The municipalities of Comondú, La Paz, Loreto, and Mulegé have incorporated the Environmental Sanitation Tax into their local tax codes. The tax applies to lodging services, vehicle rentals, and the leasing of recreational or sports boats. It is already in effect for Airbnb properties, hotels, and rental cars and boats throughout Baja California Sur, though not for restaurants.
According to the legislation, “the payment of the environmental sanitation fee by users of rooms in hotels, inns, guesthouses, and motels will be levied at a rate of 70% of the daily value of the Unit of Measurement and Update (UMA) per room.”
This means guests will pay an additional 82 pesos (about $4.60 US) per night for hotel, inn, guesthouse, hostel, and motel stays, as well as for accommodations such as private homes, apartments, shared rooms, RVs, and campsites.
The amendment to the Finance Law in these municipalities also specifies that lodging provided through digital platforms or similar services will be subject to twice the daily UMA value per occupied unit, 234 pesos (about $13 US) based on the rate effective February 1, 2025.
For rental vehicles, the fee will be set at 50% of the UMA per rental day, or 58.65 pesos ($3.20 US), based on 2026 values. The same rate will apply to rentals of recreational or sports vessels, calculated per rental event within a single calendar day.
In Los Cabos, the Environmental Sanitation Tax has been in effect since 2025 and extends further than in other municipalities. It also applies to customers of cantinas, breweries, nightclubs, cabarets, bars, microbreweries, craft beer pubs, restaurants, cafés, billiard halls, bowling alleys, cocktail lounges, and small eateries.
According to the regulation, “all customers of these establishments are required to pay the environmental sanitation fee equivalent to 10% of the daily UMA value for any consumption exceeding four UMAs on the simplified invoice or purchase receipt.”
