The Mexican government has delayed implementing a controversial US$42 per head tax on cruise passengers, approved by the legislative branch in December 2023. Initially scheduled for January 2025, the tax’s rollout faced widespread backlash and logistical challenges.
At the end of 2024, President Claudia Sheinbaum signed a decree granting a 100-percent tax credit for foreign cruise passengers, effectively waiving the fee for the first half of 2025.
Critics argue the tax could deter cruise lines from including Mexican ports, adversely impacting local economies. In Puerto Vallarta, business leaders warned that the tax could harm hundreds of families dependent on cruise tourism.
Mexico Business News reported that the decree delaying implementation of the tax reflects the government’s efforts “to balance revenue generation with community protection.”
While a US$42 tax applies to all visitors to Mexico, cruise passengers had previously been exempt, as they typically overnight on ships.