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:
1. Quote the guest the room rate + 6% hospedaje
2. Collect the gross amount
3. Track the hospedaje portion separately
4. File monthly via the state portal
5. 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)
