a guest does not want to enter digitally, you can manually enter their details into Trippz afterwards.
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What if my municipality changes the tourist tax rates?
At Trippz, we actively follow all tax rates in areas that we cover. When a new tax rate is implemented, we will update the rates accordingly. Still missing something? Please reach out to us!
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What happens if my municipality collaborates with another one?
No problem. As said, we actively follow all municipalities and their rules. We will automatically update this for you. If you want to be sure, you can always message us in advance, so we are even more on top of things!
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How does it work if another organization manages the tax in my municipality?
With Trippz, you can export all the information you need. You can easily copy the needed information towards the file the tax organization requires from you.
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