Quick answer: requirements change by state and municipality
Publishing a property on Airbnb, Booking or Vrbo does not replace the permits that may apply. A platform facilitates reservations and may withhold certain taxes, while authorities look at the real activity, address, land use and way accommodation is provided.
Two identical homes can follow different routes when one is in Mexico City and the other in Quintana Roo. Requirements may also change between municipalities in the same state, especially in high-demand tourism zones.
Identify how the property and service are legally classified before filing. Copying another host's permit list without checking the municipality, HOA and tax status can create inconsistent registrations.
The four layers to review
A platform withholding may cover one contribution but not the other layers. License, registration, notice, taxpayer roll and tax are separate requirements.
Federal requirements commonly reviewed
RFC and platform activity
Mexico's SAT states that individuals providing accommodation or temporary use through technology platforms must register with the RFC. Existing taxpayers may need to update economic activities, obligations and platform information.
Income tax, VAT and invoices
A platform may withhold income tax and VAT in certain cases. The owner's remaining duties depend on taxpayer type, revenue, direct payments and elected treatment. SAT also distinguishes platform lodging from ordinary residential leasing.
National Tourism Registry
The National Tourism Registry is the federal catalog of tourism service providers. Applicability depends on the service-provider category and current official catalog. Review the current call, category and supporting documents before applying.
Highly visible platform rules
Mexico City
The Tourism Law created a Host Registry and registration for each property used for Temporary Tourist Stays. Rules include contact details, semiannual reports, information displayed for guests and safety equipment. A 50% annual-occupancy rule was also added for renewals; it has generated litigation and judicial rulings, so its application requires case-specific review.
Quintana Roo
RETUR-Q includes a category for digital-platform hosts. Owners should also review lodging tax, the state taxpayer registry and municipal duties. Platform collection does not necessarily eliminate host registrations or reporting.
Baja California Sur and tourism municipalities
The state regulates lodging tax and platform collection. Municipalities can add duties; La Paz, for example, published a 2026 municipal registry and Environmental Sanitation Fee rules that include platforms, intermediaries and property owners.
What to check in every Mexican state
This is an initial diagnostic, not a closed permit list. Always confirm the current law for the exact state and municipality.
| State | First review | Local focus |
|---|---|---|
| Aguascalientes | State tax Lodging tax and registration. | Municipal operation, civil protection and HOA rules. |
| Baja California | Border/tourism Lodging tax and municipality. | Review Tijuana, Ensenada, Rosarito or the relevant municipality separately. |
| Baja California Sur | Platforms Lodging tax and local rolls. | Environmental fees and municipal registrations in tourism destinations. |
| Campeche | State tax Lodging tax and taxpayer roll. | Historic center, land use and municipal safety. |
| Chiapas | Tourism Lodging tax and municipality. | Communities, natural areas and local rules. |
| Chihuahua | State tax Lodging tax registration. | Land use and property safety. |
| Mexico City | Special registry Host and property. | Reports, safety, visible folio, occupancy and current legal status. |
| Coahuila | State tax Lodging tax. | Municipal license or notice and civil protection. |
| Colima | Coastal Lodging tax and municipality. | Manzanillo and tourism municipalities may add checks. |
| Durango | State tax Lodging tax and roll. | Municipal operation and safety. |
| State of Mexico | Municipality Land use and operation. | Requirements vary widely between tourism and metropolitan municipalities. |
| Guanajuato | Heritage Lodging tax and municipality. | Historic centers, signage, civil protection and urban rules. |
| Guerrero | Coastal Lodging tax. | Acapulco, Zihuatanejo and other municipalities may add local rules. |
| Hidalgo | Tourism towns State tax and municipality. | Cabins, natural areas, safety and land use. |
| Jalisco | High demand Lodging tax and municipality. | Puerto Vallarta, Guadalajara and inland destinations require separate review. |
| Michoacán | Cultural tourism Lodging tax and municipality. | Historic centers, civil protection and local restrictions. |
| Morelos | Vacation homes Lodging and operation. | Pools, events, noise, occupancy and neighborhood rules. |
| Nayarit | Coastal Lodging tax. | Bahía de Banderas and each municipality need individual review. |
| Nuevo León | Urban Lodging tax and municipality. | Land use, civil protection and HOA rules. |
| Oaxaca | Intensive tourism Lodging tax and municipality. | Historic center, coast and community rules vary by destination. |
| Puebla | Heritage Lodging tax and state roll. | Historic center, signage, land use and civil protection. |
| Querétaro | Urban/wine Lodging tax and municipality. | Events, occupancy, land use and HOA. |
| Quintana Roo | RETUR-Q Tourism and tax registration. | Lodging tax, municipality and digital-host duties. |
| San Luis Potosí | Nature Lodging tax and municipality. | Huasteca, natural areas, safety and local authorizations. |
| Sinaloa | Coastal Lodging tax and state roll. | Mazatlán and other municipalities may add duties. |
| Sonora | Coast/border Lodging tax and municipality. | Civil protection, sanitation and tourism-development rules. |
| Tabasco | State tax Lodging tax. | Municipal operation and civil protection. |
| Tamaulipas | Coast/border Lodging tax and municipality. | Safety, civil protection and local regulation. |
| Tlaxcala | State tax Lodging registration. | Municipal land use and safety. |
| Veracruz | Coast/heritage Lodging tax and municipality. | Port, tourism towns and nature zones have different rules. |
| Yucatán | High demand Lodging tax and state registration. | Mérida, coast, cenotes, land use and safety require specific review. |
| Zacatecas | Heritage Lodging tax and municipality. | Historic center, signage and civil protection. |
A reliable application process
Exact address, municipality, accommodation type, units, amenities, ownership and current use.
Deed or lease, owner consent, HOA, mortgage and insurance.
RFC, activity, e.signature, invoicing, direct payments and platforms.
Lodging tax, tourism, land use, operation, civil protection and local fees.
IDs, property records, plans or sketches, photos, safety and official forms.
Reference numbers, corrections, payments, inspections and authority requests.
Visible certificates, expirations, reports, declarations and property changes.
Documents worth preparing
- Identification, CURP and tax-status certificate.
- Valid e.signature where required.
- Deed, lease or lawful-possession document.
- Owner authorization when the operator is not the owner.
- Property address evidence and HOA rules.
- Sketches, photos, room description and inventory.
- Civil-protection measures: extinguisher, detectors, first-aid kit, routes and emergency contacts.
- Insurance that recognizes short-term accommodation use.
- Statements and tax certificates issued by the platforms.
Frequently asked questions
Can I list first and apply later?
It depends on the applicable rule. Some registrations must exist before operating or require the folio in the listing. Starting without a diagnosis can lead to fines, registry removal, neighbor disputes or insurance issues.
If Airbnb withholds tax, am I fully compliant?
Not necessarily. There may still be tax returns, invoicing, state tax, municipal permits, tourism, civil protection and private obligations.
Can Alohaus handle the process?
Alohaus can review the route, organize records and coordinate procedures where coverage is available. Approval always belongs to the competent authority.
Not sure which permits apply to your property?
Send us the city, state and accommodation type. Alohaus can prepare an initial diagnosis, organize the application file and confirm service coverage.
Review my licensesOfficial sources
General information only; not legal, tax or accounting advice. Rules and procedures can change and authorities may apply case-specific criteria. Always verify current law and consult licensed professionals before operating or filing.