Puerto Vallarta is moving forward with its new tax on foreign tourists, a measure that city officials say will directly support important urban improvements beginning in January 2026. The 160-peso fee, approved after recent adjustments, will be dedicated to public works and tourism infrastructure across the city.
In an interview with CPS Noticias–Tribuna de la Bahía, Municipal Treasurer Raúl Rodrigo Pérez Hernández explained that the tax is ready for implementation following the Supreme Court’s decision to annul the earlier 2024 reform. He noted that the ruling required clearer language about how the funds would be used, prompting the city to refine and resubmit the proposal.
“We did a very thorough job to achieve the new tax on foreigners. The revenue generated will be used for public works and, in general, tourism infrastructure,” Pérez Hernández said. “Starting in January, we’ll begin collecting the tax, which will translate into more projects for Puerto Vallarta and, in turn, more visitors and economic benefits.”
Originally approved in late 2024, the measure sets the fee at 1.25 UMA – about 160 pesos or seven dollars – charged once per year to international visitors arriving by air, sea, or land. The contribution covers their use of local services, public spaces, and municipal amenities throughout their stay.
The Supreme Court reviewed the plan after the National Human Rights Commission filed a constitutional challenge asserting that Article 80 of the city’s 2025 Revenue Law lacked precision. Justices ultimately ruled against the original wording, prompting Puerto Vallarta to make the required clarifications. With those corrections now approved, the city is authorized to proceed.
Pérez Hernández emphasized that the collection process is designed to be simple and non-intrusive. the cruise ship terminal, the airport, and local hotels will take part in sharing information with visitors. Guests will be able to contribute at hotel lobbies, specialized modules, and designated Treasury offices staffed by trained personnel.
“It’s not coercive; it’s not about turning away tourists who don’t contribute,” he added. “It’s a request for support so that every time they come to Vallarta, they find it even more beautiful.”
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