Buying · Playa del Carmen
Buying to rent out
Before you count on the income: the registrations, the taxes and what's really left at the end of the year.
Last reviewed: Oct 14, 2026 · General information, not legal advice: check it with a notary.
Vacation rentals: registration
State Tourism Registry
To rent by the night in Quintana Roo you need a RETUR-Q certificate: yearly, free and mandatory. Platforms may not list hosts without one.[1]
How to apply
Online at siturq.gob.mx, with your tax ID and one record per property, after your state tax registration. Miss the 60-day window and the fine is 50 to 965 UMA (about 5,900 to 113,000 pesos in 2026).[1][2]
City registry
In 2026 Playa del Carmen opened an online registry for some 16,000 vacation rentals, with an operating license and a Civil Protection check. Fees and fines aren't in an official published source yet.[3][4]
The condo bylaws
The law lets you rent without your neighbors' permission, within the founding deed and the bylaws; changing a unit's use takes 100% of the votes. Read them before you buy.[5]
A pending reform
In 2025 the state congress was debating letting each condo vote on short-term rentals. We found no sign it was published.[6]
The taxes
Lodging tax
5% of what you charge; 6% for private apartments, houses and villas. If the platform collects payment, it withholds the tax; if you're paid directly, you file it, with a state certificate per property.[7]
Income tax and VAT on platforms
If you live in Mexico and rent through a platform that collects payment, it withholds 4% income tax and half the VAT (8% of the price). Lodging and furnished rentals carry 16% VAT.[8][9][10]
If you don't live in Mexico
Rent from Mexican property is taxed here at 25% of gross income, no deductions; in a trust, the bank withholds it. How that combines with a platform's withholding is unclear: ask an accountant.[8]
Long-term rentals
An unfurnished home rented as a residence pays no VAT. As a resident you can deduct actual expenses or a flat 35% plus property tax.[8][9]
The numbers
Real occupancy
The state registry closed 2025 with 58% occupancy in Playa del Carmen at about 1,900 pesos a night; managers reported 31% in April 2026 and 22% in May.[11][12]
The figures disagree
Airbtics puts average yearly occupancy at 57% as of March 2026; other data providers say 46 to 51%. Different methods: use ranges, not one number.[13]
Lots of new supply
Over 200 developments and about 6,200 units are for sale in the city: more competition for the same guests.[14]
What gets promised
Brokers quote 8 to 12% gross and 5 to 8% net for a well-located 1 or 2-bedroom. That's their estimate, not a measured result.[15]
A worked example
- Price
- $3,000,000 MXN
- Monthly rent
- $18,000 MXN
- rented 11 months a year
- Yearly costs
- $60,000 MXN
- HOA, property tax, upkeep, trust
- Gross yield
- 7.2%
- Net yield
- 4.3%
- before tax
Example assumptions, not market data. Net = (rent collected − yearly costs) ÷ (price + 6% closing costs).
Frequently asked questions
- Do I need to register to rent on Airbnb in Playa del Carmen?
- Yes: the State Tourism Registry certificate, state tax registration for the lodging tax and, in Playa del Carmen, the city registry and license.
- What is the lodging tax in Quintana Roo?
- 5%, and 6% for private apartments, houses and villas. If a platform collects payment, it withholds it.
- How much tax does a foreigner pay on rental income in Mexico?
- If not resident in Mexico, 25% of gross income, with no deductions.
- Can a condo ban vacation rentals?
- The law allows renting without neighbors' permission, within the founding deed and bylaws. Read them before you buy.
Sources
- 1.Congreso del Estado de Quintana Roo. Ley de Turismo del Estado de Quintana Roo, arts. 52 Quater a 55 (reforma 16 dic. 2025)
- 2.Secretaría de Turismo de Quintana Roo. Guía de ayuda para el registro y refrendo RETURQ 2026 (mar. 2026)
- 3.Riviera Maya News. Playa del Carmen launches digital registry for 16,000 vacation rentals (8 sep. 2026)
- 4.Riviera Maya News. Playa del Carmen rules out vacation rental verification visits for now (2 sep. 2026)
- 5.Gobierno de Quintana Roo. Ley de Propiedad en Condominio de Inmuebles del Estado de Quintana Roo, arts. 15 a 21
- 6.Ruptura 360. Avanza la reforma a la Ley de Propiedad en Condominio (27 oct. 2025)
- 7.Gobierno de Quintana Roo. Ley del Impuesto al Hospedaje del Estado de Quintana Roo, arts. 4 a 8 (reforma 16 dic. 2025)
- 8.Cámara de Diputados. Ley del Impuesto sobre la Renta, arts. 93, 126, 127, 158 y 160
- 9.Cámara de Diputados. Ley del Impuesto al Valor Agregado, arts. 18-J y 20
- 10.EY México. Paquete Económico 2026: plataformas digitales (23 sep. 2025)
- 11.Riviera Maya News. Mexican Caribbean vacation rentals reach 24,672 units (21 dic. 2025)
- 12.Riviera Maya News. Vacation rentals slump in Cancún and Riviera Maya (10 jun. 2026)
- 13.Airbtics. Annual Airbnb revenue in Playa del Carmen (12 mar. 2026)
- 14.The Latinvestor. Playa del Carmen rents (act. 21 sep. 2026, datos de Maya Ocean)
- 15.The Latinvestor. Playa del Carmen rental yields (2026)