As a result of the local tax reforms approved for fiscal year 2026, several states in Mexico have made adjustments to the Lodging Tax (ISH), which are relevant for taxpayers in the hotel and tourism sector and for users of lodging services, including digital platforms.
It is important to note that we do not observe any significant changes for taxpayers of this tax in the Bajío region. One aspect to highlight is the reduction of the rate from 5% to 4.5% in the state of Yucatán. Another aspect to consider in the state of Hidalgo is that it considers digital platforms to be subject to the tax, seeking to increase revenue collection.
The main changes are detailed below:
Rates by State – Lodging Tax (ISH) 2026
| State |
Rate 2025 |
Rate 2026 |
Change 2025→2026 |
Notes |
| Aguascalientes |
3% |
3% |
No |
|
| Baja California |
5% (7% motels) |
5% (7% motels) |
No |
|
| Baja California Sur |
4% |
4% |
No |
|
| Campeche |
2% |
2% |
No |
|
| Chiapas |
2% (5% motels) |
2% (5% motels) |
No |
|
| Chihuahua |
4% |
4% |
No |
|
| Mexico City |
3.5% (5% plataforms) |
3.5% (5% plataforms) |
No |
|
| Coahuila |
3% |
3% |
No |
|
| Colima |
3% (5% motels) |
3% (5% motels) |
No |
|
| Durango |
3% (5% motels) |
3% (5% motels) |
No |
|
| State of México |
4% (2% >15 days) |
4% (2% >15 days) |
No |
The 50% tax subsidy on the Tax on Accommodation Services is maintained for individuals and legal entities that incur expenses for accommodation or lodging services during stays of more than 15 consecutive days in the State. No rate changes. |
| Guanajuato |
4% |
4% |
No |
|
| Guerrero |
4% (5% plataforms) |
4% (5% plataforms) |
No |
|
| Hidalgo |
2.5% |
2.5% |
No |
ISH rules are adapted to include mention of digital platforms. No rate changes. |
| Jalisco |
4% |
4% |
No |
|
| Michoacán |
3% |
3% |
No |
|
| Morelos |
3.75% |
3.75% |
No |
|
| Nayarit |
5% |
5% |
No |
|
| Nuevo León |
3% |
3% |
No |
|
| Oaxaca |
3% |
3% |
No |
|
| Puebla |
3% |
3% |
No |
|
| Querétaro |
3.5% (5% plataforms) |
3.5% (5% plataforms) |
No |
|
| Quintana Roo |
5% (6% plataforms) |
5% (6% plataforms) |
No |
The obligation to issue a certificate, obtain the State Taxpayer Registry (REC) and the Certificate of State Tax Obligations per property is introduced. No rate changes. |
| San Luis Potosí |
4% |
4% |
No |
|
| Sinaloa |
3% |
3% |
No |
|
| Sonora |
3% |
3% |
No |
|
| Tabasco |
3% |
3% |
No |
|
| Tamaulipas |
3% |
3% |
No |
|
| Tlaxcala |
2% |
2% |
No |
|
| Veracruz |
2% |
2% |
No |
|
| Yucatán |
5% |
4.5% |
Yes |
The rate is reduced from 5.00% to 4.50%. An obligation to file a tax return is introduced when income exceeds $10,000,000 per year. |
| Zacatecas |
3% |
3% |
No |
|
General range of rates: typically 2% to 5%, with some variations depending on the type of accommodation or digital platform.
States with mandatory lodging tax reporting
1) Mexico City
Requirement: Submit a lodging tax report when certain annual income thresholds are exceeded.
Basis: In accordance with local tax regulations (Finance Law/applicable tax rulings), if the taxpayer's lodging income exceeds certain amounts, a report is required.
Identified quantitative criterion: Annual income ≥ $14,352,014.
Legal basis: Finance Law/Tax Assessment Rules of Mexico City (review specific local regulations for the cited article).
2) Guerrero
Requirement: ISH tax ruling if cumulative annual income exceeds certain amounts.
Quantitative criterion identified: Income > $25,000,000 per year.
Basis: Established in state tax legislation/Tax ruling applicable to local taxes (Guerrero State Finance Law and its ruling rules).
Note: The opinion must cover the lodging tax among other taxes subject to opinion according to local regulations.
3) Oaxaca
Requirement: Submit ISH tax opinion when annual lodging income exceeds a threshold.
Quantitative criterion identified: Income > $10,000,000 per year.
Basis: Local regulation in the Oaxaca State Finance Law and current audit rules (state tax audit regulations).
4) Quintana Roo
Obligation: Tax audit of the lodging tax if a certain income threshold is exceeded.
Quantitative criterion identified: Income > $15,000,000 per year.
Basis: Provisions of the Quintana Roo State Lodging Tax Law and its tax obligation regulations; the audit requirement is incorporated as a formal requirement for taxpayers with relevant activity.
5) Veracruz
Requirement: Tax audit requirement for ISH in certain operational cases or based on taxpayer size.
Identified quantitative criterion: Annual income > $5,000,000 or more than 50 rooms (operational criterion).
Basis: Established in the rules and criteria for tax audits of lodging tax approved by the Veracruz state tax authority.
6) Zacatecas
Requirement: ISH tax audit based on taxpayer size.
Identified quantitative criteria: Average monthly tax greater than $50,000 or having 100 or more employees.
Basis: Audit requirements established in local tax legislation and regulations in Zacatecas.
Summary of ISH thresholds and audit requirements
| Entity |
ISH ruling requirement |
Threshold/criterion mentioned |
| Mexico City |
Yes |
Income above $14,352,014 per year |
| Guerrero |
Yes |
Income above $25,000,000 |
| Oaxaca |
Yes |
Income above $10,000,000 |
| Quintana Roo |
Yes |
Income above $15,000,000 |
| Veracruz |
Yes |
Income above $5,000,000 or more than 50 rooms |
| Zacatecas |
Yes (additional) |
Average monthly tax above $50,000 or more than 100 workers |
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
