Summary of 2026 vacation rental taxes in Quintana Roo
If you rent your property on Airbnb, VRBO, or Booking.com in Quintana Roo (Riviera Maya, Cancún, Tulum, Playa del Carmen), 2026 brought a key change: the state lodging tax (ISH) increased to 6%, up from about 4.84% (a 24% hike). This directly reduces your net income, on top of federal VAT, federal income tax (ISR), and the Environmental Sanitation Fee (DNR).
Below is a concise breakdown of each tax, how it’s applied, and the practical impact on your net income.
1. ISH — Lodging Tax (state)
- Rate 2026: 6% of the nightly lodging rate.
- Applies to the lodging service itself.
- On platforms (Airbnb, Booking, VRBO): they withhold and pay ISH directly to the State of Quintana Roo.
- Off-platform rentals: you must collect, report, and pay ISH monthly.
- Payment deadline: by the 10th day of the following month.
2. VAT (IVA) — Federal Value Added Tax
- Rate: 16% on the net lodging amount.
- With RFC registered on the platform: the platform withholds 50% of the VAT; you declare and pay the remaining 50% in your monthly SAT return.
- Without RFC: the platform withholds 100% of the VAT; you cannot credit it back.
- Declared and paid monthly to the SAT.
3. ISR — Federal Income Tax
- With active RFC (RESICO or leasing regime): platforms apply a 4% final ISR withholding on your gross lodging income.
- Without RFC: platforms can withhold up to 20% ISR as a final tax.
- The difference between 4% and 20% can easily reach thousands of USD per year.
4. DNR — Environmental Sanitation Fee (state/municipal)
- 2026 rate: MXN $34 per guest per night.
- Fixed amount, not a percentage of the nightly rate.
- Platforms collect it from the guest and remit it to the state.
- Applies everywhere in Quintana Roo with no exceptions.
Example: What you actually keep from MXN $54,000/month
Assume your Airbnb gross income is USD $3,000/month, approx. MXN $54,000 at an 18:1 exchange rate.
Scenario A — With active RFC
| Item | Amount (MXN) |
|---|---|
| Gross income | $54,000 |
| ISH 6% (withheld by platform) | -$3,240 |
| VAT 16% (50% withheld by platform, 50% by you) | -$8,640 |
| ISR 4% final withholding | -$2,160 |
| DNR (approx., depends on guests) | ~-$1,700 |
| Approximate net | $38,260 (~USD $2,125) |
Scenario B — Without RFC
| Item | Amount (MXN) |
|---|---|
| Gross income | $54,000 |
| ISH 6% | -$3,240 |
| VAT 16% (100% withheld) | -$8,640 |
| ISR up to 20% final withholding | -$10,800 |
| DNR | ~-$1,700 |
| Approximate net | $29,620 (~USD $1,645) |
Difference: about USD $480/month, or USD $5,760/year. Getting an RFC and registering properly with the SAT is often the most profitable move for any vacation rental owner in Quintana Roo.
Deductible expenses under the leasing regime
If instead of the simple final 4% withholding you choose the leasing regime with full bookkeeping, you can deduct real operating expenses to reduce your taxable base for ISR:
- Predial (annual property tax)
- Condo HOA fees
- Utilities: water, electricity, internet, gas