Do I need to register to rent on Airbnb in Puerto Morelos?

Yes: the State Tourism Registry certificate, state tax registration for the lodging tax and, in Puerto Morelos, the city taxpayer roll.

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.

If not resident in Mexico, 25% of gross income, with no deductions.

The law allows renting without neighbors’ permission, within the founding deed and bylaws. Read them before you buy.

Buying · Puerto Morelos

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.

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 taxpayer roll
If you rent through a platform, Puerto Morelos’s tax law requires you to join the city taxpayer roll within 30 business days, with property tax paid up and the cadastral record.^[3]
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.^[4]
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.^[5]

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.^[6]
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.^[7]^[8]^[9]
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.^[7]
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.^[7]^[8]
Environmental fee
The city charges 60% of one UMA per night of lodging, about 70 pesos in 2026, including homes and apartments rented through platforms. The host withholds it.^[3]

Example assumptions, not market data. Net = (rent collected − yearly costs) ÷ (price + 6% closing costs).

Do I need to register to rent on Airbnb in Puerto Morelos?: Yes: the State Tourism Registry certificate, state tax registration for the lodging tax and, in Puerto Morelos, the city taxpayer roll.
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.