Vacation rentals in Baja California, Mexico, from Tijuana condos to the Valle de Guadalupe
If you manage vacation rentals in Baja California, the state charges a 5% lodging tax, and its 2026 revenue law applies the same rate when the booking comes through a digital platform. Beyond that tax there's no state law or state license for vacation rentals, so what really shapes your week happens locally, like cruise days in Ensenada, harvest season in the Valle or each building's rules in Tijuana. Upbridge's AI operations assistant, Cleo, works over WhatsApp with vacation rental operators and cleaning companies and organizes the cleanings and the inventory for each place.
The rules here
The tax rate comes straight from the law as published in the state's official gazette; the rest comes from the reports we link. Everything was checked as of September 25, 2026.
| Topic | What it says | Status | Since | Source |
|---|---|---|---|---|
| Lodging tax | Article 6 of the 2026 revenue law sets the rate at 5%. Motels pay 7%, and hosting through digital apps that act as intermediaries is also taxed at 5%. | In force | 2026 revenue law, published December 23, 2025 | Baja California official gazette |
| Where the tax goes | 70% of ordinary collections go to tourism in the state. Of that share, the governor's office handles 65% for tourism projects and the state tourism promotion trust handles 35%. For 2026 the law budgets 430.6 million pesos from this tax. | In force | 2026 revenue law | Baja California official gazette |
| State law or license | There's no state ban and no state license for vacation rentals. BNBCalc's guide, updated in August 2026, says the lodging tax is the only way the state reaches a rental directly. | No specific law | Checked in August 2026 | BNBCalc |
The SAT's withholding on platforms is federal, so we explain it once, on the page for all of Mexico.
This is not legal or tax advice, and Upbridge does not file anything for you: no registrations and no tax returns.
How it works on the ground
Ensenada took 202 cruise ships between January and June 2026, up from 170 a year earlier, El Imparcial reported. On ship days you should expect a lot more movement around the port, and if your homes are nearby, your cleaning crew is better off knowing the ship schedule when it plans the drive between houses.
The 2026 Vendimia, the wine harvest festival, ran from August 5 to 30, and organizers expected more than 90,000 visitors in the Valle de Guadalupe. August is when the Valle's stays bunch up, and each house burns through its supplies much faster that month.
In Tijuana, BNBCalc's guide warns that buildings in areas like Zona Río and Playas de Tijuana have HOA-style bylaws that can restrict or ban short-term rentals outright, and that those bylaws bind you whatever the city or the state allows. Before you take on a unit, read the building's rules, and make sure the guest knows how to get in and what they're allowed to use.
Where Upbridge fits
For August in the Valle, there's per-house inventory. It deducts the products you set up after every stay, and it alerts you in the app, by email and on WhatsApp when something's running low.
For a Tijuana building with bylaws, we build the guest guide with how to get in and what the building's rules are, and the guest opens it on their phone in English or Spanish. With online check-in they upload their ID before arriving, and you can switch on a PIN and a rental agreement if you want them.
On cruise days, every checkout on your calendar creates its own cleaning task, with a room-by-room photo checklist your crew fills in on their phone, so you can see which house is done even when they've been held up in traffic.
If you have rentals in Baja California, whether in Tijuana, Ensenada or the Valle, or you clean them for other people, Upbridge can help you keep every guest changeover in order, with a photo and a time on it.
If you run a cleaning company in Baja California
With more than 90,000 visitors in under a month, the Vendimia is when the most houses in the Valle will want you at the same time. The account for cleaning companies brings every owner's iCal or PMS into one calendar, so you can see the whole month before it starts. Your clients are yours, and we don't take a commission on any job.
Cities and areas
Tijuana
Besides the building bylaws, BNBCalc explains that the city's operating license is built for stores, restaurants, hotels and motels, and usually isn't asked of someone renting out a condo a few nights a month.
Ensenada
The city government says the port passed one million cruise visitors in October 2025, ranks first on Mexico's Pacific coast and third in the country, and was starting January 2026 with 32 ship calls. In the first half of 2026, 741,961 cruise passengers came ashore, against 611,322 in the same months of 2025, according to El Imparcial.
Valle de Guadalupe
The 36th Vendimia was expected to bring in more than 600 million pesos in spending, Almomento and Noro reported, with over 30 events spread across August.
Rosarito, Tecate and Mexicali
BNBCalc says each of these municipalities, like Ensenada, runs its own version of the municipal permit process. We couldn't confirm that with a second source, so ask the city government before you open a house there.
Other states
Questions about running rentals in Baja California
What's the lodging tax rate in Baja California in 2026?
5%, or 7% for motels, and hosting through a digital app is also 5%. That's Article 6 of the 2026 revenue law, published December 23, 2025.
Do I need a state license to rent nightly in Baja California?
There's no state license, according to BNBCalc in August 2026. Some municipalities, such as Ensenada and Rosarito, reportedly have their own permit, though that guide is the only source we found for it.
Can I rent a condo nightly in Zona Río, Tijuana?
It depends on the building. BNBCalc warns that buildings in Zona Río and Playas de Tijuana have bylaws that can restrict or ban short-term rentals.
Sources
Checked on September 25, 2026
- Official gazette of the State of Baja California, issue 75, December 23, 2025: “Ley de Ingresos del Estado de Baja California para el Ejercicio Fiscal 2026” (PDF, in Spanish).
- BNBCalc, “Tijuana Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts”, updated August 24, 2026.
- XXV Ayuntamiento de Ensenada, “Comenzará el 2026 con 32 arribos de cruceros en enero: Claudia Agatón”, December 31, 2025 (in Spanish).
- El Imparcial, “Ensenada recibe 130 mil pasajeros más en cruceros durante el primer semestre del año”, July 23, 2026 (in Spanish).
- Almomento, “Arrancan las Fiestas de la Vendimia 2026 en el Valle de Guadalupe”, August 6, 2026 (in Spanish).
- Noro, “Fiestas de la Vendimia 2026 en Valle de Guadalupe: programa”, July 29, 2026 (in Spanish).