Mexico’s Tourism Crisis: Taxes Scare Investors

QUINTANA ROO, Mexico — The tourism industry in Quintana Roo is confronting a perfect storm. Sector leaders, such as Sergio González Rubiera, president of the Mexican Association of Inbound Tourism Agencies (Amatur), are warning that a lack of clear policies and recent tax increases are critically discouraging investors.

Criticism of Fiscal Policy and Lack of Incentives

On October 27, 2025, from Mexico City, Sergio González Rubiera denounced the absence of support policies for the tourism industry. He stated that the new fiscal measures approved by federal legislators "discourage investment" and, as a result, severely affect the sector's growth.

González Rubiera was forceful in expressing his frustration with the current outlook, declaring: "I find it very unfortunate. I don't think there is anything more that can be done other than to declare it and denounce it; what they are doing does not incentivize, on the contrary, it discourages investment."

The president of Amatur pointed out that state and fiscal congresses are not promoting initiatives to foster tourism. On the contrary, authorities are pushing for increases in fees and tax burdens that run counter to the spirit of international competitiveness.

The Tax Burdens Affecting Competitiveness

Among the most critical measures that, according to Amatur, make visiting Mexico more expensive, are:

• The increase in the Non-Resident Fee (DNR).
• The high admission fees to archaeological zones.
• The increases in general fees and tax burdens.

The criticism intensifies when comparing Mexico's strategy with that of other nations. "While other countries promote laws to foster tourism, here what we do is increase taxes," commented the tourism leader. He cited Panama as an example, a country that does have "concrete incentive laws." González Rubiera stated that Mexico lacks a legal framework of stimuli that favors both investment and the expansion of tourism projects.

Proposals to Reverse the Disincentive

To counteract this negative trend, the president of Amatur proposed concrete actions to incentivize infrastructure and services:

• Reduce or waive the Income Tax (ISR) for several years for those who invest in hotel infrastructure, tourist transportation services, or theme parks.
• Improve the deductibility of consumption in restaurants and tourist services.

He detailed the benefit of applying tax exemptions on a small scale: "If a community is going to build low-impact cabins or a restaurant, it would be very attractive to tell them: 'For the first five years you will not pay ISR.' That is incentivizing tourism, not what is being done now."

Alert for Pirate Businesses and the Impact of the DNR Proposed by Sheinbaum

In addition to the fiscal problem, Amatur urged attention to issues that hinder Quintana Roo's competitiveness, including:

• The fight against piracy in tourist services.
• The improvement of logistical infrastructure, especially in intermodal connection zones and airports.
• The attention to customs and migratory processes.

Despite these barriers, González Rubiera projected a good 2026 for Quintana Roo due to its tourism infrastructure and strategic location. "Tourists will keep coming because Quintana Roo is a very competitive place, because it is beautiful and because we are very close to the United States. We will not do poorly, but we could do better if we tore down the barriers that inhibit competitiveness," he explained, according to information from La Jornada.

The Impact of the DNR Adjustment

The concern over fiscal policies is directly linked to the proposal from the government of Claudia Sheinbaum. As previously reported in REPORTUR.mx, in September, Sergio León Cervantes, president of Empresarios por Quintana Roo, had warned that the 14.2% increase to the Non-Resident Fee (DNR), proposed in the budget for 2026, would have an immediate impact on tourism.

Regarding this adjustment, it is acknowledged that:

• The logic motivating the 14.2% adjustment to the DNR is to proportionally cover the costs of migratory services.
• It also seeks to align the fee with international standards.
• This is a "valid reasoning from the perspective of public finances," according to the sector.

Nevertheless, the sector has expressed great alarm at the spike in the tourist entry fee for 2026, a measure that threatens another blow to Quintana Roo's tourism and causes Cancún to suffer compared to rival destinations like Punta Cana, as a result of the increase in the tourist fee.

The unified voice of Quintana Roo's tourism leaders suggests that, although the destination enjoys a geographical advantage and natural beauty, the fiscal and operational barriers imposed by federal and state legislation could neutralize its competitiveness in the global market. The question is whether authorities will heed these warnings before the crisis deepens.