The Impuesto al Hospedaje (hospedaje / lodging tax) is one of two tax obligations a vacation-rental owner in Quintana Roo faces. Understanding it correctly avoids penalties that can wipe out a year's profits.
The basics:
- Rate: 6% (Quintana Roo, as of 2024–25; the rate occasionally adjusts via state legislation)
- Base: the nightly rate × number of nights (cleaning fees can be in or out depending on contract — check with an accountant)
- Threshold: stays under 30 nights are taxable; stays of 30+ consecutive nights are not (legally classified as housing, not hospitality)
- Filing: monthly declarations, due by the 20th of the following month
- Where to file: Quintana Roo state tax portal (sefiplan.qroo.gob.mx)
Who's responsible:
- The property owner is the legal taxpayer
- A property manager can collect + remit on the owner's behalf with proper authorization
- Airbnb automatically collects + remits for QR properties (you do not need to file separately for Airbnb-booked nights)
- VRBO: depends on the listing; check the platform tax settings
- Direct bookings (PlayaStays direct or your own site): you/your manager collects and remits
The Airbnb autopay reality:
Since 2018, Quintana Roo has an agreement with Airbnb where Airbnb collects the 6% hospedaje tax from the guest and remits it directly to the state. As a host, you don't see this money — it never enters your account. Your dashboard shows the gross before tax. This is the simplest scenario.
The direct-booking reality:
If you take bookings directly (through your own website, by referral, through a property manager's portal), you're responsible for collecting the 6% and filing monthly. The structure:
- Quote the guest the room rate + 6% hospedaje
- Collect the gross amount
- Track the hospedaje portion separately
- File monthly via the state portal
- Remit the tax by the 20th of the following month
Most property managers handle this end-to-end for direct bookings — it's part of the service.
RFC + accountant:
To file hospedaje tax, you need: - An RFC (Mexican tax ID for the owning entity — either the individual or the fideicomiso) - An accountant familiar with Mexican rental tax (~$50–150 USD/month for monthly filings) - A bank account that can do CFDI invoicing (for the larger setups)
Foreign individual owners can get an RFC tied to their individual ID. Fideicomiso-held properties typically file through the trust structure.
Federal SAT vs. state hospedaje:
Hospedaje tax is state-level (paid to Quintana Roo). ISR (income tax) is federal (paid to SAT). They're separate filings:
- Hospedaje (state): 6% on revenue, monthly
- ISR (federal): typically 25% on net rental income for non-residents, can use 35% with deductions for residents
Many owners work with an accountant who handles both filings simultaneously to make life easier.
RETUR-Q registration:
Quintana Roo requires short-term rentals to register on the RETUR-Q (Registro Estatal de Turismo de Quintana Roo). This is separate from the tax filing. Registration is annual and inexpensive (~500 pesos/year), but operating without it is a violation that can result in shutdowns.
Enforcement reality:
- Quintana Roo state has gotten more aggressive on enforcement since 2022
- Airbnb's automatic remittance is the cleanest path
- Direct-booking non-filers are being identified through cross-checks with bank records, platform data, and complaints
- Penalties: late filing fees, interest, and in egregious cases, license revocation
What PlayaStays handles for managed owners:
- Monthly hospedaje filing and remittance
- RETUR-Q registration and renewals
- CFDI invoicing for direct bookings
- Annual coordination with SAT for ISR returns
- Documentation for the fideicomiso annual report (if applicable)
