demand
International travelers · 1H 2026
Mexico registered 51.1 million international travelers between January and June 2026.
Period: January-June 2026
GATAVIA GLOBAL · Gatavia Mexico
Short-term rentals in Mexico
This section explains how short-term rental operates in Mexico and how to correctly separate the various legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of exploitation, and the applicable rules for the case.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Mexico without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the method of exploitation, and the applicable rules for the case. The specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate the general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand the demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Mexico
Data, context and key indicators for the tourism market.
demand
International tourists · 1H 2026
The arrival of international tourists reached 24.5 million in the first half of 2026, a 4.6% year-on-year increase.
Period: January-June 2026
economy
Expenditure of international travelers · 1H 2026
Expenditure by international travelers reached 18.781 million dollars in January-June 2026.
Period: January-June 2026
demand
Foreign tourists by air · 1H 2026
Mexico received 10.764 million foreign tourists by air between January and June 2026.
Period: January-June 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
National Tourism Registration (RNT)
The activity must check if it falls under the obligated providers to register with the RNT before operating as tourist accommodation.
National Tourism Registration (RNT) Application: Tourism service providers included in the RNT catalog Verified rule: The activity must check if it falls under the obligated providers to register with the RNT before operating as tourist accommodation. Conditions: Professional provision of tourism services included in the applicable catalog. Timing: Before operating and renewal/update according to validity. Legal reference: General Tourism Law and RNT regulations
national
RFC for activity through platforms
The individual host operating through platforms must be correctly registered and up to date in the RFC.
RFC for activity through platforms Application: Individuals who provide lodging or offer services through platforms Verified rule: The individual host operating through platforms must be correctly registered and up to date in the RFC. Conditions: Operate as an individual through a platform. Timing: Before starting and when obligations change. Legal reference: RMF · Rule 12.3.1
mixed
Registry of Hosts and properties in Mexico City
CDMX has a specific registry for hosts and for each property offered as a Temporary Tourist Stay.
Registry of Hosts and properties in Mexico City Application: Temporary Tourist Stay in CDMX Verified rule: CDMX has a specific registry for hosts and for each property offered as a Temporary Tourist Stay. Conditions: Property subject to the Temporary Tourist Stay regime in CDMX. Timing: Before offering/operating under the regime and maintaining current data. Legal reference: Tourism Law of Mexico City, arts. 61 Bis and ss.
mixed
50% occupancy rule for renewal in CDMX
Properties registered as Temporary Tourist Stay
50% occupancy rule for renewal in CDMX Application: Properties registered as Temporary Tourist Stay Verified rule: The Tourism Law of CDMX states that the registration of the property will not be renewed when it has had an occupancy greater than 50% of the nights of the year. Conditions: Property within the Temporary Tourist Stay regime. Exceptions: Amparo resolutions produce effects according to each case; verify specific judicial situation. Moment: Annual control and before renewal. Legal reference: Article 61 Sexies, fourth paragraph
Short-term rental taxation
Quintana Roo: 6% lodging tax for the digital platform route
Quintana Roo: 6% lodging tax for the digital platform route
6
Quintana Roo: 6% lodging tax for the digital platform route
Quintana Roo: 6% lodging tax for the digital platform route
5
Baja California Sur: tax sobre hospedaje 3%
Baja California Sur: tax sobre hospedaje 3%
3
Taxation
Withholding of income tax for lodging through platforms
4
Taxation
VAT on lodging offered through platforms
16
Taxation
Quintana Roo: 6% lodging tax for the digital platform route
5
Regulatory and market evolution
08/13/2026
International tourists · 1H 2026
The arrival of international tourists reached 24.5 million in the first half of 2026, a 4.6% year-on-year increase.
05/21/2026
CDMX: digital registration system for hosts operational in 2026
As of May 2026, the official system for registering hosts, properties, and platforms for Temporary Tourist Stay will be operational.
05/08/2026
Jurisprudence 2026 on platform regulation in CDMX
The jurisprudence published in May 2026 considers the main articles of the Temporary Tourist Stay regime to be self-applicable for the purposes of the amparo trial.
02/24/2026
Mexico 2026: future NOM for non-hotel accommodation in development
The National Quality Infrastructure Program 2026 plans to develop a NOM for non-hotel accommodation offered directly or digitally.
10/03/2024
50% occupancy rule for renewal in CDMX
Properties registered as Temporary Tourist Stay
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Mexico
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Congreso de la Ciudad de México
Congreso de la Ciudad de MéxicoCongreso de la Ciudad de México
Congreso de la Ciudad de MéxicoConsejería Jurídica y de Servicios Legales de la Ciudad de México
Consejería Jurídica y de Servicios Legales de la Ciudad de MéxicoConsejería Jurídica y de Servicios Legales de la Ciudad de México
Consejería Jurídica y de Servicios Legales de la Ciudad de MéxicoDiario Oficial de la Federación
Diario Oficial de la FederaciónGaceta Oficial de la Ciudad de México
Regulation 2024 — Register of Hosts and Technological PlatformsGobierno de la Ciudad de México
Gobierno de la Ciudad de MéxicoJefatura de Gobierno de la Ciudad de México
Jefatura de Gobierno de la Ciudad de MéxicoPresidencia de la República / SECTUR
Tourism results 2025 — 98.2m visitors, 47.8m tourists, and USD34.992bnSATQ / Gobierno de Quintana Roo
SATQ / Gobierno de Quintana RooSecretaría de Administración y Finanzas CDMX
Tax for the Provision of Accommodation Services — registry and complianceSecretaría de Finanzas y Administración de Baja California Sur
Secretaría de Finanzas y Administración de Baja California SurSecretaría de Relaciones Exteriores
Secretaría de Relaciones ExterioresSecretaría de Relaciones Exteriores
Restricted zone and trust for foreignersSecretaría de Turismo
NOM-07-TUR-2002 — civil liability insurance in accommodationSecretaría de Turismo
Secretaría de TurismoSecretaría de Turismo del Gobierno de México
Secretaría de Turismo del Gobierno de MéxicoSecretaría de Turismo del Gobierno de México
Secretaría de Turismo del Gobierno de MéxicoSecretaría de Turismo del Gobierno de México
Secretaría de Turismo del Gobierno de MéxicoSEDETUR Quintana Roo
SITUR-Q / RETUR-QSEFIPLAN Quintana Roo
Quintana Roo Accommodation Tax Law — valid 2026Semanario Judicial de la Federación
Semanario Judicial de la FederaciónServicio de Administración Tributaria
LISR article 158 — real estate rental of residents abroadServicio de Administración Tributaria
Servicio de Administración TributariaServicio de Administración Tributaria
Servicio de Administración TributariaServicio de Administración Tributaria
FAQ technology platforms — accommodation, ISR, and VATServicio de Administración Tributaria - SAT
Servicio de Administración Tributaria - SATServicio de Administración Tributaria - SAT
Servicio de Administración Tributaria - SATServicio de Administración Tributaria - SAT
Servicio de Administración Tributaria - SATServicio de Administración Tributaria - SAT
Servicio de Administración Tributaria - SATPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.