Here we will outline several taxes that foreign visitors to the country will need to pay when visiting Mexico. Most often, these taxes are already included in the price of tourist services, but there are exceptions.
Upon arrival
Every foreign traveler entering Mexico for a period of more than 7 days must pay the federal travel tax DNR (Derecho de No Residente / Derecho de Visitante), which is charged for issuing a migration document, the so-called FMM migration form. The tax amount is 983 MXN (2026).
If you enter Mexico by plane, this tax is always already included in the price of the air ticket. Only the Mexican airline Volaris adds it when booking separately for non-citizens of Mexico, although residents of the state are not required to pay the tax. Citizens and residents of Mexico can claim a refund of this tax from airlines. We talked about how to do this in this publications. Upon entry, an electronic migration form FMMD is automatically issued, which a guest of the country can download from the website of the migration service.
When entering Mexico by land, FMM is not issued automatically. Near the passport control points at land border crossings there are forms of the paper migration form FMM. The form must be filled out and then issued during passport control. In addition, you need to pay an entry fee if your stay in Mexico is more than 7 days. It is also possible to fill out the FMM in advance and pay the fee online. Responsibility for this process lies with the guest state. You can enter the country without filing an FMM and paying tax, but you will not receive legal status to stay in Mexico with all the consequences, and when flying from Mexico through the airport, you will still have to pay tax.
When from being
In two states of Mexico — Quintana Roo and Baja California Sur — There are taxes that foreign travelers must pay when traveling from these states to Mexico.
In Quintana Roo, the Visitax tax only applies when flying internationally through Cancúna and Cozumel airports. The tax amount reaches MXN 293 (2026). There are no age exclusions for payment. Since this is not a federal tax, both the state government and the airlines are rather casual about the Visitax fee. Many airlines include this tax in the price of the air ticket, but not all. You do not need to find out in advance whether this tax is included in the air ticket fare. If the tax is not included and must be paid, when checking in for an international flight, the airline itself will indicate this to you and tell you where it can be paid. You can pay for Visitax at the machines in the airport terminals or in advance, on a special website of the state government.
In the state of Baja California Sur, the Embrace IT tax is required to be paid by all foreign travelers over 15 years of age when traveling on international flights by air or sea. The tax here is 470 MXN. In addition, this tax can be included in the price of the air ticket, otherwise it must be paid through the state government website Embrace IT. There are no physical tax payment points at airports or seaports; payment checks upon landing are random.
If you violate the permitted period of stay, you will have to pay a fine when leaving Mexico. Formally, this fine is a fee for re-issuing a one-time migration form. That is, this is from the same tourist entry tax, and its size is also 861 MXN. How to exit Mexico with an expired travel visa and pay the fine, we explain in this article.
Also, when settling in hotels in Mexico, visitors pay an accommodation tax (Impuesto sobre Hospedaje). The tax amount depends on the state, is 3-5% and is always already included in the rate of accommodation or rental through sites like Airbnb. But this is not a specific tax for foreign tourists; it is paid by everyone who lives in hotels or accommodation rented through Airbnb. The same applies to environmental fees, which are levied in some states (Cancun, Cozumel, Los Cabos, Puerto Vallarta, Riviera Nayarit, etc.) and which, in addition, can be included in the rate of stay, but are sometimes paid separately upon check-in.