Mexico: Increase in lodging tax rate for certain tourist accommodation services (State of Guerrero)
The increase applies to taxpayers who provide temporary tourist accommodation services.
The increase applies to taxpayers who provide temporary tourist accommodation services.
Decree 441 increased the lodging tax rate to 4% (from 3%) in the State of Guerrero—effective 12 April 2023.
The increase applies to taxpayers who provide temporary tourist accommodation services in houses, apartments, residences, villas, condominiums and all types of non-hotel facilities, either directly or through intermediaries, promoters, facilitators or digital platforms. The increase does not apply to taxpayers who provide lodging services in hotels, motels, timeshares, campgrounds, inns, mobile home locations, guest houses, suites, and bungalows.
Additional guidance for taxpayers who grant lodging services through digital platforms will be issued within 180 days of the effective date of the decree.
Read an April 2023 report (Spanish) prepared by the KPMG member firm in Mexico
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