Airbnb Tax Guide Mexico 2026

Updated with 2026 Tax Reform

Corporate Entity Withholdings Art. 30-B CFF Real-time SAT Access

Prepared by

BONZO Rentals | A KPL Corp company

This guide is for informational purposes only and does not constitute legal, tax, or any other type of advice.
Consult a specialist before making decisions. Information current as of April 2026.

What Changed in 2026

ATTENTION: The 2026 Tax Reform (published in the DOF on November 7, 2025) introduces significant changes to the digital platform tax regime. This guide reflects provisions effective as of April 1, 2026.

Change	Before (2025)	Now (2026)
Corporate Entity Withholdings	No platform withholding	ISR 2.5% + VAT 50% (8%)
Corp. without RFC on platform	No withholding	ISR 20% + VAT 100%
SAT access to data	Periodic monthly reports	REAL-TIME access (Art. 30-B CFF, effective April 1, 2026)
Platform non-compliance	Administrative fines	Temporary service block in Mexico ('kill switch')
Individual host with RFC	ISR 4% + VAT 8%	No change: ISR 4% + VAT 8%
Fake invoices (Art. 49 Bis CFF)	General procedure	Digital home visit + CFDI suspension + 2-9 years prison
Late payment surcharges	1.26% monthly	1.38% monthly

IMPORTANT FOR BONZO: When managing third-party properties (90+ Airbnbs), the RFC registered on each Airbnb account determines who receives 100% of the income attribution and withholdings. Make sure each property has the correct RFC of the owner or the corresponding corporate entity.

2026 Withholding Table — Lodging

The following rates apply to income from lodging services obtained through digital platforms such as Airbnb, effective January 1, 2026.

Individuals (Personas Fisicas)

Scenario	ISR Withholding	VAT Withholding	Total Withheld
With valid RFC	4%	8% (50% of VAT)	12%
Without RFC or invalid RFC	20%	16% (100% of VAT)	36%

New 2026

Corporate Entities (Personas Morales)

Scenario	ISR Withholding	VAT Withholding	Total Withheld
With valid RFC	2.5%	8% (50% of VAT)	10.5%
Without RFC or invalid RFC	20%	16% (100% of VAT)	36%
Foreign resident without PE in Mexico	Variable (per treaty)	16% (100% of VAT)	Variable

The ISR withholding for corporate entities (2.5%) is creditable against monthly provisional payments and the annual tax return. The VAT withholding (8%) is also creditable against monthly VAT payable.

Example: $10,000 MXN Lodging Transaction

Item	Individual w/ RFC	Corp. w/ RFC	No RFC
Service price	$10,000	$10,000	$10,000
+ VAT 16%	$1,600	$1,600	$1,600
= Subtotal	$11,600	$11,600	$11,600
- ISR Withholding	$400 (4%)	$250 (2.5%)	$2,000 (20%)
- VAT Withholding	$800 (8%)	$800 (8%)	$1,600 (16%)
= Net cash received	$10,400	$10,550	$8,000

Note: ISH (Lodging Tax) is not included in this example. In Yucatan, the current rate is 5%. In states where Airbnb has an agreement, the platform collects and remits ISH directly to the state.

5 Steps to Comply as a Host

1

Register your RFC with the SAT

Register as a taxpayer in Mexico's Federal Taxpayer Registry through sat.gob.mx. If you already have an RFC, verify your information is up to date and you're in the correct tax regime.

2

Update your activities and obligations

Inform the SAT that you receive income through digital platforms. Select the activity 'Lodging services through internet platforms and similar' (code 2409).

3

Choose your tax payment method

If you're an individual with income under $300,000/year (including salary and interest), you can opt for definitive payments. If you're a corporate entity, you're under the General Regime and withholdings are creditable against provisional payments.

4

Register your RFC on Airbnb

Enter your RFC with homoclave on the platform via Payments & payouts > Payouts > Taxpayer information > Add international taxpayer > Mexico. Allow 72 hours if your RFC is new.

5

File, invoice, and keep accounting records

Issue CFDI 4.0 invoices for each income, file monthly ISR and VAT returns (by the 17th of the following month), and keep Airbnb withholding certificates.

Need help with your taxes?

Bonzo handles your IVA, ISR, ISH, and DIOT filings. Save up to 26% on your tax burden.

comercial@bonzo.mx | 999-338-0578

bonzo.mx