How much are property taxes and fees in Tulum?

Are property taxes in Tulum really that cheap?

Yes, the yearly bill is still low for most owners, especially next to US or Canadian property taxes.

The municipal tax is called predial. Under Tulum's current Hacienda law, the published rates include 0.0017, or 0.17%, for built urban properties and 0.0050, or 0.50%, for the category listed as "Predios Tulum." Vacant urban land and rustic land have different rates.

Tulum doesn't take a condo's asking price and multiply it by one percentage. The base is the property's official value and classification, and the rules let the cadastral, declared or another applicable value enter the calculation. That's why two similar $250,000 condos can get different bills.

For scale, 0.17% of MXN 5 million is MXN 8,500 (about $457) a year. Even at 0.50%, it's MXN 25,000 (about $1,340). Cadastral values are often below market prices, so many real bills are lower still.

Illustrative taxable value	At 0.17%	At 0.50%
MXN 2 million (about $108,000)	MXN 3,400	MXN 10,000
MXN 4 million (about $215,000)	MXN 6,800	MXN 20,000
MXN 6 million (about $323,000)	MXN 10,200	MXN 30,000
MXN 10 million (about $538,000)	MXN 17,000	MXN 50,000

Why do Tulum property-tax estimates vary so much?

Because people apply the right rate to the wrong value.

Some agents quote the previous owner's last bill. Others multiply a rate by the listing price. A developer selling presales may show taxes on the original plot before the units even have their own cadastral record.

Tulum's Hacienda law sets the taxable base for each private unit once the condominium regime is established, and the cadastre decides the value used for predial.

So for a resale, ask for the latest official predial statement for that exact cadastral key. For a presale, "property tax should be around $300 a year" is a guess until the finished unit is registered and valued.

We'd never reject a property because someone quotes 0.50% instead of 0.17%, or assume the lower rate applies. The cadastral record settles it, not an online calculator.

What is the big tax when you buy property in Tulum?

The acquisition tax: 4% of the taxable value.

It's the Impuesto Sobre Adquisición de Bienes Inmuebles, usually called ISAI or ISABI. Tulum raised the rate to 4% in the municipal reform published in late 2024, and the rate is still in the current Hacienda law. That's higher than many Riviera Maya guides still say: some quote "about 2%" for the whole state, which is wrong for Tulum.

Take a $200,000 condo. At 18.6 pesos per dollar, that's MXN 3.72 million. If that's also the taxable value, the tax alone is MXN 148,800, or $8,000. A $500,000 property pays about $20,000.

That's before the notary, registry, appraisal or bank trust.

Property price	In pesos (18.6 per dollar)	4% acquisition tax	Tax in USD
$100,000	MXN 1.86m	MXN 74,400	$4,000
$200,000	MXN 3.72m	MXN 148,800	$8,000
$300,000	MXN 5.58m	MXN 223,200	$12,000
$500,000	MXN 9.30m	MXN 372,000	$20,000
$1 million	MXN 18.6m	MXN 744,000	$40,000

Can a cheap purchase price lower Tulum's 4% acquisition tax?

Sometimes, but don't assume 20% off the price means 20% off the tax.

Tulum's law doesn't just take the contract price. It looks at the price and formal valuations, and in practice notaries in the Riviera Maya calculate the tax on the highest of the agreed price, the cadastral value and a professional appraisal.

That matters now, because Tulum is a buyer's market and discounts are real. Home sales fell from 3,487 in 2023 to 1,711 in 2025, and asking prices for apartments are down about 3.6% since April 2025. A deep discount on a resale can still leave the appraisal, and so the tax base, higher than what you pay.

Presales work the other way. If you signed at MXN 3 million and the finished unit appraises higher, budgeting exactly 4% of MXN 3 million can leave you short at closing.

There's also a federal point: under SAT rules, an appraisal more than 10% above the price paid can, in some cases, count as taxable income for the buyer. Ask the notary to check this before signing a discounted deal.

How much should you actually budget for Tulum closing costs?

Keep 6% to 9% of the price for closing, not just the 4% tax.

The range depends on the notary, the appraisal, the price and how you buy. A 2026 survey of seven Riviera Maya purchases by Mayan Wealth Homes found totals from 4.1% to 9.3%, and Compass Abroad puts a typical foreign purchase with a trust at 6% to 9%. In Tulum, the low end is hard to reach because the tax alone is 4%.

Fixed costs, like the appraisal and the trust, hit cheap condos hardest: they're a bigger share of $100,000 than of $500,000.

We'd plan on about 7% for a simple foreign purchase, and more for a cheap unit or a complicated deal. On a $250,000 condo, that's $17,500, so think $267,500 before furniture or financing.

Purchase price	6% low case	7% planning budget	9% high case	Total at 7%
$100,000	$6,000	$7,000	$9,000	$107,000
$200,000	$12,000	$14,000	$18,000	$214,000
$300,000	$18,000	$21,000	$27,000	$321,000
$500,000	$30,000	$35,000	$45,000	$535,000

Are Tulum notary fees really another 4% or 5%?

Usually not. A huge "notary fee" in Tulum almost always includes the 4% tax, registry fees and costs the notary collects and passes on.

In Mexico the notary checks the deal, drafts the deed (escritura), collects and pays the taxes, and sends the paperwork to the registry. The notary's own fee is usually around 0.5% to 1.5% of the price, according to Compass Abroad's 2026 estimates. Regional closing calculators put notary, registry and admin together at roughly 1.8% to 2.8%.

Some government charges are fixed. Quintana Roo's fee law sets several registry procedures in UMA units: for example, the review of certain registrable acts costs 65 UMA, and certificates and preventive notices have their own fees.

So if a quote says "notary: $12,000," ask for the breakdown: what's the notary's fee, what's tax, what's registry and what's a third party. That tells you much more than any "standard" percentage.

Is the seller's unpaid predial your problem in Tulum?

It can be, so get proof it's paid before you sign. About 30,000 Tulum properties, close to half the municipal roll, were behind on predial in August 2026, according to the city treasurer quoted by The Tulum Times.

The city is chasing that money. By August it had collected about MXN 162 million of its MXN 211 million predial target for 2026, and it ran an amnesty until September 29 with 50% off fines and surcharges on old predial debt, 15% off the 2026 bill and 30% off surcharges on late ISABI.

Unpaid predial, water or garbage fees stay attached to the property. A careful notary won't close without a no-debt certificate (constancia de no adeudo) for predial and water, but presales, private contracts and "cash, quick close" deals sometimes skip steps.

What to do: ask the seller for the last five years of predial receipts and the water account, make the no-debt certificates a condition of closing, and hold back part of the price in escrow until they're delivered.

Do foreigners pay more to buy property in Tulum?

Yes. Tulum is in Mexico's restricted coastal zone, so most foreign buyers of homes pay for a bank trust.

The zone covers 50 kilometers inland from the coast. A foreigner buying a home there uses a fideicomiso: a Mexican bank holds title and you're the beneficiary. It runs for up to 50 years, renewable, and you can use, rent, sell or leave the property to your heirs.

The federal permit from Mexico's foreign ministry (SRE) costs MXN 21,650 (about $1,160) under the fee schedule updated in September 2026. Banks then charge an opening fee, around $550 to $800 depending on the bank according to a 2026 comparison by Homia, before the notary's work on the trust.

On a cheap unit, that adds up fast. About $2,000 of trust costs is 2% of a $100,000 studio but 0.4% of a $500,000 villa. Add the 4% tax and the cheap studio's closing percentage climbs quickly.

Some buyers use a Mexican company instead, mainly for business use. Setting one up costs about MXN 35,000 to 50,000 (Tandazo), and then come accounting, tax filings and yearly compliance. For one holiday condo, it's rarely cheaper than a trust.

How much does a Tulum fideicomiso cost every year?

Plan on about $550 to $700 a year for the bank's fee.

There's no government price: each bank sets its own. Homia's 2026 comparison quotes about $550 at Banorte, $600 at BBVA and Banamex, $650 at Scotiabank and $700 at HSBC, plus VAT in some cases.

Over ten years, $600 a year is $6,000, before any increase. On a $500,000 villa that barely matters. On a $100,000 condo, it does.

And it comes on top of predial, HOA dues, insurance, utilities and repairs.

Are Tulum HOA fees more expensive than property taxes?

Yes, for most condos the HOA is several times the predial, and usually the biggest fixed yearly cost.

Listings show the scale: a one-bedroom in Aldea Zamá asking $165,000 lists maintenance at $195 a month, a two-bedroom there asking $280,000 lists $200, and La Reserva in Region 15 has advertised around $260. Projects with more amenities go higher.

A $250 monthly HOA is $3,000 a year. Predial at 0.17% on MXN 5 million is MXN 8,500, about $457. The HOA is more than six times bigger.

Pools, security, elevators, gardens, gyms and common-area power all cost money, shared among owners. With occupancy falling in Tulum, check whether the HOA is collecting from everyone: when owners stop paying, the rest cover the gap or the building runs down. Ask for the last year's accounts and the arrears list.

Monthly HOA	Per year	5 years, before increases	10 years, before increases
$150	$1,800	$9,000	$18,000
$250	$3,000	$15,000	$30,000
$350	$4,200	$21,000	$42,000
$450	$5,400	$27,000	$54,000
$600	$7,200	$36,000	$72,000

Can you lower Tulum property taxes by paying early?

Yes. In 2026, Tulum gave 30% off predial paid in full in January, 15% in February and 10% in March, according to Riviera Maya News.

Retirees, pensioners, seniors with an INAPAM card and people with disabilities could get 50% off until March 31, 2026. The Hacienda law itself sets early-payment discounts of up to 25% in January and 15% in February, so check each year's program.

On a MXN 12,000 bill, 30% saves MXN 3,600 (about $194). Worth taking, but it doesn't change much: a $250 HOA still costs $3,000 a year.

Do pre-construction buyers pay Tulum closing costs immediately?

Usually no. They pay at delivery, when the deed is signed, which makes those costs easy to forget.

Say you buy a $200,000 presale on a 30/70 plan. The developer talks about the $60,000 down payment and the $140,000 due later. The closing bill isn't in either number.

At 7%, that's about another $14,000. If you expect a final payment of exactly $140,000, that's a nasty surprise, and the tax may be based on an appraisal at completion, not the old presale price.

We'd count the closing reserve in the cost of the deal from the day you sign.

What happens to your closing costs if a Tulum project has no permits?

You may never get to pay them, because without permits there's no deed to sign. Quintana Roo's urban agency, SEDETUS, closed 18 Tulum developments in the six months to February 2026 for breaking the rules.

Statewide, SEDETUS had 123 irregular developments on its list in August 2026. In August 2026 it warned buyers about Ocean Tulum in La Veleta, and in early October about Yaax Taanil Kaah and Zonot Kaahah, both without urban permits. Without a registered condominium regime, a unit has no cadastral key of its own, so the notary can't calculate the tax, the bank can't open your trust and you can't register anything.

What to do before paying a deposit: ask for the construction licence, the land-use certificate (uso de suelo), the condominium regime and proof the land isn't ejido land, and confirm them with the municipality or SEDETUS. Pay into escrow or a trust, never straight to the developer's account, and have your own notary check the title.

What does a normal Tulum condo actually cost to own each year?

Several thousand dollars a year before any mortgage, with the HOA as the biggest part.

Take a $250,000 condo with a $250 monthly HOA: $3,000 a year. Add about $600 for the trust and a few hundred dollars of predial. Insurance on a Riviera Maya condo of around $300,000 runs about $700 to $1,200 a year, according to Compass Abroad, and hurricane deductibles matter. Then come power, internet, water and repairs.

Tulum is hard on buildings: humidity, constant air conditioning, pools and salt air near the sea. Rentals add turnover and wear on top.

Yearly cost, foreign-owned condo	Rough amount	How predictable?	Main driver
HOA at $250/month	$3,000	High	Building and amenities
Fideicomiso	$550 to $700	Fairly high	Bank
Predial	A few hundred dollars	Fairly high	Taxable value and category
Insurance	$700 to $1,200	Medium	Cover and hurricane deductible
Utilities	Depends on use	Low	Occupancy and air conditioning
Repairs and maintenance	Very variable	Low	Building and unit condition

How much do fees eat into a Tulum Airbnb these days?

Around 40% of gross bookings, before utilities, repairs and tax, at today's revenue levels.

Revenue has dropped. AirDNA puts the average Tulum short-term rental at about $17,400 of gross revenue a year, with 46% occupancy and an average nightly rate down 23.6% in a year to about $125.

Management firms in Tulum advertise full-service commissions of about 15% to 25%. At 20%, that's $3,480. Add a $3,000 HOA and $600 for the trust and you're at $7,080, about 41% of $17,400, before power, internet, cleaning, replacements or tax. AirROI's own model puts utilities alone at about 5% of bookings.

So the yield on the listing means little. What matters is the cash left after these costs, and at current revenue that's thin on any condo bought near boom prices.

What taxes and licences do Airbnb hosts pay in Tulum in 2026?

More than most buyers expect: a 6% state lodging tax, federal income-tax withholding and VAT, plus state and municipal licences.

The 6% lodging tax for platform rentals in Quintana Roo is charged to guests and collected by Airbnb. On top, platforms withhold 4% income tax from individual hosts who give a valid Mexican tax ID (RFC), and 20% from those who don't. VAT of 16% applies to short-stay lodging, depending on your tax status. Withholding isn't always the final tax: you may owe more in your yearly return. If you're not a Mexican tax resident, income tax on rent is generally 25% of the gross, with no deductions: on $17,400 a year, that's about $4,350.

Every short-term rental also needs state and municipal licences and registration in RETUR-Q, the state tourism register, and the state wants platforms to show only registered listings. Fines for unregistered rentals can go above MXN 100,000 (about $5,380).

What to do: get an RFC before your first booking (it cuts withholding from 20% to 4%), check the condo rules allow short stays, ask whether the unit is already registered, and put licence and accounting costs in your numbers. On $17,400 a year, the gap between 4% and 20% withholding is about $2,780.

What happens to Tulum property taxes and fees when you sell?

Selling is another expensive moment, so you need real gains or rental income just to cover the round trip.

A non-resident seller generally pays Mexican income tax of 25% of the gross sale price, with no deductions, or, with a Mexican legal representative, up to 35% of the net gain after documented costs. Mexican tax residents use the normal brackets (1.92% to 35%), and a qualifying main home can be exempt up to 700,000 UDIS once every three years. A holiday rental usually doesn't qualify.

Keep every receipt: the deed, the closing costs and documented improvements all lower the taxable gain under the net method.

Then there's the agent's commission, usually several percent and set by agreement, which is a five-figure bill on a $300,000 condo.

Say you buy a $300,000 condo and spend 7% to close: about $321,000 in. Selling at $321,000 doesn't get your money back once the commission, any tax and years of HOA dues are paid. In a market where prices are slipping, a quick flip is the worst case.

So what does it really cost to buy and hold in Tulum?

Predial is cheap, but a foreign buyer should budget 6% to 9% on top of the price to close and several thousand dollars a year to hold a typical condo.

Predial rates of 0.17% for built urban property and 0.50% for "Predios Tulum" apply to the official value, so bills are often a few hundred dollars. The 4% acquisition tax is where buying gets expensive.

Foreigners add the trust: MXN 21,650 (about $1,160) for the permit, about $550 to $800 to open it and about $550 to $700 a year.

Then the HOA, the cost most buyers underestimate: $250 a month is $3,000 a year.

For a $300,000 condo, 7% to close means about $321,000 in. With a $250 HOA and about $600 for the trust, $3,600 leaves your pocket every year before predial, insurance, utilities or repairs.

And in 2026, the checks matter as much as the costs: proof that predial and water are paid, permits for the project, and an RFC if you plan to rent.