Vacation rentals in Zacatecas, Mexico, a state with 587 listings where the platform pays the lodging tax
If you manage vacation rentals in Zacatecas, the state Revenue Law charges a 3% lodging tax and names furnished homes and apartments outright. Since the December 2021 reform, when a booking comes through a digital platform, the platform adds the tax to the price and hands it to the state. AirROI counts 587 active listings across six markets, at 28% occupancy. 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 45 to 52 of the Zacatecas state Revenue Law (Ley de Hacienda) in the compilation kept by the state's legal office, last amended by Decree 19 of December 29, 2021. Checked on October 24, 2026.
| Topic | What it says | Status | Since | Source |
|---|---|---|---|---|
| Lodging tax | Article 49 sets the rate at 3%. Article 45 brings fully or partly furnished apartments, houses and villas under the tax, and article 50 asks for a monthly return within 17 calendar days. El Contribuyente's 2026 table gives the same rate. | In force | Decree 19, December 29, 2021 | Revenue Law and El Contribuyente |
| The platform collects and pays | Under article 46, digital platforms add the tax to the final price of the stay and are the ones required to pay it in. Article 46 Bis has them register with the state taxpayer registry as withholding agents when they collect between guest and host. | In force | December 29, 2021 | Revenue Law |
| Host registration | Article 52 asks whoever provides the lodging to sign up with the state taxpayer registry within 15 days of starting to operate. The duty sits with the host, including when a booking doesn't go through any platform. | In force | 2016 Revenue Law | Revenue Law |
| Short-term rental law | We found no state law, tourism register for hosts or cap on nights for short-term rentals in Zacatecas. | No specific law | Checked October 24, 2026 | Upbridge search |
The compilation we read shows no amendments after 2021. If the state congress changed anything in 2025 or 2026, it isn't in there, so check with your accountant.
Platforms withhold income tax and VAT under federal law, which we cover on the Mexico page.
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
Each market has its own month. Per AirROI, July is the best in Fresnillo, and December in Guadalupe and in Tlaltenango de Sánchez Román. January is the worst in Guadalupe and February in Tlaltenango. If you have houses in more than one town, the quiet weeks don't line up.
The guests change from place to place too. In Guadalupe 93% are from Mexico, mostly Mexico City, Guadalajara and Aguascalientes. In Tlaltenango 40% come from abroad, most of them from the United States.
Zacatecas airport handled 423,818 passengers in 2025, 14.2% more than in 2024, according to OMA's report. Almost half of them, 202,679, were international, up 21.1%, and in the fourth quarter it was among the group's fastest-growing airports.
In March 2026 the federal tourism secretary, Josefina Rodríguez Zamora, presented the 40th Festival Cultural Zacatecas at the National Palace, with more than 400 events and over 500 million pesos in expected spending (Vanguardia).
Where Upbridge fits
Since the platform collects the tax and a direct booking doesn't, whoever does your books needs to know where each stay came from. When you connect Guesty, Hostaway, Lodgify or Uplisting, or an iCal per channel, each cleaning stays tied to its booking and its channel.
For guests coming from the United States, the guest guide comes in Spanish and English, with how to get in, where to park and who to message if something breaks. We build it and the guest opens it on their phone.
In each town's slow months, a photo checklist can repeat every month for the deep clean, and the cleaner ticks it off room by room.
If you manage vacation rentals or clean homes in Zacatecas, in the capital, in Guadalupe, in Fresnillo or in Jerez, Upbridge helps with everything between one guest leaving and the next one arriving.
If you run a cleaning company in Zacatecas
In Zacatecas your schedule depends on the capital's events and on each town's months, which don't match. The cleaning company account puts every client's checkouts in one calendar, whatever iCal or PMS each one uses, so before September you can see how many cleanings the fair brings. Your clients stay yours, and we don't charge a percentage per cleaning.
Cities and areas
Zacatecas city
AirROI counts 85 listings in the city, with December as the best month. Its page covers the Cultural Festival, the National Fair, the Morisma de Bracho and the December 2025 water cut.
Guadalupe
Right next to the capital, it has 88 listings at 26% occupancy, per AirROI.
Fresnillo
It has 34 listings at 27% occupancy, and July is its best month.
Tlaltenango and Jerez
Tlaltenango de Sánchez Román has 33 listings at 21% occupancy, and Jerez 20, too few for AirROI to rank it.
Other states
San Luis Potosí, Jalisco, Nuevo León and Nayarit border Zacatecas.
Questions about running rentals in Zacatecas
What is the lodging tax in Zacatecas for an Airbnb home?
3%, under article 49 of the state Revenue Law. Article 45 names furnished houses and apartments explicitly, and the return is monthly, within 17 calendar days.
Who pays the Zacatecas lodging tax when the booking comes through a platform?
The platform. Since Decree 19, published December 29, 2021, the law has it add the tax to the final price, register as a withholding agent with the state taxpayer registry and pay it to the state.
How many Airbnb listings does the state of Zacatecas have?
AirROI counts 587 active listings in the state between October 2025 and September 2026, at 28% occupancy. The markets it tracks include the capital, Guadalupe, Fresnillo, Tlaltenango de Sánchez Román and Jerez.
Sources
Checked on October 24, 2026
- Ley de Hacienda del Estado de Zacatecas, compilation by the state government's legal office, last amended by Decree 19, published December 29, 2021, in a copy hosted on a municipal transparency site.
- OMA, fourth-quarter 2025 operating and financial results, filed with the Mexican Stock Exchange, February 23, 2026.
- AirROI, Airbnb data for the state of Zacatecas, six markets, October 2025 to September 2026, updated October 1, 2026.
- El Contribuyente, lodging tax rates by state for 2026, accessed October 24, 2026.
- Vanguardia, Karla Velázquez, report on tourism in Mexico in 2026 and the Festival Cultural Zacatecas, March 18, 2026.