Foreign Tourist Tax in Baja California Sur Faces Severe Fiscal Stagnation Despite Its Social Purpose
Despite being promoted as the main source of income to address social inequality, the foreign tourist tax in Baja California Sur is going through a severe fiscal stagnation. The head of the Secretariat of Finance and Administration, Bertha Montaño Cota, acknowledged during the presentation of the 2021-2026 administration’s budget balance that the collection of the fee charged to international visitors is moving slowly, accumulating only 50 million pesos so far during the administration of Governor Víctor Manuel Castro Cosío.
The amount collected reveals the operational inability of state authorities to monitor and collect payments from the millions of tourists who arrive annually at the tourist destinations of Los Cabos and La Paz. During her presentation of the financial report, Bertha Montaño Cota openly acknowledged the limitations of the payment platform and the collection system at the state’s entry points.
This low revenue is due to the lack of automatic withholding agreements with major digital lodging platforms such as Airbnb and Expedia, in addition to technical difficulties in applying direct collection at international airports. Meanwhile, Governor Víctor Manuel Castro Cosío justified the program’s performance by citing the operational challenges involved in consolidating the system without affecting visitor flow.
“The foreign tourist fee has been a very complex process to consolidate; we recognize that progress has been slow and that we have not been able to establish the necessary mechanisms for mandatory collection.” — Bertha Montaño Cota, Secretary of Finance and Administration of Baja California Sur.
“We have sought collection mechanisms without affecting the arrival of visitors, but we need platforms and concessionaires to collaborate with the development of our communities.” — Víctor Manuel Castro Cosío, Governor of Baja California Sur.
The modest balance of 50 million pesos from the tourism fee contrasts sharply with the results obtained in other local tax areas. During the same budget period, payroll tax collection exceeded 7 billion pesos, while the lodging tax contributed nearly 5 billion pesos. This disparity confirms that the state’s tax burden has fallen on local businesses and workers, while high-spending tourism continues without contributing to the social infrastructure fund.
Budget Growth and Public Debt Reduction
At the macroeconomic level, the Secretariat of Finance and Administration reported that Baja California Sur’s general budget experienced constant growth, increasing from 18 billion pesos in 2021 to 28 billion pesos for the 2026 fiscal year, reaching a cumulative figure of 146 billion pesos. Likewise, the administration highlighted the reduction of long-term public debt, which will decrease from 2.068 billion pesos to 1.1 billion pesos by the end of the six-year term.
Despite the originally promised allocation of resources for drinking water projects, paving, and basic services, shortages in peripheral neighborhoods of tourist municipalities continue to increase. The inability to consolidate voluntary payments from international tourism demonstrates that, without mandatory incentives and digital oversight through platforms such as Airbnb and Expedia, the state’s tax projects fall short compared to the needs of Baja California Sur’s population.

Source: tribunacampeche



