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Property taxes in Riviera Maya for 2025 vary significantly by municipality, with Playa del Carmen (Solidaridad) charging 0.19% annual predial tax on cadastral value. Foreign buyers face additional fideicomiso costs of $2,000-3,000 USD setup plus $450-700 USD annually, while short-term rental operators must pay 6% state lodging tax and 16% VAT on gross revenue.
Understanding these tax obligations is crucial for making informed investment decisions in Riviera Maya's competitive real estate market, where acquisition costs typically total 6-10% of purchase price and early payment discounts can save up to 25% on annual property taxes.
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Riviera Maya property taxes in 2025 range from 0.19% in Solidaridad to varying rates in other municipalities, with significant early payment discounts available through February.
Foreign buyers should budget an additional $2,000-3,700 USD annually for fideicomiso costs, while short-term rental operators face combined tax rates of 22% plus income tax on gross revenue.
| Tax Type | Rate/Amount | When Due |
|---|---|---|
| Predial (Annual Property Tax) | 0.19% of cadastral value (Solidaridad) | January-February with discounts |
| Acquisition Tax (ISABI) | 3% of property value | At purchase |
| Fideicomiso Setup | $2,000-3,000 USD | At purchase (foreigners) |
| Fideicomiso Annual Fee | $450-700 USD | Annually |
| State Lodging Tax (ISH) | 6% of gross rental revenue | Monthly (short-term rentals) |
| VAT/IVA | 16% of gross rental revenue | Monthly (short-term rentals) |
| Capital Gains Tax (ISR) | Up to 35% on net gains | At sale |
Which municipality is your Riviera Maya property in and what are the 2025 property tax rates?
The municipality where your property is located determines your exact property tax obligations for 2025.
Playa del Carmen properties fall under Solidaridad municipality, which charges 0.19% annual predial tax on the cadastral value. Tulum properties are in Tulum municipality with similar rates, while Cozumel and Puerto Morelos have their own municipal tax structures.
As of September 2025, Solidaridad remains the most popular choice for international investors due to its established infrastructure and clear tax procedures. The 0.19% rate applies to all residential properties regardless of whether they're condos, houses, or land parcels.
Each municipality publishes its own tax tables annually, so you must verify the specific rate for your property's exact location before calculating your annual obligations.
What are the exact 2025 predial tax amounts for properties worth MXN 2, 5, and 10 million?
The predial calculation in Solidaridad municipality follows a straightforward formula: Cadastral Value Ă— 0.0019 = Annual Predial Tax.
| Property Value (MXN) | 2025 Predial Tax (MXN) | Monthly Equivalent |
|---|---|---|
| 2,000,000 | 3,800 | 317 |
| 5,000,000 | 9,500 | 792 |
| 10,000,000 | 19,000 | 1,583 |
| 15,000,000 | 28,500 | 2,375 |
| 20,000,000 | 38,000 | 3,167 |
These calculations assume the property's cadastral value matches the market value, though cadastral values are typically 70-80% of actual market prices in Riviera Maya.
The predial tax is due annually but can be paid in installments with additional charges if not paid during the discount period.
How is the cadastral value calculated and converted to your predial bill?
Cadastral value calculation combines land value and construction value using official municipal rates updated annually.
The formula is: Cadastral Value = (Land m² × Official Land Rate) + (Construction m² × Construction Rate × Depreciation Factor). Municipal appraisers determine land rates based on location zones, while construction rates depend on building quality and age.
Depreciation factors typically range from 0.60 for properties over 20 years old to 1.0 for new construction. Premium oceanfront locations in Playa del Carmen command the highest land rates, often 50-100% above inland areas.
Once the cadastral value is established, multiply by 0.0019 to get your annual predial amount. Property owners can request a detailed breakdown from Solidaridad's TesorerĂa Municipal to understand their specific calculation.
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What are the 2025 payment deadlines and late penalty structure?
Riviera Maya municipalities offer substantial early payment discounts but impose steep penalties for late payments.
Standard payment schedule for Solidaridad municipality: 25% discount from January 1-15, 20% discount from January 16-31, and 15% discount from February 1-28. After February 28, monthly surcharges of approximately 1.5-2% apply to the outstanding balance.
Late penalties compound monthly, making a MXN 10,000 predial bill cost over MXN 12,000 if paid six months late. Some municipalities offer installment plans, but these typically include service charges that eliminate most early payment savings.
Vulnerable groups including retirees with INAPAM cards, disabled persons, and pensioners may qualify for up to 50% additional discounts when combined with early payment incentives.
How much can you save with early payment discounts on different property values?
Early payment discounts represent significant savings that can offset other property ownership costs.
| Property Value | Jan 1-15 (25% discount) | Jan 16-31 (20% discount) | Feb 1-28 (15% discount) |
|---|---|---|---|
| MXN 2,000,000 | 950 MXN saved | 760 MXN saved | 570 MXN saved |
| MXN 5,000,000 | 2,375 MXN saved | 1,900 MXN saved | 1,425 MXN saved |
| MXN 10,000,000 | 4,750 MXN saved | 3,800 MXN saved | 2,850 MXN saved |
| MXN 15,000,000 | 7,125 MXN saved | 5,700 MXN saved | 4,275 MXN saved |
| MXN 20,000,000 | 9,500 MXN saved | 7,600 MXN saved | 5,700 MXN saved |
Property owners with multiple units or high-value properties can save thousands of pesos annually by paying in the first half of January. These savings often cover annual fideicomiso fees or maintenance costs.
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What additional municipal charges are collected with predial taxes?
Municipal charges beyond predial typically include garbage collection, public lighting, and civil protection services.
Solidaridad municipality includes most services within the base predial rate, though some charges may be itemized separately on your bill. Garbage collection fees for businesses receive 10% discounts when licenses are renewed in January-February.
Condominium developments often pay collective rates for lighting and security services, which are then divided among unit owners through HOA fees rather than individual municipal bills.
Public lighting and civil protection charges vary by property type and location, with commercial properties typically paying higher rates than residential units.
Which payment methods are available and what are the associated fees?
Multiple payment channels accommodate different preferences, though fees vary by method.
Available payment options include: in-person at municipal treasury offices (no fees), online portal at tramitesyservicios.playadelcarmen.gob.mx (processing time 3-5 days), participating banks (minimal fees), and some convenience stores (1-3% surcharge).
Cash payments at municipal offices remain the most cost-effective option, while online payments offer convenience for international owners. Credit card payments through third-party processors may include transaction fees of 2-4% of the total amount.
Bank transfers typically process within 24-48 hours and include standard banking fees. Always request official payment receipts regardless of payment method for tax documentation purposes.
What are the total acquisition costs when buying property in 2025?
Property acquisition costs in Riviera Maya typically total 6-10% of the purchase price before financing.
| Cost Type | Rate | MXN 2M Property | MXN 5M Property | MXN 10M Property |
|---|---|---|---|---|
| Acquisition Tax (ISABI) | 3% | 60,000 | 150,000 | 300,000 |
| Notary & Registration | 1.5-2% | 34,000-44,000 | 85,000-110,000 | 170,000-220,000 |
| Appraisal Fee | 0.2% | 4,000 | 10,000 | 20,000 |
| Legal Fees | ~$4,000 USD | 70,000 | 70,000 | 70,000 |
| Fideicomiso Setup | $2,000-3,000 USD | 35,000-52,000 | 35,000-52,000 | 35,000-52,000 |
Foreign buyers in the restricted zone must add fideicomiso costs, while Mexican nationals avoid these trust-related expenses. Budget an additional 15-20% for due diligence, surveys, and contingency reserves.
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What are the 2025 fideicomiso costs for foreign buyers?
Fideicomiso costs represent a significant ongoing expense for foreign property owners in Riviera Maya's restricted zone.
Setup fees range from $2,000-3,000 USD depending on the bank and property value, with annual maintenance fees of $450-700 USD thereafter. Major banks like BBVA, Santander, and Banorte offer fideicomiso services with slightly different fee structures.
First-year total costs typically reach $2,450-3,700 USD including setup and initial annual fee. Subsequent years require only the annual maintenance fee, which covers trust administration, beneficiary updates, and annual reporting to Mexican authorities.
Some banks offer multi-year payment discounts or reduced fees for high-value properties, though these arrangements must be negotiated during trust establishment.
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What taxes apply to short-term rental operations in 2025?
Short-term rental operators face multiple tax obligations that significantly impact profitability.
Required taxes include: 6% state lodging tax (ISH) on gross revenue, 16% VAT/IVA on gross revenue, and income tax (ISR) up to 35% on net profits. Municipal operating licenses require annual renewal with fees varying by municipality and property size.
| Monthly Gross Revenue | ISH (6%) | IVA (16%) | Total Tax Before ISR |
|---|---|---|---|
| MXN 50,000 | 3,000 | 8,000 | 11,000 |
| MXN 100,000 | 6,000 | 16,000 | 22,000 |
| MXN 150,000 | 9,000 | 24,000 | 33,000 |
| MXN 200,000 | 12,000 | 32,000 | 44,000 |
Income tax calculations depend on net profit after deducting operating expenses, maintenance, management fees, and depreciation. Professional tax advice is essential for optimizing deductions and maintaining compliance.
How is capital gains tax calculated when selling property?
Capital gains tax (ISR) rates and exemptions vary significantly based on residency status and property use.
Non-residents pay up to 35% on net capital gains, calculated as sale price minus acquisition cost, improvements, and selling expenses. Mexican tax residents may qualify for primary residence exemptions up to approximately MXN 4.8 million in 2025.
Example calculations: MXN 500,000 gain results in up to MXN 175,000 tax liability for non-residents, while MXN 2,000,000 gain could generate MXN 700,000 in taxes. Deductible expenses include original purchase price, notary fees, major improvements with receipts, and real estate commissions.
Primary residence exemptions require proof of Mexican tax residency and property use as principal dwelling for at least two years. Professional tax planning can significantly reduce capital gains exposure through legal structuring and timing strategies.
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Where can you find official 2025 tax tables and payment calendars?
Municipal websites publish official tax rates, payment schedules, and procedural updates annually.
Solidaridad municipality information: https://playadelcarmen.gob.mx/impuesto-predial for predial tax details and https://tramitesyservicios.playadelcarmen.gob.mx/contribuyente/registrarse for online payment registration. Municipal gazettes in the "TesorerĂa Municipal" section contain detailed rate tables and penalty structures.
Tulum municipality publishes similar information on their official website, while Cozumel and Puerto Morelos maintain separate portals with their specific tax obligations. Always verify current rates before making payments, as municipalities may adjust rates or discount periods.
State-level taxes for short-term rentals are published by Quintana Roo's tax authority, while federal income tax rates are available through SAT (Mexican tax service) publications.
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 Riviera Maya property taxes for 2025 requires careful attention to municipal variations, payment timing, and additional obligations for foreign owners.
Smart investors leverage early payment discounts and professional tax guidance to minimize their annual obligations while maintaining full compliance with Mexican tax law.
Sources
- Plalla - How to Calculate Property Tax in Mexico
- LST Mexico - Predial Tax Guide
- Playa del Carmen Municipal Tax Information
- MexLaw - Real Estate Acquisition Tax Update
- MyCasa - 2025 Fideicomiso Guide
- Airbtics - Airbnb Rules Playa del Carmen
- Plalla - Capital Gains Tax Exemptions Mexico
- The LatinVestor - Full List Property Taxes Mexico