Yes, foreigners can rent out a condo in Cancún — legally and routinely. But two separate taxes and a couple of registrations apply, and most online guides mix them up. In short: as a non-resident, Mexico taxes your rent at 25% of the gross amount, and if you rent short-term, Quintana Roo adds a 6% lodging tax that the guest pays and the host or platform collects. Here is how each one works, straight from the law texts.
The two taxes, side by side
| Federal income tax (ISR) | Quintana Roo lodging tax | |
|---|---|---|
| Who it’s for | Non-resident owners earning rent from property in Mexico | Short-term stays (lodging) in Quintana Roo |
| Rate | 25% of income received, no deductions | 6% for private apartments, houses and villas (5% general) |
| Who legally owes it | You, the owner | The guest who pays for the stay |
| Who collects it | Whoever pays you withholds it; otherwise you file within 15 days | The host, or the platform when payment goes through it |
| Legal source | Ley del ISR, Art. 158 | Ley del Impuesto al Hospedaje de Q. Roo, Arts. 4, 7, 8 and 11 |
Sources: the current text of the Ley del Impuesto sobre la Renta published by Mexico’s Chamber of Deputies, and the Ley del Impuesto al Hospedaje del Estado de Quintana Roo (last reform published December 16, 2025), both read on October 18, 2026.
Federal tax: 25% of gross rent for non-residents
Article 158 of Mexico’s Income Tax Law covers rent from real estate located in Mexico paid to someone who is not a Mexican tax resident. The tax is 25% of the income received, without any deductions — so HOA fees, cleaning, management or repairs do not reduce it. The person who pays the rent is the one who must withhold it. If that payer is also a resident abroad, the law says the owner pays it through a return filed within fifteen days of receiving the income.
One detail matters for most foreign buyers, who hold their condo through a bank trust: the same article says that when the rental income is received through a fideicomiso, the trustee institution issues the tax invoice and makes the withholding. Talk to your trustee bank before your first booking, not after.
If you become a Mexican tax resident, a different set of rules applies. For example, for individuals with business activity who offer lodging through digital platforms, Article 113-A sets a 4% withholding by the platform. Whether you are a resident is a question for your accountant, not for a blog.
State tax: 6% lodging tax on vacation rentals
Quintana Roo, the state where Cancún is, charges its own lodging tax. Its law lists departamentos, casas y villas particulares — private apartments, houses and villas — among the types of lodging it covers, and sets a 6% rate for them, versus 5% for lodging in general. Three things are worth knowing:
- The guest owes it: The law makes the person who pays for the stay the taxpayer. The host collects it, itemized separately, and it is not part of the price of the stay.
- Platforms withhold it: When a digital platform handles the payment, it must calculate, withhold and pay the tax to the state and give you a withholding certificate within 5 days of paying it.
- If you collect directly, you pay it: Bookings paid to you outside a platform leave the collection with you, with monthly payments due by the 10th of the following month.
The registrations you need
Paying the taxes is not the whole job. The state law also requires a host to:
- Register with the state taxpayer registry (Registro Estatal de Contribuyentes).
- Obtain a state tax-obligations certificate (Constancia de Obligaciones Fiscales Estatales) for each property where lodging is offered — five condos means five certificates.
- Register on the state tourism services platform (Plataforma Estatal de Servicios Turísticos), under the state Tourism Law.
Platforms, in turn, must hand the state their registry of hosts (Padrón de Anfitriones), so the state tax authority receives listing data from the platforms themselves.
Before you buy: the rental checklist
Read the building bylaws
Whether short-term rental is allowed is set by each condominium’s rules (reglamento), not by the city. Get it in writing for the specific building.
Run your numbers after tax
A 25% tax on gross rent changes the math a lot, because nothing is deducted first. Our guide to Cancún rental yields shows the formula; add this tax to it.
Pick a property that can earn now
A pre-construction unit earns nothing until delivery. If rental income is the goal, move-in ready inventory starts working from closing.
Line up a Mexican accountant
Residency status, treaty options and any other tax that may apply to your case are questions for a contador before your first booking.
Move-in ready condos you could rent from day one
These are the move-in ready condos in our Cancún portfolio today, from our live inventory. Ask an advisor which buildings’ bylaws allow short-term rentals.
| Development | Area | From |
|---|---|---|
| Valmira | Cancún | $2,690,000 MXN |
| Koa | Cancún | $3,500,000 MXN |
| Villalta | Cancún | $7,730,000 MXN |
| Blume | Puerto Cancún | $19,256,000 MXN |
List prices in Mexican pesos, subject to change and availability.
Where this leaves you
Renting out a Cancún condo as a foreigner is straightforward once you separate the two layers: a federal tax on your income and a state tax your guests pay, plus the state registrations. Factor the 25% into your return before you buy — our article on whether Cancún real estate is a good investment walks through the math — and then browse condos for sale in Cancún with a building that allows the strategy you have in mind. If you have not bought yet, start with how foreigners buy property in Mexico.
This article is general information, not tax or legal advice. Rates and rules are taken from the law texts cited above as of October 18, 2026 and can change; other taxes may apply to your situation, and tax treaties may change how you are taxed. Confirm your obligations with a Mexican accountant before renting.
Frequently asked questions
How much tax does a foreigner pay on rental income in Mexico?
If you are not a Mexican tax resident, Article 158 of Mexico’s Income Tax Law (Ley del ISR) sets the tax on rent from property located in Mexico at 25% of the income received, with no deductions. The person paying the rent withholds it; if the payer is itself a non-resident, you file and pay it yourself within 15 days of receiving the income. A Mexican accountant can tell you whether any other option applies to your situation.
What is the lodging tax for vacation rentals in Cancún?
Quintana Roo’s Lodging Tax Law sets a 5% general rate, and 6% for lodging in private apartments, houses and villas — the category vacation-rental condos fall into. Legally the tax is owed by the guest who pays for the stay; the host, or the platform when payment goes through it, collects it separately and pays it to the state.
Does Airbnb collect the Quintana Roo lodging tax?
Under the state law, when a digital platform acts as intermediary and the payment goes through it, the platform must calculate, withhold and pay the lodging tax and issue the host a withholding certificate. Platforms must register with the state as withholders. Keep those certificates: they are your proof the tax was paid.
Do I need to register to rent out my condo short-term?
Yes. The state law requires hosts to register with Quintana Roo’s state taxpayer registry and obtain a state tax-obligations certificate for each property where lodging is offered, and to register on the state’s tourism services platform under the state Tourism Law. Your building’s bylaws also have to allow short-term rentals.
Is a long-term lease taxed the same as Airbnb?
Not necessarily. The state lodging tax targets lodging — temporary stays. A conventional long-term lease is a different kind of contract, and the federal non-resident rental rule covers rent in general. Ask your accountant how your specific arrangement is classified before you sign either kind of contract.
I own through a fideicomiso. Who handles the tax?
Article 158 says that when the rental income is received through a trust (fideicomiso), the trustee institution issues the tax invoice (CFDI) and makes the withholding. Ask your trustee bank how it processes rental income before you start renting, so payments are routed correctly.
