Many travelers are confused about the difference between Mexico’s Tourism Tax and “Departure Tax,” and often wonder whether they are one and the same thing.
They are not.
Major airlines include TUA (Tarifa Uso de Aeropuerto), sometimes referred to as Departure Tax, in their ticket costs. It currently comes to $US35.27 (around 600 pesos). It is technically not a tax but a fee for international passengers using a Mexican airport.
There are a few exemptions to TUA: infants under the age of two, diplomats, deportees and transit/transfer passengers remaining less than 24 hours in Mexico.
Some airlines, including American and Alaska, have information on their websites abut how to claim refunds.