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Property owners in Playa del Carmen face a complex structure of taxes and fees in 2025.
Understanding these costs is crucial for anyone considering purchasing real estate in this popular Mexican Caribbean destination, as they can significantly impact your investment returns and annual expenses. From the basic predial property tax to federal coastal fees for beachfront properties, the financial obligations vary considerably depending on your property's location, use, and value.
If you want to go deeper, you can check our pack of documents related to the real estate market in Mexico, based on reliable facts and data, not opinions or rumors.
The predial property tax rate in Playa del Carmen for 2025 is 0.19% of the cadastral value for residential properties, with significant early payment discounts ranging from 15% to 25% depending on when you pay.
Property owners should budget approximately 4,000-6,000 MXN annually for basic taxes and fees, plus additional costs if the property is beachfront or used for short-term rentals.
| Tax/Fee Type | Rate/Amount | Payment Frequency |
|---|---|---|
| Predial Property Tax | 0.19% of cadastral value | Annual |
| Property Acquisition Tax (ISAI) | 2%-4.5% of assessed value | One-time at purchase |
| ZOFEMAT Fee (beachfront) | ~16,224 MXN/year (varies by size) | Annual |
| Garbage Collection Fee | 1,200-2,400 MXN/year (estimated) | Annual or quarterly |
| Airbnb Lodging Tax | 6% of rental income | Monthly/quarterly |
| Capital Gains Tax | 25% gross or 1.92%-35% net gain | At sale |
| Early Payment Discount | 15%-25% (January-February) | Annual incentive |
What is the current predial property tax rate in Playa del Carmen for 2025, and how is it calculated?
The predial property tax rate in Playa del Carmen for 2025 is set at 0.19% of the property's cadastral (assessed) value for residential properties.
The calculation is straightforward: you multiply your property's cadastral value by 0.0019 to determine your annual predial tax obligation. For example, if your property has a cadastral value of 2,000,000 MXN, your annual predial tax would be 3,800 MXN before any applicable discounts.
The cadastral value is typically lower than the market value and is determined by the municipal government based on factors like location, size, construction quality, and local market conditions. This assessed value serves as the baseline for calculating not only your predial tax but also other property-related fees.
As of September 2025, this rate remains consistent with previous years, making it relatively predictable for property owners to budget their annual tax obligations.
Are there different predial tax brackets or percentages based on property size or value?
Playa del Carmen applies a flat predial tax rate of 0.19% for residential properties, regardless of size or value.
Unlike some Mexican municipalities that use tiered tax brackets, Playa del Carmen maintains a uniform rate structure for residential real estate. However, commercial and luxury properties may face higher rates, typically ranging from 0.3% to 0.5% of their cadastral value.
This flat-rate system simplifies tax calculations for residential property owners and ensures predictable costs regardless of whether you own a modest condo or a luxury beachfront villa. The municipality focuses on property use classification rather than value brackets to determine tax rates.
The straightforward rate structure makes Playa del Carmen attractive for real estate investment since you can easily calculate long-term holding costs without worrying about escalating tax brackets as property values appreciate.
What additional municipal fees are charged to property owners in 2025?
Property owners in Playa del Carmen face several additional municipal fees beyond the basic predial tax in 2025.
The primary additional fee is garbage collection, which is typically billed quarterly or annually with an estimated cost ranging from 1,200 to 2,400 MXN per year for residential properties. The municipality offers a 10% discount for businesses that pay their annual garbage collection fees during license renewal periods in January or February.
Other potential municipal fees may include street lighting, security services, and infrastructure maintenance charges, though specific 2025 rates for these services were not published in available municipal documentation. Some residential developments may also have additional community-specific fees managed through homeowners associations.
Property owners should verify exact municipal fee amounts with the local Ayuntamiento, as rates can vary based on property location, size, and specific municipal services provided to different neighborhoods within Playa del Carmen.
What is the ZOFEMAT coastal federal concession fee for beachfront properties in 2025?
Beachfront property owners in Playa del Carmen must pay the ZOFEMAT federal concession fee, which is administered by SEMARNAT and calculated based on the property's size and use.
A specific example from nearby Playa Paraiso shows a ZOFEMAT fee of 16,224 MXN per year for a beachfront lot, though this amount varies significantly depending on the exact square footage and intended use of the federal maritime zone concession. The fee structure is determined by federal regulations and can differ substantially between properties.
The ZOFEMAT fee applies to any structures or improvements within the Federal Maritime Terrestrial Zone, which extends 20 meters inland from the high tide line. This includes beach clubs, restaurants, residential structures, and any permanent installations on beachfront properties.
It's something we develop in our Mexico property pack.
Property owners should obtain specific fee calculations from SEMARNAT or qualified legal counsel, as the exact amount depends on detailed measurements and the specific concession terms approved for each property.
How much is the property acquisition tax when buying a property in Playa del Carmen in 2025?
The property acquisition tax (ISAI) in Playa del Carmen ranges from 2% to 4.5% of the property's assessed value at the time of purchase.
This tax is collected at closing along with other transfer fees and is a one-time payment required for all property transactions. The exact rate within the 2%-4.5% range depends on the specific property value and local municipal regulations in effect at the time of purchase.
For example, on a property with an assessed value of 3,000,000 MXN, the ISAI could range from 60,000 to 135,000 MXN depending on the specific rate applied. This tax is separate from notary fees, registration costs, and other closing expenses.
Buyers should budget for this tax as part of their total acquisition costs, and the exact rate should be confirmed with the notary public handling the transaction, as municipal rates can be updated annually.
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Are there specific taxes or fees for Airbnb and short-term rental properties in 2025?
Short-term rental properties in Playa del Carmen face several specific taxes and regulatory requirements in 2025.
The primary additional cost is the lodging tax (ISH) of 6% of gross rental income, which must be collected from guests and remitted to Quintana Roo state authorities. Property owners operating short-term rentals must also obtain a state operating license from the tax authority.
Beyond the lodging tax, short-term rental income is subject to federal income tax (ISR) and VAT, requiring hosts to comply with Mexican fiscal obligations including tax registration and regular filings. These tax requirements apply to all short-term rental platforms, including Airbnb, VRBO, and direct bookings.
The combination of licensing requirements, tax compliance, and additional administrative burden makes short-term rental operation more complex than traditional long-term rentals, requiring careful financial planning and often professional tax assistance.
What income tax rates apply to long-term rental income in 2025?
Long-term rental income in Playa del Carmen is subject to Mexico's graduated personal income tax rates, which range from 1.92% to 35% depending on total taxable income.
| Taxable Income Range (MXN) | Base Tax (MXN) | Rate on Surplus (%) |
|---|---|---|
| 0.01 – 8,952.49 | 0 | 1.92% |
| 8,952.50 – 75,984.55 | 171.88 | 6.40% |
| 75,984.56 – 133,536.07 | 4,461.94 | 10.88% |
| 133,536.08 – 1,503,902.46 | 10,740.07 | 21.36% |
| 1,503,902.47 – 4,511,707.37 | 392,294.17 | 34.00% |
| 4,511,707.38+ | 1,414,947.85 | 35.00% |
Property owners can deduct legitimate expenses including property taxes, utilities, mortgage interest, insurance, maintenance costs, and depreciation when calculating taxable rental income. Proper documentation of all expenses is essential for tax compliance and optimization.
What capital gains tax rate applies when selling property in Playa del Carmen in 2025?
Property sellers in Playa del Carmen have two options for calculating capital gains tax in 2025, allowing them to choose the most favorable method.
Option one applies a flat 25% tax rate on the gross sales price with no deductions allowed. Option two applies Mexico's graduated personal income tax rates (1.92% to 35%) on the net capital gain, calculated as the sale price minus acquisition costs and allowable adjustments.
Mexican residents selling their primary residence may qualify for an exemption on capital gains up to approximately 5.9 million MXN, subject to meeting specific ownership duration and residency requirements. This exemption requires proper documentation and proof of primary residence status.
It's something we develop in our Mexico property pack.
Most sellers benefit from choosing the net gain calculation method when they have significant acquisition costs, improvements, or holding expenses that can be deducted from the taxable gain.
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Are there early payment discounts for predial tax in 2025?
Playa del Carmen offers substantial early payment discounts for predial property tax in 2025, providing significant savings for prompt payment.
The discount structure for 2025 includes:
- 25% discount for payments made January 1-15
- 20% discount for payments made January 16-31
- 15% discount for payments made February 1-28
- 50% discount for vulnerable groups (retirees, pensioners, people with disabilities, seniors with INAPAM/INE credentials) on one property only, valid January 1-June 30
- No discount for payments made after February 28
For a property with 3,800 MXN annual predial tax, paying in the first half of January would reduce the cost to 2,850 MXN, representing savings of 950 MXN. These discounts make early payment financially attractive and help improve municipal cash flow.
Property owners should plan to pay their predial tax as early as possible in January to maximize savings, as the discount percentage decreases significantly after the first two weeks of the year.
What are the penalties for late property tax payments in 2025?
Late payment of predial and other municipal taxes in Playa del Carmen results in monthly accumulating penalties and interest charges.
While specific penalty rates for 2025 were not explicitly published in available municipal documents, Mexico typically applies monthly interest and surcharge rates to overdue tax payments. These penalties compound monthly, making delayed payment increasingly expensive over time.
The accumulation of penalties can quickly exceed the value of early payment discounts, making prompt payment both financially prudent and necessary for maintaining good standing with municipal authorities. Late payments may also complicate future property transactions or municipal permit applications.
Property owners facing payment difficulties should contact the municipal tax office directly to discuss potential payment plans or arrangements before penalties accumulate significantly.
How often must property taxes and fees be paid in 2025?
Most property taxes and fees in Playa del Carmen follow an annual payment schedule, with specific timing requirements for optimal cost management.
The payment frequency for different taxes and fees includes:
- Predial property tax: Annual payment due in January/February
- ZOFEMAT federal concession fee: Annual payment to SEMARNAT
- Garbage collection fees: Annual or quarterly options available
- Property acquisition tax (ISAI): One-time payment at purchase closing
- Short-term rental taxes: Monthly or quarterly filings depending on income level
The annual payment schedule allows property owners to budget effectively and take advantage of early payment discounts. No evidence exists of monthly or quarterly predial tax payment options in Playa del Carmen, unlike some other Mexican municipalities.
It's something we develop in our Mexico property pack.
Property owners should establish calendar reminders for January tax payments to ensure they capture maximum early payment discounts and avoid late penalty accumulation.
What is the average total yearly cost for property owners in Playa del Carmen in 2025?
Property owners in Playa del Carmen should budget approximately 4,000 to 6,000 MXN annually for basic taxes and municipal fees, excluding rental income taxes and capital gains.
| Property Type | Annual Cost Range (MXN) | Major Components |
|---|---|---|
| Standard Residential (2M MXN cadastral value) | 5,000 - 6,200 | Predial + garbage collection |
| Beachfront Residential | 20,000 - 22,500 | Predial + garbage + ZOFEMAT |
| Short-term Rental Property | Variable + 6% of income | Base taxes + lodging tax |
| Commercial Property | 8,000 - 15,000+ | Higher predial rate + fees |
| Luxury Residential (5M+ cadastral) | 12,000 - 18,000 | Higher predial base + fees |
These estimates assume early payment discounts are captured and exclude costs such as homeowners association fees, utilities, insurance, or special municipal assessments. Beachfront properties face significantly higher costs due to federal ZOFEMAT concession fees.
Property owners using their properties for short-term rentals should add 6% of gross rental income for lodging taxes, plus income tax obligations based on their total annual income and applicable deductions.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding property taxes in Playa del Carmen is essential for successful real estate investment and ownership.
The combination of reasonable base tax rates, attractive early payment discounts, and predictable fee structures makes this Caribbean destination financially accessible for international property owners, though beachfront and rental properties require additional budget considerations.
Sources
- Plalla - How to Calculate Property Tax in Mexico
- The LatinVestor - Full List Property Taxes Mexico
- Playa del Carmen Government - Property Tax Discounts 2025
- MexTax - Annual Property Taxes in Mexico
- MexLaw - Federal Zone Concession and Beach Use
- Sotheby's Realty - Playa Paraiso Property Listing
- PWC Tax Summaries - Mexico Individual Taxes
- Riviera Maya Cozy - Capital Gains Tax Mexico