Taxes on platform rentals in Mexico (Airbnb-type)

Platforms covered

LIVA art. 18-B II defines the service: intermediation between third parties who offer goods or services and those who request them, provided over the internet. Art. 18-J applies to foreign residents without an establishment in Mexico that provide this service as intermediaries. Art. 1-A BIS extends the same duties to Mexican-resident intermediaries.

VAT: what the platform does

Art. 18-J requires the platform to:

1. Show VAT separately on the listing, or publish prices marked “IVA incluido” (VAT included).
2. When it collects the price and VAT for the host, withhold 50% of the VAT charged from hosts who are individuals. The withholding is 100% if the individual has not given the platform the RFC.
3. Pay the withholding by electronic return by the 17th of the following month, issue a withholding invoice to each host and register as a withholding agent.
4. Send the tax authority, monthly and by the 10th of the following month, the host’s name, RFC, CURP, tax address, bank account and CLABE, the amount of operations by host and, for lodging, the address of the property.

The host must provide this information to the platform (art. 18-J-III).

Art. 18-K requires hosts to state VAT expressly and separately in the price. Whether a lodging stay is subject to VAT at all follows the general rules, including art. 20-II on furnished property: see VAT on furnished rentals.

Small hosts: the definitive option

Art. 18-L and 18-M let an individual who earned up to MX$300,000 in the previous year through platforms, and has no other income except wages and interest (Chapters I and VI of Title IV of the income tax law), opt to treat the VAT withholding as final. If some payments are collected directly from guests, the host files a monthly return at 8% on those. Conditions: register with the RFC, no credit for expenses against the 8%, keep the withholding invoices, issue invoices, file a notice within 30 days of the first payment, and the option cannot be changed for five years.

Income tax: what the platform withholds

LISR art. 113-A applies to “individuals with business activities” who sell goods or provide services through platforms. The platform withholds on the total income actually received through it, excluding VAT:

The withholding is a provisional payment. RMF 2026 rule 12.2.5 confirms that the base excludes VAT and includes only what the platform collects or pays to the host, not what the host receives directly from guests.

Art. 113-B lets individuals whose platform income in the previous year did not exceed MX$300,000 treat the withholding as final, with a notice to the SAT within 30 days of the first receipt; they may not deduct expenses against it.

Direct payments and other obligations

For guests who pay the host directly, the host may apply the same rates to all income (final payment) if total income does not exceed MX$300,000 (art. 113-A, last paragraph), or accumulate it with the platform income (RMF rule 12.3.6). RMF chapter 12.3 covers people who “grant lodging or the temporary use of goods” through platforms, with its own returns (for example “Declaración de pago del ISR personas físicas plataformas tecnológicas”, due by the 17th of the following month, and a matching VAT return, rule 12.3.14).

What the texts leave open

• Articles 113-A and 113-B speak of individuals “with business activities”. How they fit with the regime for landlords (Chapter III of Title IV, resident rental tax) is not resolved in the texts read.
• A non-resident owner renting through a platform is not dealt with expressly in the texts read (non-resident rental tax).
• Local lodging taxes, registration or zoning rules for short-term rentals are set by states and municipalities and are not covered.

Ask the SAT or a tax accountant about your case.

Which professional to consult

• A tax accountant, to register with the RFC, choose between the options and file.
• A real estate lawyer, for the owner’s rights in a condominium or trust that may restrict short stays: real estate lawyer page.