Tourists pay the same 16% VAT at hotels, and in Merida, the capital city, it's 5% for the City Tax.

In 2026, the hotel tax in Mexico, known as the Impuesto Sobre Hospedaje (ISH), typically ranges from 2% to 5% depending on the specific state. Most major tourist destinations like Mexico City and Jalisco charge around 3.5% to 4%, while popular coastal regions like Quintana Roo (Cancun, Riviera Maya) and Nayarit sit at the higher end of the 5% bracket. A notable change this year is in Yucatán, where the rate was recently reduced from 5% to 4.5%. Additionally, many states apply a higher rate, often 6% or 7%, for bookings made through digital platforms like Airbnb. Beyond the ISH, travelers should also account for the federal Value Added Tax (IVA) of 16%, which is applied to the base room rate. Some municipalities also charge a small "Environmental Sanitation Fee" (roughly $1.50 to $2.00 USD per night). In Baja California Sur, international visitors staying over 24 hours must also pay the "Embrace It" levy, which has risen to approximately $488 MXN (about $21 USD) as of early 2026.