Airbnb rules in Quintana Roo 2026: a guide for owners

Do I need to register? Yes: RETUR-Q

Since the March 2024 reform of the Quintana Roo Tourism Law, hosts who rent through platforms such as Airbnb count as tourism service providers and must register in RETUR-Q, the state tourism registry. Registration is free, is done online at siturq.gob.mx, and has to be renewed every year.

You need your state taxpayer registration (REC) and a state tax-compliance certificate (COFE) for each property, plus an ID, a photo of the façade and a basic safety checklist.

For 2026 the registration window ran from January 19 to March 19, and new hosts have 60 days from the day they start renting. The system accepts registrations until December 12, 2026, and this year’s certificates expire on December 31, 2026.

The law also bars platforms from listing hosts without a current registration. The state says Airbnb committed to comply from 2026; we have not seen reports of listings being removed yet.

Which taxes apply?

The state lodging tax is 6% for apartments, houses and villas (hotels pay 5%). When a guest books through a platform, the platform withholds and pays it. On direct bookings the host pays it to the state tax office by the 10th of the following month.

For income tax, platforms withhold 4% from resident individuals with an RFC, or 20% without one. For VAT (16%), platforms withhold half, which is 8% of the price, if you have an RFC, and all of it if you do not. A 2026 change matters for owners abroad: when payouts go to a bank account outside Mexico, the platform withholds 100% of the VAT.

Owners who are not Mexican tax residents are taxed at 25% of gross rent under the income tax law. How each platform applies this in practice varies, so check it with an accountant.

Can my condo building ban short-term rentals?

The state condominium law has no specific rule on short-term rentals. Owners may lease their units, subject to the property deed and the building’s bylaws, so read your bylaws before you list. Changing the use of a unit requires the consent of all owners.