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Puerto Vallarta

Jalisco · Mexico
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Puerto Vallarta Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredNo STR-specific state license historically; a new municipal business-license/registration requirement for STR platforms is planned under the 2026 inco
Tax RateJalisco state Lodging Tax (ISH) — Airbnb help page states 5% of listing price (incl. cleaning fees) for Jalisco; historically 3% when introduced in 20
Night / Day CapNone sourced; Jalisco legislative proposals have discussed a possible 180-night cap (Mexico City-style) but not enacted.
Minimum StayUnknown (no municipal minimum sourced).
Permit FeeAnnual municipal business license fee anticipated under 2026 framework (amount Unknown).
PenaltiesFines or operating restrictions for non-compliance under the proposed municipal framework (specifics Unknown); SAT penalties for tax non-compliance.
Primary Residence RequiredNo (no residency requirement sourced).
Occupancy LimitUnknown.
Browse all 11 STR regulations in Mexico →

Puerto Vallarta Airbnb & Vacation Rental Regulation Overview

Puerto Vallarta Short-Term Rental Regulations Overview

Short-term rental operations in Puerto Vallarta, Jalisco 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 state license historically; a new municipal business-license/registration requirement for STR platforms is planned under the 2026 income law (proposal to city council Aug 27, 2025) — h. The associated permit fees are Annual municipal business license fee anticipated under 2026 framework (amount Unknown)..

Tax Requirements for Airbnb Hosts in Puerto Vallarta

Short-term rental operators in Puerto Vallarta should be aware of these tax obligations: Jalisco state Lodging Tax (ISH) — Airbnb help page states 5% of listing price (incl. cleaning fees) for Jalisco; historically 3% when introduced in 2018. Puerto Vallarta municipal lodging tax rose to 5% from Jan 2026 (third consecutive annual increas. Yes — RFC with SAT; standard SAT tax obligations; Jalisco state lodging tax applies via platforms..

Hosting Rules and Restrictions in Puerto Vallarta

Key operational rules for vacation rental hosts in Puerto Vallarta include: Primary residence requirement: No (no residency requirement sourced).. Rental day cap: None sourced; Jalisco legislative proposals have discussed a possible 180-night cap (Mexico City-style) but not enacted.. Occupancy limit: Unknown.. Minimum stay: Unknown (no municipal minimum sourced)..

Zoning and Location Requirements in Puerto Vallarta

Zoning considerations for short-term rentals in Puerto Vallarta: Unknown (no published neighborhood bans for Puerto Vallarta; HOA rules may apply).. Density rules: Unknown.. Insurance: Unknown..

Penalties for Non-Compliance in Puerto Vallarta

Hosts who fail to comply with Puerto Vallarta's short-term rental regulations may face enforcement action. Fines or operating restrictions for non-compliance under the proposed municipal framework (specifics Unknown); SAT penalties for tax non-compliance..

Platform Obligations in Puerto Vallarta

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Puerto Vallarta: Airbnb collects/remits the Jalisco lodging tax on bookings and withholds ISR/IVA under SAT digital-platform rules; the proposed municipal tax would target hosting platforms directly..

Full Regulatory Details

Regulatory Status
Active
License / Registration
No STR-specific state license historically; a new municipal business-license/registration requirement for STR platforms is planned under the 2026 income law (proposal to city council Aug 27, 2025) — hosts may need to register with the city and pay an annual business license fee.
Tax Registration
Yes — RFC with SAT; standard SAT tax obligations; Jalisco state lodging tax applies via platforms.
Permit Fee
Annual municipal business license fee anticipated under 2026 framework (amount Unknown).
Primary Residence Rule
No (no residency requirement sourced).
Night / Day Cap
None sourced; Jalisco legislative proposals have discussed a possible 180-night cap (Mexico City-style) but not enacted.
Occupancy Limit
Unknown.
Tax Rate
Jalisco state Lodging Tax (ISH) — Airbnb help page states 5% of listing price (incl. cleaning fees) for Jalisco; historically 3% when introduced in 2018. Puerto Vallarta municipal lodging tax rose to 5% from Jan 2026 (third consecutive annual increase, up from 4%). Plus federal ISR and 16% IVA on furnished rentals.
Zoning Restrictions
Unknown (no published neighborhood bans for Puerto Vallarta; HOA rules may apply).
Minimum Stay
Unknown (no municipal minimum sourced).
Density Rules
Unknown.
Insurance Required
Unknown.
Platform Obligations
Airbnb collects/remits the Jalisco lodging tax on bookings and withholds ISR/IVA under SAT digital-platform rules; the proposed municipal tax would target hosting platforms directly.
Compliance Notes
Provide RFC to Airbnb for lowest withholding; declare income to SAT; issue facturas. New municipal scheme would require city registration and annual license fee; non-compliance could lead to fines or restrictions.
Effective Date
Municipal lodging tax 5% from Jan 2026; proposed platform/business tax to take effect in 2026 if approved into the city's income law.
Key Notes
Note conflicting lodging-tax figures: Airbnb cites 5% Jalisco state lodging tax while Puerto Vallarta's municipal lodging tax also rose to 5% in 2026 — these are framed as overlapping state/municipal levies in differing sources.
Penalties
Fines or operating restrictions for non-compliance under the proposed municipal framework (specifics Unknown); SAT penalties for tax non-compliance.
Additional Context
Coastal restricted zone — foreigners hold property via fideicomiso. Puerto Vallarta is moving to tax STRs like hotels for competitive fairness; tax burden on guests/hosts rising year-over-year.
Sources
vallartadaily.com (lodging tax 2026, Nov 2025)
williamhutt.mx/BeachPleasePVR (Aug 2025)
airbnb.com/help/article/2288
thelatinvestor.com (Guadalajara/Jalisco, Apr 2026)

Frequently Asked Questions

Is Airbnb legal in Puerto Vallarta?

Yes, Airbnb and short-term rentals are legal in Puerto Vallarta with proper registration and permits. Provide RFC to Airbnb for lowest withholding; declare income to SAT; issue facturas. New municipal scheme would require city registration and annual license fee; non-compliance could lead to fines or

Do you need a permit for Airbnb in Puerto Vallarta?

Yes. Puerto Vallarta requires the following for short-term rental operation: No STR-specific state license historically; a new municipal business-license/registration requirement for STR platforms is planned under the 2026 income law (proposal to city council Aug 27, 2025) — hosts may need to register with the city and pay an annual business license fee..

What taxes apply to short-term rentals in Puerto Vallarta?

Short-term rental hosts in Puerto Vallarta are subject to the following tax obligations: Jalisco state Lodging Tax (ISH) — Airbnb help page states 5% of listing price (incl. cleaning fees) for Jalisco; historically 3% when introduced in 2018. Puerto Vallarta municipal lodging tax rose to 5% from Jan 2026 (third consecutive annual increase, up from 4%). Plus federal ISR and 16% IVA on fu.

What are the penalties for illegal Airbnb hosting in Puerto Vallarta?

Hosts who operate without proper permits in Puerto Vallarta may face enforcement. Fines or operating restrictions for non-compliance under the proposed municipal framework (specifics Unknown); SAT penalties for tax non-compliance..

What are the key STR compliance requirements in Puerto Vallarta?

Note conflicting lodging-tax figures: Airbnb cites 5% Jalisco state lodging tax while Puerto Vallarta's municipal lodging tax also rose to 5% in 2026 — these are framed as overlapping state/municipal levies in differing sources.

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