Renting out homes in the State of Mexico: the tax rules a property manager deals with
If you manage vacation rentals in the State of Mexico, the state's tax code (the Código Financiero) charges a 4% lodging tax and names furnished apartments rented for tourism outright. Nothing changed for 2026, and stays longer than 15 days in a row still pay 2%, according to El Contribuyente. 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
We read articles 69 A to 69 E Bis of the Código Financiero del Estado de México y Municipios, in the version last amended on December 19, 2025. We didn't find the 2% long-stay rate in that text, so that row comes from El Contribuyente.
| Topic | What it says | Status | Since | Source |
|---|---|---|---|---|
| Tax rate | The lodging tax is 4%, worked out before VAT and leaving out anything charged for food. | In force | January 1, 2014 | Tax code, art. 69 B |
| Who it covers | The guest owes it, and whoever provides the stay passes it on as a separate line. The list of taxed lodging includes villas, bungalows, guest houses and furnished apartments rented out for tourism. | In force | January 1, 2014 | Tax code, art. 69 A |
| Platforms | When the tax is collected through a platform, the platform pays it in with a monthly return, due by the 10th, and that takes the obligation off the host and the guest. | In force | Current text, 2026 | Tax code, art. 69 C |
| What the host has to do | The host has to sign up with the state taxpayer registry, give a receipt that shows the tax separately, and keep a record of what each stay was worth along with occupancy details. | In force | Current text, 2026 | Tax code, art. 69 E |
| Long stays | A guest staying more than 15 days in a row pays 2% instead of 4%. El Contribuyente reports the discount is still there in 2026. | In force | Unchanged in 2026 | El Contribuyente |
El Contribuyente's 2026 rate table shows the same figures for the state: 4% in general, 2% past 15 days, and payment by the 10th of the following month.
We didn't find a State of Mexico law that makes hosts join a registry or caps the nights you can rent, the way Mexico City does, so what you deal with here is mostly tax.
There's one thing worth raising with your accountant. Airbnb's help center says it has collected lodging tax on State of Mexico bookings since April 1, 2019, but the wording of that entry, 2% rate included, is copied word for word from its Chiapas entry. So we don't treat that 2% as a number you can rely on.
The income tax and VAT that Airbnb and other platforms withhold for the SAT are federal, and they have their own section on our page for vacation rentals across 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
Article 69 E says you keep a record of what each stay was charged and the occupancy details. If there's nothing to work from, article 69 D lets the tax office estimate the tax by multiplying your rooms by your average rate. Keeping each property's stay history current is what protects you, and it's far easier than rebuilding it the day someone asks.
Whether a stay pays 4% or 2% comes down to whether it runs past 15 days. You'll want to know how long each booking is from the moment it lands, and a three-week stay runs differently from a weekend, with a clean halfway through and more supplies per house.
When a booking doesn't go through a platform, the tax is passed to the guest as a separate line on the receipt. It's worth telling a guest who books direct what they'll pay in tax as soon as they book.
Where Upbridge fits
For the stay history, we connect Guesty, Hostaway, Lodgify or Uplisting, or import your calendar over iCal, and every checkout creates its cleaning task. With our photo cleaning checklists, each checkout also leaves a timestamped report. The tax record is still yours or your accountant's to keep, but each property's history no longer lives in your head.
For stays longer than two weeks, the inventory for each property is deducted after every stay based on the products you set up, and it takes manual adjustments for when you restock in the middle of a long stay. It alerts you in the app, by email and on WhatsApp when something's running low.
If you manage homes or clean them anywhere in the State of Mexico, we can help you run a weekend booking and a month-long stay with the same order, from the calendar to the last photo.
If you run a cleaning company in the State of Mexico
With a lower rate for stays past 15 days, some owners may go after guests who stay for weeks, and those houses need cleans in the middle of a stay, not just at checkout. The account for cleaning companies puts each owner's iCal or PMS into one calendar, so you can see in one place when each guest leaves and how long each stay runs. Your client stays your client, and we keep nothing of what they pay you to clean.
Cities and areas
Valle de Bravo
Its page covers the numbers on its Airbnb supply, its seasons and what it takes to run a weekend house there.
Malinalco
AirROI counted 178 active Airbnb listings as of September 2026, and 47% of guests came from Mexico City. Its page covers the archaeological site, which is closed on Mondays, and the festival weekends.
State of Mexico lodging tax: common questions
What percentage does the State of Mexico charge on a furnished apartment rental?
It's 4%, under article 69 B of the Código Financiero del Estado de México y Municipios, before VAT and not counting food. Furnished apartments rented for tourism are named in article 69 A.
If I rent on Airbnb in the State of Mexico, who pays the lodging tax?
If the platform collects it, the platform pays it in with a monthly return due by the 10th, and under article 69 C that releases the host and the guest. On a direct booking, you pass it on in the receipt yourself.
Is there a lower rate for long stays in the State of Mexico?
Stays of more than 15 days in a row pay 2% instead of 4%, and El Contribuyente reported in February 2026 that the discount hasn't changed.
Sources
Checked on September 25, 2026
- State of Mexico government, “Código Financiero del Estado de México y Municipios”, articles 69 A to 69 E Bis (in Spanish), last amended December 19, 2025.
- El Contribuyente, February 2, 2026 piece on what changed in each state's lodging tax, State of Mexico section (in Spanish).
- El Contribuyente, 2026 table with each state's rate.
- Airbnb Help Center, “Tax collection and remittance by Airbnb in Mexico”, checked September 25, 2026.