Mexico City lodging tax 2026: 3.5 percent on hotels, 5 percent through platforms
by RuinMyTrip Editorial · Sep 2, 2026
Mexico City taxes accommodation at 3.5 percent, or 5 percent when a platform collects the payment for an apartment or house, under articles 162 to 164 of the city tax code.
Who is going to Mexico City?
Going soon? Add your dates. Anyone who posts overlapping dates later sees you, and you hear about it.
Looking for a travel buddy? Ask travelers a question What should tourists avoid? See who is going
Nobody sees your dates until you post them, and nobody can message you until you say yes.
Mexico City taxes accommodation at 3.5 percent of the amount charged in 2026, rising to 5 percent where an intermediary or platform collects the payment for an apartment or a house. Both rates are in articles 162 to 164 of the city tax code, in the text published by the city finance secretariat.
What counts as lodging
The code covers hotels, hostels, motels and timeshare, overnight areas for mobile accommodation such as campsites and caravan stops, and apartments and houses let in whole or in part. Lodging at hospitals, clinics, care homes, convents, seminaries and boarding schools is excluded. The code says the taxpayer passes the tax on to the guest, and the return is due by the fifteenth of the following month.
A worked example
Four nights in a hotel at 2,500 pesos a night is 10,000 pesos, and the lodging tax at 3.5 percent adds 350 pesos in 2026. The same 10,000 pesos booked as an apartment through a platform is taxed at 5 percent, or 500 pesos. Mexican value added tax applies separately on top of the room.
What is still unclear
Which rate applies turns on the property type and on whether the platform is the party collecting the money, and a booking page rarely spells that out, so a guest cannot easily tell in advance whether 3.5 or 5 percent is being charged.
More on Mexico City: places, reviews and what travelers say went wrong.
Comments
Start the conversation.