IVA: 16% of headline (federal VAT)
Mexico applies a 16% IVA on accommodation services. The line is itemized on a compliant contract. On a $48,000 weekly headline, the IVA line is $7,680. On a $185,000 Christmas-Week trophy headline, the IVA line is $29,600. A villa quoting a headline with no IVA line is either absorbing it (rare) or operating informally; ask for the factura.
ISH (lodging tax): 4% of room charge
Baja California Sur levies the Impuesto Sobre Hospedaje on temporary lodging, and the state raised the rate to 4% for 2026. On a $48,000 headline, the line is $1,920. The combined tax line (IVA plus ISH) lands near 20% of the headline, the heaviest government overhead of any market in this guide.
Service charge: 0 to 12% (operator-dependent)
The Cabo market splits on this line. Discovery Land club rentals and the Pedregal owner desk typically fold the service charge into an all-in club fee. Third-party managers and the larger portfolios (Cabo Villas, Earth Sea & Sky) run a 5 to 12% management or concierge fee on top. Direct managers often run zero and bill concierge time hourly. Verify the line on the contract.
Staff: daytime cook included on roughly 70 percent of editorial-list villas
The standard Cabo luxury villa includes a daily housekeeper, a houseman, and pool maintenance in the headline. Roughly 70 percent of the editorial-list Pedregal, Corridor, and Diamante inventory also includes a daytime cook for breakfast and lunch. The Discovery Land and Querencia estates also include a concierge, a butler, and 24-hour gated security. The remaining inventory uses a chef-on-call model. Verify the staff bench in writing before signing.
Evening chef: $400 to $900 per service plus food at cost
An independent evening chef runs $400 to $900 per service plus food at cost for ten. The strongest chef benches are alumni of El Farallon at Waldorf Astoria Pedregal, Manta at The Cape, Cocina de Autor at Grand Velas, and Flora Farms. Food cost lands at $70 to $160 per person depending on protein (local yellowtail, dorado, marlin, ribeye, in-season chocolate clams and lobster), tequila and mezcal pairings, and wine. The Christmas-Week lead time runs six to ten weeks.
Restaurant nights: $90 to $260 per head
El Farallon (the cliff-side seafood room at Waldorf Astoria Pedregal) runs $180 to $260 per head before wine. Flora Farms (the farm-to-table dinner outside San Jose) runs $110 to $180. Cocina de Autor (the tasting menu at Grand Velas) runs $200 to $300. Sunset Monalisa above the marina runs $140 to $220. Manta at The Cape runs $120 to $190. A family of eight at El Farallon with reasonable wine lands between $2,400 and $3,200. The reservation lead time at Flora Farms runs eight to twelve weeks at Christmas Week.
Boat charter and sport-fishing: $1,200 to $9,000 per day
Cabo is one of the strongest sport-fishing markets in the world. A 31 to 35-foot center-console or sport-fisher for a striped-marlin or dorado day runs $1,200 to $2,800 plus fuel and a 15% crew tip. A 40 to 50-foot Hatteras or Viking for a blue-marlin day runs $3,200 to $5,800. A 60 to 80-foot motor yacht for an Arch-and-Land’s-End cruise with lunch runs $5,800 to $9,000 plus fuel and tip. The Cabo San Lucas Billfish Tournament weeks (mid-October) book the best boats a year out.
SUV rental: $90 to $220 per day
An SUV rental runs $90 to $220 per day during high season. Cabo is a right-hand-drive market with US-style rules, and the Highway 1 toll road between San Jose and Cabo San Lucas is fast and well-paved. Self-drive works for the Corridor and the towns. Many groups skip it and run a villa driver instead, because the marina parking and the Friday-night town traffic are the two friction points. A second SUV for the week runs $500 to $1,200.
SJD (Los Cabos) transfers: $120 to $220 each way (Escalade)
SJD is the only commercial airport, beside San Jose del Cabo. A Cadillac Escalade or Suburban from SJD to Pedregal or the marina runs $120 to $220 each way (40 to 55 minutes on the Highway 1 toll road). SJD to the Corridor runs $90 to $170 (25 to 40 minutes). SJD to Palmilla or Puerto Los Cabos runs $60 to $120 (15 to 25 minutes). A Sprinter van for groups of eight or more runs $200 to $360. Most luxury villas include the arrival transfer.
Gratuities: $120 to $250 per staff member per week
Cabo villa staff are paid through the operator in pesos. A cash gratuity on departure of $120 to $250 USD per staff member per week is the practice at this tier. For a five-staff villa on a seven-night stay (two housekeepers, houseman, cook, concierge), plan for $700 to $1,250 in cash gratuities. USD and pesos are both accepted; staff typically prefer USD. The chef and the boat crew are tipped separately at 15 to 20%.