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Cancun

Quintana Roo · Mexico
Active
Last updated: 2026-07-08  ·  Last verified: 2026-07-08  ·  Region: International

At a Glance — Cancun Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes. Hosts must (1) register with the State Tourism Registry (RETUR-Q) via the SEDETUR/SITUR-Q online portal, and (2) obtain a State Operating License
Tax RateISH (Impuesto sobre Hospedaje / Lodging Tax): 5–6% on short-term rental income (sources note 5% per TheLatinvestor/SATQ and 6% per Casaztech/NASPlaya
Night / Day CapNone at state level as of mid-2026. No government-imposed annual cap on rental nights exists under current Quintana Roo state law. Cancun's city counc
Minimum StayNo state-mandated minimum stay. HOA rules in many Cancun condo buildings often impose minimum stays of 7 or 30 days. Individual municipal rules may in
Permit FeeRETUR-Q registration: no fixed state-published fee amount sourced (application processed via SITUR-Q portal; fees may apply for the State Operating Li
PenaltiesFines up to MXN 100,000 (~$5,500 USD) for operating without RETUR-Q registration. Platform delisting (Booking.com, Airbnb, etc.) for non-compliant pro
Primary Residence RequiredNo. There is no primary residence requirement for operating a short-term rental in Cancun; owners do not need to live in the property to rent it out.
Occupancy LimitUnknown. No specific state- or city-level occupancy cap is established by current regulation; building-level HOA rules may apply.
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Cancun Airbnb & Vacation Rental Regulation Overview

Cancun Short-Term Rental Regulations Overview

Short-term rental operations in Cancun, Quintana Roo are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. Hosts must (1) register with the State Tourism Registry (RETUR-Q) via the SEDETUR/SITUR-Q online portal, and (2) obtain a State Operating License through the Quintana Roo Tax Administration Servi. The associated permit fees are RETUR-Q registration: no fixed state-published fee amount sourced (application processed via SITUR-Q.

Tax Requirements for Airbnb Hosts in Cancun

Short-term rental operators in Cancun should be aware of these tax obligations: ISH (Impuesto sobre Hospedaje / Lodging Tax): 5–6% on short-term rental income (sources note 5% per TheLatinvestor/SATQ and 6% per Casaztech/NASPlaya — verify current rate with SATQ as it may have been adjusted). IVA (VAT): 16% on rentals under 28 da. Yes. Hosts must register with SATQ for lodging tax (ISH) purposes and issue invoices (facturas) to comply with Mexico's federal tax framework (RFC req.

Hosting Rules and Restrictions in Cancun

Key operational rules for vacation rental hosts in Cancun include: Primary residence requirement: No. There is no primary residence requirement for operating a short-term rental in Cancun; owners do not need to live in. Rental day cap: None at state level as of mid-2026. No government-imposed annual cap on rental nights exists under current Quintana Roo . Occupancy limit: Unknown. No specific state- or city-level occupancy cap is established by current regulation; building-level HOA rules m. Minimum stay: No state-mandated minimum stay. HOA rules in many Cancun condo buildings often impose minimum stays of 7 or 30 days. Ind.

Zoning and Location Requirements in Cancun

Zoning considerations for short-term rentals in Cancun: State law requires compliance with local zoning rules. Some residential communities, gated communities, and apartment buildings in Cancun prohibit or restrict STRs. Under the August 2025 reform, each . Density rules: No state-level density cap confirmed. The August 2025 reform empowers municipalities to limit the number or density of STR permits within their jurisd. Insurance: Yes, in practice. Hosts must provide evidence of appropriate insurance coverage, including liability.

Penalties for Non-Compliance in Cancun

Hosts who fail to comply with Cancun's short-term rental regulations may face enforcement action. Fines up to MXN 100,000 (~$5,500 USD) for operating without RETUR-Q registration. Platform delisting (Booking.com, Airbnb, etc.) for non-compliant properties. Administrative sanctions from local autho.

Platform Obligations in Cancun

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Cancun: Since 2024, digital platforms (Airbnb, Vrbo, Booking.com, etc.) are required to share listing data with Quintana Roo state authorities, who cross-reference against RETUR-Q and SATQ. Booking.com alread.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes. Hosts must (1) register with the State Tourism Registry (RETUR-Q) via the SEDETUR/SITUR-Q online portal, and (2) obtain a State Operating License through the Quintana Roo Tax Administration Service (SATQ). Under the August 2025 tourism law reform, the municipality of Benito Juárez (Cancun) is further empowered to craft its own additional municipal licensing rules and standards, though specific Benito Juárez municipal rules were still being developed as of mid-2026.
Tax Registration
Yes. Hosts must register with SATQ for lodging tax (ISH) purposes and issue invoices (facturas) to comply with Mexico's federal tax framework (RFC required). Platforms such as Airbnb and Vrbo are required since 2024 to share listing data with the state; authorities cross-reference listings against RETUR-Q and SATQ databases.
Permit Fee
RETUR-Q registration: no fixed state-published fee amount sourced (application processed via SITUR-Q portal; fees may apply for the State Operating License via SATQ — specific amounts not publicly confirmed). Municipal environmental/sanitation tax: ~76 MXN (~$4 USD) per room per night in Benito Juárez municipality (collected from guests). VISITAX: ~MXN 283 (~$15 USD) per foreign visitor per stay (state tourist tax, paid by guests, not hosts). Annual property tax (predial): ~MXN 5,000–7,500/year for standard apartments.
Primary Residence Rule
No. There is no primary residence requirement for operating a short-term rental in Cancun; owners do not need to live in the property to rent it out.
Night / Day Cap
None at state level as of mid-2026. No government-imposed annual cap on rental nights exists under current Quintana Roo state law. Cancun's city council has discussed potential caps but has not finalized any. Practical caps may arise from HOA bylaws (often 7- or 30-day minimums) in specific condo buildings.
Occupancy Limit
Unknown. No specific state- or city-level occupancy cap is established by current regulation; building-level HOA rules may apply.
Tax Rate
ISH (Impuesto sobre Hospedaje / Lodging Tax): 5–6% on short-term rental income (sources note 5% per TheLatinvestor/SATQ and 6% per Casaztech/NASPlaya — verify current rate with SATQ as it may have been adjusted). IVA (VAT): 16% on rentals under 28 days. ISR (Income Tax): progressive 1.92–35% for residents on net income; 25% flat for non-residents on gross. Environmental/sanitation municipal fee: ~76 MXN per room per night (Benito Juárez). VISITAX: ~MXN 283 per foreign guest per stay.
Zoning Restrictions
State law requires compliance with local zoning rules. Some residential communities, gated communities, and apartment buildings in Cancun prohibit or restrict STRs. Under the August 2025 reform, each municipality (including Benito Juárez/Cancun) has authority to set its own zoning and operational restrictions for STRs. Zona Hotelera and Puerto Cancún are primary STR hotspots.
Minimum Stay
No state-mandated minimum stay. HOA rules in many Cancun condo buildings often impose minimum stays of 7 or 30 days. Individual municipal rules may introduce minimums as regulations evolve.
Density Rules
No state-level density cap confirmed. The August 2025 reform empowers municipalities to limit the number or density of STR permits within their jurisdictions; Benito Juárez had not finalized such rules as of mid-2026.
Insurance Required
Yes, in practice. Hosts must provide evidence of appropriate insurance coverage, including liability insurance to protect guests in case of accidents or injuries. Civil Protection documentation (proof of fire extinguishers, first aid kits, visible emergency numbers) is required for RETUR-Q registration.
Platform Obligations
Since 2024, digital platforms (Airbnb, Vrbo, Booking.com, etc.) are required to share listing data with Quintana Roo state authorities, who cross-reference against RETUR-Q and SATQ. Booking.com already requires hosts to submit proof of RETUR-Q registration to keep listings active. Under the August 2025 reform, platforms must not list properties that are not properly registered with RETUR-Q. State authorities (SEDETUR/SATQ) are working directly with Airbnb to enforce compliance.
Compliance Notes
The Quintana Roo Tourism Law was significantly reformed and published in August 2025, effective immediately. Key compliance steps: (1) Register on RETUR-Q via SITUR-Q (SEDETUR portal); (2) Obtain State Operating License via SATQ; (3) Collect and remit ISH monthly by the 17th of the following month via SATQ online portal; (4) Issue facturas for each booking; (5) Maintain Civil Protection documentation on site; (6) Monitor Benito Juárez municipal rules as they are developed. Some residential HOAs and buildings impose additional restrictions independent of state/municipal law.
Effective Date
August 2025 (reformed Quintana Roo Tourism Law published and in effect). Prior STR regulations (including ISH collection and basic SATQ registration) have been in place since at least 2023.
Key Notes
Cancun (~Benito Juárez municipality) is one of Mexico's largest STR markets with ~24,000 active Airbnb-style units statewide (concentrated in Cancun, Playa del Carmen, and Tulum). The August 2025 reform is described by Governor Mara Lezama as 'one of Mexico's most advanced tourism laws.' Quintana Roo is the first Mexican state to legally obligate every municipality to actively regulate STR platforms. No primary residence requirement and no day cap currently exist at state level, making Cancun relatively permissive compared to global peers, but this may change as municipal rules are finalized in 2026.
Penalties
Fines up to MXN 100,000 (~$5,500 USD) for operating without RETUR-Q registration. Platform delisting (Booking.com, Airbnb, etc.) for non-compliant properties. Administrative sanctions from local authorities. Potential loss of all reservations and revenue. Tax penalties from SATQ for failure to collect/remit ISH.
Additional Context
The STR regulatory landscape in Quintana Roo is actively evolving. As of July 2026, Benito Juárez/Cancun municipal-specific rules (licensing, additional fees, density caps) are still being developed following the August 2025 state law granting municipalities regulatory authority. Compliance now requires coordination across state (SEDETUR/RETUR-Q, SATQ/ISH) and federal (SAT/RFC, IVA, ISR) levels, plus future municipal layer. Hotel industry has lobbied for parity taxes. The law also includes provisions to combat human trafficking and child exploitation in tourist accommodations.
Sources
https://sedetur.qroo.gob.mx
TheLatinvestor (Feb 2026 & Jul 2026): thelatinvestor.com/blogs/news/cancun-rental-yields-apartment & thelatinvestor.com/blogs/news/cancun-airbnb
MexLaw (Nov 2025): mexlaw.com/stay-compliant-register-your-short-term-rental
Casaztech (Sep 2025): pm.casaztech.com/post/quintana-roo-vacation-rental-regulations-2025
NAS Playa (Dec 2025): nasplaya.com
Riviera Maya News (Sep 2025): riviera-maya-news.com
The Yucatan Times (Sep 2025): theyucatantimes.com
Jetsetter Guide (Sep 2025): jetsetterguide.com
MayaMi Real Estate (Sep 2025): mayamirealestatemx.com
GetTransfer Blog (Sep 2025): blog.gettransfer.com
BNBCalc: bnbcalc.com/blog/short-term-rental-regulation/cancun-quintana-roo-guide
DeepArrival (Jun 2026): deeparrival.com/news/cancun-tourist-tax-2026
TheLatinvestor property taxes (Aug 2025): thelatinvestor.com/blogs/news/cancun-property-taxes
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Frequently Asked Questions

Is Airbnb legal in Cancun?

Yes, Airbnb and short-term rentals are legal in Cancun with proper registration and permits. The Quintana Roo Tourism Law was significantly reformed and published in August 2025, effective immediately. Key compliance steps: (1) Register on RETUR-Q via SITUR-Q (SEDETUR portal); (2) Obtain Stat

Do you need a permit for Airbnb in Cancun?

Yes. Cancun requires the following for short-term rental operation: Yes. Hosts must (1) register with the State Tourism Registry (RETUR-Q) via the SEDETUR/SITUR-Q online portal, and (2) obtain a State Operating License through the Quintana Roo Tax Administration Service (SATQ). Under the August 2025 tourism law reform, the municipality of Benito Juárez (Cancun) is f.

What taxes apply to short-term rentals in Cancun?

Short-term rental hosts in Cancun are subject to the following tax obligations: ISH (Impuesto sobre Hospedaje / Lodging Tax): 5–6% on short-term rental income (sources note 5% per TheLatinvestor/SATQ and 6% per Casaztech/NASPlaya — verify current rate with SATQ as it may have been adjusted). IVA (VAT): 16% on rentals under 28 days. ISR (Income Tax): progressive 1.92–35% for res.

What are the penalties for illegal Airbnb hosting in Cancun?

Hosts who operate without proper permits in Cancun may face enforcement. Fines up to MXN 100,000 (~$5,500 USD) for operating without RETUR-Q registration. Platform delisting (Booking.com, Airbnb, etc.) for non-compliant properties. Administrative sanctions from local authorities. Potential loss of all reservations and rev.

What are the key STR compliance requirements in Cancun?

Cancun (~Benito Juárez municipality) is one of Mexico's largest STR markets with ~24,000 active Airbnb-style units statewide (concentrated in Cancun, Playa del Carmen, and Tulum). The August 2025 reform is described by Governor Mara Lezama as 'one of Mexico's most advanced tourism laws.' Quintana Roo is the first Mexican state to legally obligate every municipality to actively regulate STR platfor

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