For the expatriate community in Puerto Vallarta, the start of 2026 brings a "good news, bad news" scenario.
While the controversial municipal tax for foreign visitors has been annulled, federal immigration fees have more than doubled overnight, impacting thousands of residents renewing their status this month.
The "Bad" News: Immigration Fees Skyrocket
Effective today, January 1, 2026, the Ley Federal de Derechos has implemented a historic increase in fees for residency permits, with some categories seeing a 100%+ increase compared to 2025.
If you are planning to visit the INM office (Instituto Nacional de Migración) this week, be prepared for the new pricing structure:
Residente Temporal (1 Year): Now $11,140 MXN (up from ~$5,328 in 2025).
Residente Temporal (2 Years): Now $16,693 MXN.
Residente Temporal (3 Years): Now $21,142 MXN.
Residente Temporal (4 Years): Now $25,057 MXN.
Residente Permanente: Now $13,578 MXN (up from ~$6,494).
Visitor Permit (FMM/DNR): The fee for tourists (usually included in airline tickets) has risen to $983 MXN.
Is there a discount? The new law includes a provision for a 50% discount for residents who can demonstrate specific conditions (such as family unity or a valid job offer). However, local immigration lawyers warn that the specific mechanism for claiming this discount at the Puerto Vallarta INM office has not yet been clarified. We recommend consulting with your facilitator before paying.
The "Good" News: Supreme Court Annuls Vallarta’s "Foreigner Tax"
In a victory for the tourism sector, the Supreme Court of Justice of the Nation (SCJN) has officially declared Puerto Vallarta's proposed "Contribution for the Use of Public Spaces" unconstitutional.
What happened: The tax, championed by Mayor Luis Munguía’s administration, aimed to charge foreign visitors approximately 1.25 UMA (~$160 MXN) upon arrival.
The Ruling: The Court ruled unanimously that the tax was ambiguous and violated the principle of legal certainty, as it did not clearly define what specific services foreigners were paying for.
The Result: As of today, no municipal entry tax will be collected from foreign nationals arriving at the Puerto Vallarta International Airport or Maritime Terminal.
Action Items for Residents
Check Your Expiration Date: If your residency expires in January, do not delay. The fines for expired documents have also been adjusted upwards.
Budget Adjustment: If you are a landlord with tenants on Residente Temporal, ensure they are aware of these new costs, as it may impact their financial planning.
Watch for "Coyotes": With the confusion over the new prices and the 50% discount, be wary of unofficial "helpers" outside the INM office promising to bypass the fees. Stick to authorized payments at the bank.
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