| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No STR-specific license; hosts operating as a business should obtain a municipal operating license (licencia de funcionamiento) from the Los Cabos Tre |
| Tax Rate | BCS state lodging tax (ISH) 4% on lodging (raised from 3%); Airbnb is not exempt and auto-adds/remits ISH for Baja California Sur. Plus federal ISR an |
| Night / Day Cap | None sourced (no municipal night cap published as of H1 2026). |
| Minimum Stay | No municipal minimum; HOA/condo rules may set minimum stays. |
| Permit Fee | Unknown for exact municipal license fee (documents gathered via Los Cabos Treasury office). |
| Penalties | Penalties from SAT for tax non-compliance (back taxes, fines); no municipal STR-specific penalty schedule sourced. |
| Primary Residence Required | No — owners of secondary homes and investment properties can legally operate STRs; no residency requirement. |
| Occupancy Limit | Unknown. |
Short-term rental operations in Cabo San Lucas, Baja California Sur are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No STR-specific license; hosts operating as a business should obtain a municipal operating license (licencia de funcionamiento) from the Los Cabos Treasury and register for the state lodging tax.. The associated permit fees are Unknown for exact municipal license fee (documents gathered via Los Cabos Treasury office)..
Short-term rental operators in Cabo San Lucas should be aware of these tax obligations: BCS state lodging tax (ISH) 4% on lodging (raised from 3%); Airbnb is not exempt and auto-adds/remits ISH for Baja California Sur. Plus federal ISR and 16% IVA on furnished rentals.. Yes — register for an RFC with SAT and register for the BCS state lodging tax; standard SAT business/tax compliance applies..
Key operational rules for vacation rental hosts in Cabo San Lucas include: Primary residence requirement: No — owners of secondary homes and investment properties can legally operate STRs; no residency requirement.. Rental day cap: None sourced (no municipal night cap published as of H1 2026).. Occupancy limit: Unknown.. Minimum stay: No municipal minimum; HOA/condo rules may set minimum stays..
Zoning considerations for short-term rentals in Cabo San Lucas: No officially published neighborhood bans or municipal restricted zones as of H1 2026; restrictions are building-by-building (HOA rules), e.g., Pedregal and certain beachfront complexes.. Density rules: Unknown (no enacted density rules).. Insurance: Unknown (no STR insurance mandate sourced)..
Hosts who fail to comply with Cabo San Lucas's short-term rental regulations may face enforcement action. Penalties from SAT for tax non-compliance (back taxes, fines); no municipal STR-specific penalty schedule sourced..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Cabo San Lucas: Airbnb automatically adds and remits the BCS lodging tax to the state; platforms must withhold ISR/IVA and report under SAT digital-platform rules..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Cabo San Lucas with proper registration and permits. Provide RFC to Airbnb to obtain lowest withholding; file monthly VAT and monthly/annual ISR; issue facturas; comply with HOA policies. Enforcement has focused more on tax collection than shutting down
Yes. Cabo San Lucas requires the following for short-term rental operation: No STR-specific license; hosts operating as a business should obtain a municipal operating license (licencia de funcionamiento) from the Los Cabos Treasury and register for the state lodging tax..
Short-term rental hosts in Cabo San Lucas are subject to the following tax obligations: BCS state lodging tax (ISH) 4% on lodging (raised from 3%); Airbnb is not exempt and auto-adds/remits ISH for Baja California Sur. Plus federal ISR and 16% IVA on furnished rentals..
Hosts who operate without proper permits in Cabo San Lucas may face enforcement. Penalties from SAT for tax non-compliance (back taxes, fines); no municipal STR-specific penalty schedule sourced..
No special STR license exists at municipal level; main constraints are HOA rules and tax compliance. Separate BCS state 'Embrace It' tourist fee (~488 pesos/~US$28) for foreign arrivals staying 24h+, plus a 4% lodging tax funding the Los Cabos Tourism Board.
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