Mexico charter taxes and fees
IVA is 16%, but for international air transport the law treats only 25% of the service as provided in Mexico. On top come the airport use fee (TUA) set by each airport, the visitor fee and the airport and handling charges.
- IVA rate
- 16%
- International flights
- IVA on 25% of the service
- Domestic flights
- IVA on the full price
- TUA at Mexico City, 2026
- USD 58.09 international
What sits on top of the flight
Yes. The Ley del IVA sets the rate at 16%. For international air transport, Article 16 treats only 25% of the service as provided in Mexico, so the 16% rate applies to a quarter of the price, which works out at 4% of the fare. A domestic flight inside Mexico carries IVA on the full price.
A Mexican charter quote starts with the aircraft and crew for the flying time, plus any positioning. Then come IVA, airport charges such as the TUA where the airport applies it, migration fees for foreign visitors, and handling and permit costs.
Each charge is explained below with its legal source. Our pricing and fees page shows how these appear on a quote, and the cost calculator gives an estimate for your route.
As a guide, light jets charter at about MX$85,170 to MX$133,930 per flight hour and midsize jets at about MX$121,870 to MX$170,350, for the whole aircraft, before taxes and fees.
Sources:Cámara de Diputados: Ley del Impuesto al Valor Agregado, official consolidated text (Articles 1 and 15)Ley del Impuesto al Valor Agregado, Article 16 (international transport and international air transport), consolidated text by mley.mxAeropuerto Internacional de la Ciudad de México, 25 March 2026: notice of the airport use fee (TUA) for 1 April to 31 December 2026
How IVA applies to a charter
IVA (impuesto al valor agregado) is Mexico's value added tax. Article 1 of the Ley del IVA sets the rate at 16%. Article 16 decides how much of a transport service counts as provided in Mexico.
| Journey | IVA treatment | Legal basis |
|---|---|---|
| Domestic, for example Mexico City to Cancún | 16% on the full price | Ley del IVA, Article 1 |
| International, starting in Mexico, for example Mexico City to Miami | 16% on 25% of the price (about 4% of the fare) | Ley del IVA, Article 16 |
| To Mexican towns in the 20 km border strip along the northern and southern borders | Same treatment as international air transport: 25% of the service | Ley del IVA, Article 16 |
Article 16 says international transport starting in Mexico, including a round trip, counts as provided in Mexico whatever the carrier's country of residence. For a flight that starts abroad, we ask the operator to state the IVA treatment on the quote.
Sources:Cámara de Diputados: Ley del Impuesto al Valor Agregado, official consolidated text (Articles 1 and 15)Ley del Impuesto al Valor Agregado, Article 16 (international transport and international air transport), consolidated text by mley.mx
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
The airport use fee (TUA)
The TUA (tarifa de uso de aeropuerto) is set by each airport operator, not by one national rate. Mexico City International Airport published its 2026 figures in a notice dated 25 March 2026.
| Mexico City International (AICM), 1 April to 31 December 2026 | Fee |
|---|---|
| Passengers boarding with a final destination in Mexico | USD 30.59 |
| Passengers boarding with a final destination abroad | USD 58.09 |
| Children up to two, foreign diplomats (on reciprocity), transit and connecting passengers, and crew on official assignment | USD 0.00 |
AICM converts the dollar figures into pesos each month at the Banco de México exchange rate. The notice does not say how the TUA applies to private flights, and other airports set their own figures, so the operator shows it as a line on the quote where it is charged.
Visitor fee, airport charges and positioning
Foreign visitors entering without permission to work pay a migration fee under Article 8 of the Ley Federal de Derechos. The law, as reformed on 7 November 2025, sets it at MXN 983 and makes international passenger airlines collect it. It does not set a separate rule for private aircraft, so we ask the handler to confirm how it is paid on your arrival.
Landing, parking and handling charges depend on the airport and the aircraft. A trade guide from Universal Weather warns that unpaid air navigation (SENEAM) fees can ground an aircraft until they are settled. Positioning flights, crew overnights and permit handling can also appear on a quote, each as a separate line.
Sources:Ley Federal de Derechos, Article 8 (migration services fees), as reformed on 7 November 2025, consolidated text by mley.mxUniversal Weather and Aviation, 10 February 2025: Mexico business aviation destination guide
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo I pay IVA on a private jet from Mexico City to Miami?+
Yes, on part of it. For international air transport, the Ley del IVA treats only 25% of the service as provided in Mexico, so IVA at 16% applies to a quarter of the price, about 4% of the fare.
Is a domestic charter taxed at 16%?+
Yes. A flight between two points in Mexico is a service provided in Mexico, so IVA at 16% applies to the full price.
What is the TUA at Mexico City airport?+
For 1 April to 31 December 2026, USD 30.59 for passengers with a domestic final destination and USD 58.09 for an international one, converted into pesos monthly. Children up to two are exempt.
What is the IVA rate in Mexico?+
16%, under Article 1 of the Ley del Impuesto al Valor Agregado.
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.Cámara de Diputados: Ley del Impuesto al Valor Agregado, official consolidated text (Articles 1 and 15)
- 2.Ley del Impuesto al Valor Agregado, Article 16 (international transport and international air transport), consolidated text by mley.mx
- 3.Aeropuerto Internacional de la Ciudad de México, 25 March 2026: notice of the airport use fee (TUA) for 1 April to 31 December 2026
- 4.Ley Federal de Derechos, Article 8 (migration services fees), as reformed on 7 November 2025, consolidated text by mley.mx
- 5.Universal Weather and Aviation, 10 February 2025: Mexico business aviation destination guide
Every tax and fee, line by line.
A specialist replies around the clock with aircraft options, the operator's name and an all-in price.