Playa del Carmen Short-Term Rentals

Short-term rental income in Playa del Carmen faces a state lodging tax and, in many cases, federal value-added tax (IVA). The state tax is 5% of the invoiced amount for general lodging services. When a host or digital platform charges for the stay under the state law's specific condition, the rate increases to 6%.

If the booking is processed through a digital platform, a 16% IVA applies to the lodging service. Digital platforms are required to withhold income tax and IVA from payments they process. The state lodging tax may also be collected and remitted by the platform.

Owners who rent directly must collect and pay the state tax themselves. Always confirm current rates and obligations with a tax adviser. The exact classification of a rental as short-term depends on the way the service is contracted, not on a fixed number of nights.

Owners must complete two main registrations: one with the state and one with the municipality. The state registration is in the Registro Estatal de Turismo (RETUR-Q). Each short-term rental property must be registered annually, and the registration is free of charge. Tourism providers and digital platforms must also hold a RETUR-Q registration certificate to operate.

In the municipality of Solidaridad, where Playa del Carmen is located, a municipal operating license for lodging services is required. The license is issued per establishment and per business activity. Owners should apply for the license before renting the property.

Renewal of the state registration is required every year. Check the taxes and closing costs page for related obligations.

Yes, a condominium can prohibit or restrict short-term rentals. Under Quintana Roo condominium law, the owners' assembly has the power to amend the condominium declaration and to approve or reform condominium regulations. Those rules can limit or ban short-term rentals entirely.

Before buying a property in Playa del Carmen for short-term rental use, a buyer should review the condominium's current declaration and regulations. Some developments allow rentals only for minimum periods, require owner notification, or set other conditions. If the rules change after purchase, the owner must comply with the new rules.

Consult a Mexican notary or real estate lawyer to verify the condominium documents and any rental restrictions.

1. Review condominium rules: Confirm that short-term rentals are allowed in the specific building or development.
2. Register with the state tourism registry (RETUR-Q): Complete the annual registration for each property. The registration is free.
3. Obtain a municipal operating license: Apply for the lodging services license from the municipality of Solidaridad.
4. Register with tax authorities: If not already done, obtain a Mexican tax ID (RFC) to report rental income and handle tax payments.
5. Understand platform withholding: If using digital platforms, provide tax information and confirm how they withhold and remit federal and state taxes.
6. Collect and remit taxes: For direct bookings, calculate and collect the state lodging tax and, if applicable, IVA, then remit to the appropriate government agency.

See the short-term rental investing guide for a broader overview.

The following example illustrates the tax charges on a one-night stay priced at 1,000 MXN (illustrative).

If the booking is direct and not through a platform, only the state lodging tax applies. If booked through a platform, the platform may withhold and remit all taxes. See vacation rental platform fees for details.