Renting Your Los Cabos Property on Airbnb: Rules, Taxes and Permits

Read the condominium rules before you buy

This section is first because it is the one that decides whether the rest of the page matters to you.

Many Los Cabos condominium regimes restrict or prohibit short-term rental. The rules live in the reglamento and the condominium regime, and they are enforceable by the owners’ assembly regardless of what federal or state law permits. Common restrictions include minimum stay periods, a cap on the number of rental units, mandatory participation in a building rental programme, registration of guests with security, and outright prohibition.

If rental income is part of your purchase arithmetic, make the reglamento a written condition of your offer and read it before the contingency period closes. Retrofitting this after closing is not possible — you would be asking an assembly to amend the regime.

The same documents matter for your carrying costs; see HOA fees and what to verify.

Is it legal? Yes — there is no national licence

Mexico has no single national permit or licence for short-term rental owners. What exists instead is a stack of tax registrations at federal, state and municipal level, which is why the question “do I need a permit?” gets contradictory answers online.

What you actually need:

• An RFC, the Mexican tax ID, registered for rental income. This is the foundation — nothing else works without it, and a foreign owner can obtain one.
• Registration with the Secretaría de Finanzas y Administración of Baja California Sur for lodging tax purposes.
• Any municipal requirement applicable in Los Cabos, which should be confirmed locally as these change.

The taxes, and what the platform handles for you

The ISH rate of 3% is set in the Ley de Hacienda del Estado de Baja California Sur and applies to the lodging price before other taxes and fees.

Airbnb, Vrbo and comparable platforms are integrated into Mexico’s tax collection system and act as withholding agents: they collect ISH from guest payments and remit it to the state, and they withhold ISR and IVA from host payouts. That materially reduces the compliance burden — but withholding is not the same as filing. Depending on your registration and whether you rent off-platform, you may still have declarations to make. Retain a Mexican accountant; this is inexpensive and the alternative is not.

The visitor tax your guests will ask about

Separate from anything you owe: Baja California Sur charges a tourism levy on international visitors staying more than 24 hours, which rose to MXN 488 for 2026 from MXN 470.

It is paid by the traveller, not by you, and it is not collected through your rental. Guests do ask hosts about it, and it is separate from any charge collected at the airport, so a line in your listing and your check-in message saves a stream of messages.

What actually determines the return

• The HOA rules, first and last.
• Management cost. Full-service local management in Los Cabos is a meaningful percentage of gross, and remote self-management of a property in a different country rarely survives its first plumbing failure.
• Seasonality. Los Cabos demand is sharply seasonal, and an annual projection built on peak-week rates is not a projection.
• HOA dues and predial as fixed costs against the income. See closing costs and annual property tax.
• Building rental programmes, where a resort-branded development requires or offers participation on set terms.
• Your exit tax position. Rental use affects the deductions available when you sell — see capital gains tax.

If you are buying specifically to rent, the shortlist looks different from a shortlist for personal use. Start with Cabo San Lucas, the Corridor and San José del Cabo, and tell me the strategy before the shortlist, not after.

General information, current as of August 2026. Tax rates, platform withholding rules and municipal requirements change. Confirm current obligations with a Mexican accountant and with the Secretaría de Finanzas y Administración of Baja California Sur.