As of March 2025, Tulum, Mexico has implemented regulations for short-term rentals (STRs), including non-owner-occupied properties. Here are the key points:

Licensing and Registration

• All STR hosts in Tulum must obtain a state operating license from the Tax Administration Service (SAT) in Quintana Roo1.
• Hosts are required to register their properties with the RETUR-Q (State Tourism Registry)5.

Taxation

• Hosts must charge a 6% Lodging Tax (ISH) on rental income and remit it to local authorities1.
• Registration for an RFC (Federal Taxpayers Registry) is necessary to benefit from the lowest applicable tax rates1.

Compliance and Restrictions

• Properties must comply with local laws, and authorities can perform checks to ensure compliance1.
• Some areas may have zoning regulations or community restrictions on STRs3.

Insurance and Safety

• While Airbnb offers host protection, additional liability and homeowner's insurance is recommended1.
• Properties must meet safety standards and guidelines set by local authorities3.

Enforcement

• Enforcement of STR regulations in the Quintana Roo region (including Tulum) has been reported as relatively strict3.
• Penalties for non-compliance can include fines and potential shutdown of listings3.

It's important for non-owner-occupied STR operators in Tulum to stay informed about local regulations and ensure full compliance to avoid penalties. The regulatory environment for STRs in Tulum appears to be evolving, so regular checks for updates are advisable.