Environmental Sanitation
The legal basis for the environmental sanitation fee (or tax) in Baja California Sur is grounded in the approval by the State Congress of amendments to the Municipal Revenue Laws of Mulegé, Comondú, La Paz, and Loreto. These amendments were consolidated on December 11, 2025, and came into effect on January 1, 2026, with the purpose of funding environmental preservation and protection, particularly in tourist areas.
In Baja California Sur (specifically in Los Cabos), the environmental sanitation tax applicable to vehicle rentals corresponds to 50% of the daily value of the Unit of Measurement and Update (UMA) per rental day. Based on projected values for 2026, this amounts to approximately $58.65 MXN per day.
The collection of the environmental sanitation tax is intended to finance activities aimed at preserving and improving the natural environment. This tax is established to ensure that communities have the necessary resources to address the environmental challenges they face.
This tax is passed on to users of rented vehicles, promoting shared responsibility between renters and authorities, while encouraging active participation in environmental sustainability.
Note: This charge will be applied at the rental location where the vehicle is picked up and will be reflected in the rental and reservation summary. Once the rental agreement is formalized, it will appear under the concept “Environmental Sanitation Fee.”