Impuesto al Hospedaje (Lodging / Accommodation Tax)eem-PWEH-stoh ahl ohs-peh-DAH-heh
Impuesto al Hospedaje is a state tax on temporary lodging services charged as a percentage of the nightly accommodation rate. In Quintana Roo, Article 8 of the Ley del Impuesto al Hospedaje del Estado de Quintana Roo sets the general rate at 5 percent of the room or rental value before IVA.
By Daniel Ortega · Last reviewed 12 November 2026
How it works
The tax applies to hotels, motels, hostels, cabins, guesthouses and any establishment offering temporary lodging, including digital platforms such as Airbnb. In Quintana Roo, the rate is 5 percent for traditional lodging and 6 percent when the accommodation is rented through digital platforms. Hotels and lodging-service providers are legally responsible for paying the lodging tax; when an intermediary or platform collects the lodging payment and the tax, that intermediary must remit the tax to the tax authority. Providers must file and pay by the 17th day of the month following the stay. The lodging tax is separate from and in addition to the 16 percent federal IVA; both appear as separate line items on invoices (CFDIs). For a USD or Canadian owner offering vacation rentals in Cancún, Playa del Carmen, Tulum or Cozumel, platforms typically withhold and remit the 6 percent directly, while owners renting independently must register with the state tax authority, collect the tax from guests and file monthly declarations.