When you rent your Mexican home through a platform such as Airbnb, the platform withholds IVA, Mexico's value-added tax, from what it pays you, and the state where the home is charges a lodging tax (LIVA art. 18-J fr. II inciso a); Ley de Ingresos del Estado de Jalisco 2026, art. 12; Ley de Hacienda art. 51). Which income tax rules apply depends on whether you're a Mexican tax resident (LISR arts. 113-A, 158; open point: how other non-residents are taxed is a question for a contador).
Are you a Mexican tax resident?
Who counts as a Mexican tax resident is set by the federal tax code, and a contador should confirm which side you're on before you rely on anything below (CFF art. 9).
This guide splits owners into groups: Mexican tax residents, together with non-residents who have a permanent establishment in Mexico, and every other non-resident. The platform income tax rules cover the former group (LISR arts. 113-A, 158; open point: how other non-residents are taxed is a question for a contador).
IVA the platform withholds
How much IVA the platform withholds depends on whether you've given it your RFC, Mexico's taxpayer ID (LIVA art. 18-J fr. II inciso a); LIVA art. 18-J fr. II inciso a), 2nd sentence).
In 2026, the platform withholds 50% of the IVA charged when you've given it your RFC, and 100% of the IVA charged when you haven't (LIVA art. 18-J fr. II inciso a); LIVA art. 18-J fr. II inciso a), 2nd sentence).
Where your payouts land matters too. The federal revenue law, the Ley de Ingresos de la Federación, which Congress passes for each year, sets a higher IVA withholding when the platform pays you into a bank account outside Mexico, whatever your residency. Being a non-resident doesn't trigger it on its own: the bank account does (LIF 2026 art. 25 fr. IX inciso c); RMF 2026 rule 12.2.10; open point: the contador confirms exactly whom it reaches).
In 2026, that withholding is 100% of the IVA charged, under that year's law (LIF 2026 art. 25 fr. IX inciso c); RMF 2026 rule 12.2.10).
Income tax for Mexican tax residents
This section is for Mexican tax residents and non-residents with a permanent establishment in Mexico. The platform withholds income tax (ISR) from what it pays you, at a lower rate when you've given it your RFC (LISR art. 113-C fr. IV ¶2).
In 2026, it withholds 4% (open point: whether it's charged on the guest's full payment or on your payout after the platform's fee is the contador's call) of what you receive through it, before IVA, when you've given it your RFC, and 20% when you haven't (LISR art. 113-A ¶3 fr. II; RMF 2026 rule 12.2.5; open point: the base is the contador's call; LISR art. 113-C fr. IV ¶2).
- Making the withholding final. That withholding is a provisional payment, unless you choose to treat it as your final tax on that income. You can choose it only if your platform income in the previous year stayed under a limit, and then you can't deduct expenses (LISR art. 113-B frs. I–II; LIVA arts. 18-L, 18-M; RMF 2026 rule 12.3.3; open point: the contador confirms how the limit is measured). In 2026, the limit is 300,000 pesos a year (open point: whether it's measured before or after IVA is the contador's call) of platform income (LISR art. 113-B frs. I–II; LIVA arts. 18-L, 18-M; RMF 2026 rule 12.3.3; open point: the contador confirms how the limit is measured).
- Only platform income counts toward that limit. Wages and interest you earn alongside it aren't added, and a short opening year is scaled up to a full year before it's compared (LISR art. 113-B; LISR art. 113-B frs. I–II; LIVA arts. 18-L, 18-M; RMF 2026 rule 12.3.3; open point: the contador confirms how the limit is measured).
- Choosing it. You choose the final treatment by filing a notice with SAT soon after your platform income starts, and you then can't switch back for years, though the option ends if you stop qualifying (LISR art. 113-B inciso d); RMF 2026 rule 12.3.3, ficha 4/PLT; LISR art. 113-B, final paragraphs). In 2026, the notice is due within 30 days, and you can't switch back for 5 years (LISR art. 113-B inciso d); RMF 2026 rule 12.3.3, ficha 4/PLT; LISR art. 113-B, final paragraphs).
- Otherwise, monthly returns. If you don't choose it, or don't qualify, you file ISR and IVA every month, deducting your expenses and crediting what the platform withheld (RMF 2026 rules 12.3.13, 12.3.14; LIVA art. 5o.-D). In 2026, each return is due by the 17th of the following month (RMF 2026 rules 12.3.13, 12.3.14; LIVA art. 5o.-D).
- The annual return. Income you didn't treat as final goes on your annual return (LISR art. 150 ¶1; open point: whether final platform income must still be listed in some cases is the contador's call). Under the rules for 2026, it's due by April 30 (open point: whether final platform income must still be listed in some cases is the contador's call) of the following year (LISR art. 150 ¶1; open point: the contador confirms it).
- Monthly withholding receipts. Each month the platform issues a withholding receipt, the CFDI de retenciones. Download it and keep it (LISR art. 113-C fr. II; LIVA art. 18-J fr. II inciso c); RMF 2026 rule 12.2.2; open point: whether its deadline counts business days is the contador's call).
- Direct bookings. If you also take bookings directly, outside a platform, there's an optional monthly payment of ISR and IVA on them, with an income limit of its own (LISR art. 113-A last ¶; LIVA art. 18-M ¶2; RMF 2026 rules 12.3.7, 12.3.8, 12.3.15). In 2026, that payment is 4% ISR and 8% IVA on the amount you charge before IVA, by the 17th of the following month (LISR art. 113-A last ¶; LIVA art. 18-M ¶2; RMF 2026 rules 12.3.7, 12.3.8, 12.3.15).
Income tax for other non-residents
If you're a non-resident without a permanent establishment in Mexico, the platform rules above don't clearly cover you. How your rental income is taxed, and what platforms actually withhold from you, is an open question to take to a contador before you rely on any rate (LISR arts. 113-A, 158; open point: the contador decides it).
The state lodging tax
Each state sets its own lodging tax on short stays, and the rules differ. This guide covers Jalisco and Nayarit, where the Puerto Vallarta area sits (Ley de Ingresos del Estado de Jalisco 2026, art. 12; Ley de Hacienda art. 51; Ley de Hacienda del Estado de Nayarit art. 62 (P.O. 08-12-2021); Ley de Ingresos del Estado de Nayarit 2026, art. 4).
Jalisco
- Platforms must collect it. Jalisco's law requires platforms to register and withhold the tax on bookings made through them (Ley de Hacienda art. 49 bis (P.O. 11-11-2017); open point: whether an owner whose bookings all come through a platform must still register and file is the contador's call). On direct bookings, you charge it and pay it in yourself (Ley de Hacienda arts. 47, 50; open point: whether a privately owned home booked directly is covered is the contador's call).
- Returns and registration. We suggest you register with the state's taxpayer registry and file a return for each period, even in periods with no income, unless you've filed a suspension notice (Ley de Hacienda art. 49 fr. I; Código Fiscal del Estado arts. 50–52; Ley de Hacienda art. 52; open point: whether an owner whose bookings all come through a platform must still register and file is the contador's call).
- Puerto Vallarta's new fee. Puerto Vallarta's new environmental fee on guests isn't in force yet (Puerto Vallarta's revenue law, Transitorio Décimo Primero).
In 2026, Jalisco's rate is 5% (Ley de Ingresos del Estado de Jalisco 2026, art. 12; Ley de Hacienda art. 51). Returns are due every two months (open point: the contador confirms the deadline), each by the 15th (open point: the contador confirms the deadline) after its period (Ley de Hacienda art. 52; open point: the contador confirms the deadline).
Nayarit
- The tax base. Nayarit charges it on the total the guest pays, IVA excluded (Ley de Hacienda arts. 55, 60).
- Platform bookings. When the tax is paid through a platform, the platform pays it in, and that releases you from the related obligations (Ley de Hacienda arts. 58 ¶3, 63 bis; open point: whether that also frees you from registering and filing is the contador's call).
- Returns and registration. Unless the platform's payment releases you, you file a return for each period, plus an annual return early in the year, and register with the state (Ley de Hacienda art. 63 frs. I–II (P.O. 02-12-2022); Ley de Hacienda art. 66; Ley de Hacienda arts. 58 ¶3, 63 bis; open point: whether the platform's payment also frees you from registering and filing is the contador's call).
In 2026, Nayarit's rate is 5%, and returns are due every month, each by the 10th of the following month (Ley de Hacienda del Estado de Nayarit art. 62 (P.O. 08-12-2021); Ley de Ingresos del Estado de Nayarit 2026, art. 4; Ley de Hacienda art. 63 frs. I–II (P.O. 02-12-2022)).
Frequently asked questions
Does Airbnb withhold taxes from foreign owners?
Platforms withhold IVA from what they pay you, more when you haven't given them an RFC or your payouts go to a bank account abroad (LIVA art. 18-J fr. II inciso a), 2nd sentence; LIF 2026 art. 25 fr. IX inciso c); RMF 2026 rule 12.2.10; open point: the contador confirms exactly whom it reaches). Income tax depends on your tax residency, which a contador should confirm (CFF art. 9).
Is the platform's withholding my final tax?
For Mexican tax residents and non-residents with a permanent establishment it can be, if you qualify and choose it, and then you can't deduct expenses (LISR art. 113-B frs. I–II; LIVA arts. 18-L, 18-M; RMF 2026 rule 12.3.3; open point: the contador confirms how the limit is measured). For other non-residents, ask a contador (LISR arts. 113-A, 158; open point: the contador decides it).
Do I need an RFC?
Without an RFC, the platform withholds more IVA (LIVA art. 18-J fr. II inciso a), 2nd sentence), and for Mexican tax residents and non-residents with a permanent establishment, making the IVA withholding final also requires registering in the RFC (LIVA art. 18-M).
Who pays the lodging tax on Airbnb bookings?
It depends on the state. Jalisco's law requires platforms to register and withhold it (Ley de Hacienda art. 49 bis (P.O. 11-11-2017); open point: whether an owner whose bookings all come through a platform must still register and file is the contador's call). In Nayarit, a platform through which the tax is paid pays it in (Ley de Hacienda arts. 58 ¶3, 63 bis; open point: whether that also frees you from registering and filing is the contador's call).