Impuesto Cedular (State Rental-Income Tax)eem-PWES-toh seh-doo-LAR
Impuesto cedular is a state-level tax that some Mexican states impose on specific income categories earned by individuals, including rental income, professional fees, and property sales. Authorized by Federal Value Added Tax Law Article 43, this tax ranges from 2 to 5 percent depending on the state and income type.
By Daniel Ortega · Last reviewed 12 November 2026
How it works
In Quintana Roo, individuals who rent out properties pay impuesto cedular at 3 percent of rental income, calculated on the same base as federal ISR (income minus authorized deductions such as maintenance, property tax, and utilities). Those who sell property in Quintana Roo pay 5 percent on the capital gain under Quintana Roo State Tax Law Article 19. Professional-service providers pay 3 percent under Article 17. The tax is paid monthly or per transaction to SATQ (Quintana Roo tax authority), and the amount paid is deductible from federal ISR, so the taxpayer does not pay double. A foreign owner who earns USD 2,000 monthly rent on a Playa del Carmen condo, with USD 500 in authorized expenses, pays 3 percent of USD 1,500 (about USD 45 monthly state cedular tax), then deducts that USD 45 when calculating annual federal ISR, reducing the effective combined burden.