When an owner compares Airbnb against a traditional lease (in Spanish), they almost always compare gross income.
Short-term rentals have their own tax layer, though: automatic platform withholding, the difference a registered RFC makes and several regimes with different treatment. It's worth understanding before you list.
None of this replaces your accountant. The goal is to make that conversation short and useful.
What the platform withholds
Since digital platforms became required to withhold taxes in Mexico, Airbnb withholds income tax (ISR) and VAT (IVA) from individuals who earn lodging income and pays it directly to the SAT, Mexico's tax authority.
Your payout arrives with the withholding already taken out, and the platform reports those amounts to the authorities.
The detail that costs the most money to overlook: withholding depends on whether your RFC is registered on the platform. With your RFC (Mexican taxpayer ID) on file, it applies on the normal terms of the digital platforms regime.
Without an RFC, the platform has to withhold at the regime's highest rates, and the difference shows.
Registering your RFC on Airbnb is one of the few tax steps with only an upside: five minutes that show up in every payout.
RFC and tax regime: the options, broadly
Platform withholding works as an advance payment. How it's credited and how much you end up paying depends on your regime. For an individual with a short-term rental, there are three common paths.
They're general references, not equivalent options. Eligibility, compatibility and how you pay depend on your activities and income, and your accountant has to confirm them.
- Under RESICO (the Simplified Trust Regime) you pay low rates on income collected, but there are almost no deductions. It usually suits operations with few expenses.
- Under business activity (actividad empresarial) you pay on profit, meaning income minus authorized deductions. There's more paperwork, but the real expenses of a short-term rental, which aren't few, do count.
- The leasing regime (arrendamiento) is the classic rental regime and allows a "blind deduction" of part of the income without receipts. How it fits platform lodging has nuances; that's exactly what to ask your accountant.
Which one suits you depends on how much you earn, your real expenses and what else you declare. There's no single answer, and anyone who gives you one without seeing your numbers is selling you something.
What's usually deductible in a short-term rental
In regimes that allow deductions, a short-term rental generates plenty of legitimate expenses. The most common:
- Cleaning and laundry between stays.
- Platform and management fees (our rates are published in the fees guide).
- Maintenance and repairs with receipts.
- Property utilities, such as internet, electricity, water, gas and streaming.
- Consumables and replacements: linens, amenities, kitchen.
- Furniture and equipment, which may be handled through depreciation under the applicable rules. Don't assume all the initial furnishing (in Spanish) is deductible at once.
Paperwork matters. A CFDI (Mexico's electronic invoice) is usually required, but on its own it doesn't make an expense deductible. Your accountant has to confirm the requirements are met.
Which expenses to document and how to organize them is in the short-term rental deductions checklist for your accountant (in Spanish).
CFDI: issuing and requesting invoices
Invoicing runs both ways. Outward: if a company pays for the stay, it will ask for a CFDI, and being able to issue one signals a serious operation.
That's how we work at our guest brand, StayWork CDMX.
Inward: every property expense should come with an invoice issued to your RFC so your accountant can use it.
This is where organized management earns its fee. Our monthly report (in Spanish) includes revenue, expenses, fees and nights in a format your accountant can reconcile without rebuilding anything.
The final rule: talk to your accountant
This guide describes how it works and deliberately gives no rates or amounts: the exact treatment depends on your regime, your total income and your particular situation, and the rules change.
What applies to everyone: if you arrive with your RFC registered on the platform, your expense CFDIs in order and a clean monthly report, the consultation is shorter and cheaper.
If you're still weighing the platform itself, how Airbnb works for property owners explains payouts and fees, and the host registry guide covers the city paperwork, which also asks for your RFC.
Primary sources reviewed on July 31, 2026: SAT portal for individuals earning income through platforms and the official FAQ on lodging and withholding, both in Spanish.
This article is operational context, not tax advice. Rules, rates, deduction requirements and compatibility between regimes may change.
Before choosing a regime, deducting an expense or filing returns, review your case with an accountant.
This is the English edition of our Spanish guide, written for owners who prefer to read in English.
