Mexican Supreme Court Voids Puerto Vallarta Tourist Tax
Mexican Supreme Court Voids Puerto Vallarta Tourist Tax. The Supreme Court of Justice of the Nation (SCJN) has ruled the proposed tourist tax by Puerto Vallarta unconstitutional. The new tax within the 2025 Revenue Law of Puerto Vallarta, Jalisco, which intended to levy a fee on most foreign visitors entering the municipal area. Source article here
The charge, set at 1.25 Units of Measurement and Update (UMAS)—or the equivalent of 141.42 pesos—was intended to cover the use of municipal services, public spaces, and goods by foreign nationals. The decision to strike down the measure was finalized during a plenary session on December 1, 2025.
Grounds for Invalidation
Mexican Supreme Court voids Puerto Vallarta Tourist Tax because the municipal legislators failed to adhere to two key constitutional principles:
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Tax Legality: The regulation was too vague and did not precisely define the specific services, public goods, or spaces for which the payment was being collected.
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Legal Certainty: This ambiguity left foreign tourists uncertain about the purpose of the mandatory payment, enabling the possibility of arbitrary enforcement by the authorities.
The SCJN emphasized that a fee presented as a “right” must be clearly and reasonably linked to the cost and provision of a specific public service—a requirement the original regulation did not meet.
The tax, which had been proposed by Mayor Luis Ernesto Munguía González and approved by the State Congress in November 2024, is now ineffective for the 2025 fiscal year.
Puerto Vallarta City Hall To Challenge Ruling
The municipal government, however, stated that the ruling was anticipated and even though the Mexican Supreme Court voids Puerto Vallarta Tourist Tax the city municipality is not abandoning their efforts to implement the tax in the future.
Raúl Rodrigo Pérez, the Municipal Treasurer and an advocate for the initiative, affirmed the city’s intent to move forward despite the court’s decision: See source article
“We had anticipated this scenario. We knew it could happen, but we also know how to resolve it. The Supreme Court’s interpretation offers solutions that we will implement.”
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Financial Impact: The tax was projected to generate approximately 200 million pesos annually for the municipality.
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Next Steps: The administration will intensify legal and technical work starting January to revise the proposal, aiming for its enactment in the 2026 Revenue Law.
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Precedents: Officials expressed confidence in creating a compliant, explicit regulation by following models successfully implemented in other major tourist states, specifically Quintana Roo and Baja California.
The debate over the legality and necessity of this tax is expected to remain a significant factor in the city’s political and economic future.
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Author: Tim Wilson
Wilson is the founder of GAYPV.com and www.gaybartour.com and has been the leading LGBTQ+ travel and lifestyle authority in Puerto Vallarta since 2005. With over two decades of local expertise, Wilson specializes in being a community advocate and leader for Puerto Vallarta , and local cultural insights that only a long-term resident can provide. He has dedicated 20+ years to advocating for safe, inclusive travel in Banderas Bay, establishing GAYPV as the region's most trusted resident insider.. His work has been cited by major travel publications, and he is widely recognized as a trusted insider voice on Puerto Vallarta’s vibrant LGBTQ+ scene.
