Baja California Sur collected close to 1 billion pesos from its lodging tax in 2025, according to the state Finance Secretary, a figure that officials expect to repeat this year. The announcement, made during a public budget briefing in La Paz, offers a clear snapshot of how much Baja’s hotel sector contributes to the state treasury—and how much officials have come to rely on those rooms being full.
Finance Secretary Bertha Montaño Cota confirmed the 1 billion peso mark during a July 28 press conference summarizing the fiscal record of the current administration. Over the past five years—2021 through 2025—the state has collected just over 4.9 billion pesos from the lodging tax, with another 1 billion projected for 2026.
For a state where tourism drives the economy and fills municipal budgets, the consistency is notable. The lodging tax applies to hotel stays, resorts and officially registered short-term rentals. It is separate from the more controversial foreign visitor fee, which has struggled to gain traction and has raised only 50 million pesos over the same period due to collection problems and limited cooperation from booking platforms.
Where the Money Comes From
The lodging tax is straightforward: a percentage of each night’s room rate goes to the state. Unlike arrival fees or tourism surcharges, this one is charged directly by hotels and funneled to the Finance Secretariat. In recent years, state officials have worked to enforce collection from vacation rental platforms like Airbnb, which initially operated outside the formal tax structure.
The consistency of the 1 billion peso figure year over year suggests that occupancy rates and average room prices have remained relatively stable even as other sectors of the Baja economy have fluctuated. Earlier this year, state tourism officials projected 70% hotel occupancy for the summer season, a sign that demand remains robust despite inflation and rising airfares.
Total Local Revenue Tops 13 Billion Pesos
Montaño Cota also reported that total local tax collection—including all state-level taxes and fees—exceeded 13.1 billion pesos during the current administration. That figure includes lodging taxes, vehicle registration fees, state-level surcharges and various municipal contributions.
One line item stood out: nearly 500 million pesos set aside in a disaster relief fund. The secretary called it a record for Baja California Sur and emphasized that it provides a financial cushion in case of hurricanes, floods or other emergencies. In a region where tropical storms can shut down airports and flood coastal roads, having cash on hand is more than an accounting detail.
What This Means for Residents and Businesses
For local governments and service providers, lodging tax revenue is not abstract. It helps fund infrastructure, beach cleanup, public safety and tourism promotion. When hotel occupancy drops, so does tax revenue—and that can delay public works projects or force budget cuts elsewhere.
The steady billion-peso haul suggests that Baja’s tourism machine is performing as expected, at least from a revenue perspective. Whether that money translates into better roads, cleaner beaches or improved public services is a separate question, one that residents and business owners will be watching closely as the current administration winds down and a new one prepares to take over.
In the meantime, the message from the Finance Secretariat is clear: the hotel tax works, and officials expect it to keep working. For a state where tourism is both the main draw and the main revenue source, that is probably the best news anyone could ask for.
