IVA: 16% of headline (federal VAT)
Mexico applies a 16% IVA on short-term lodging. The operator collects and remits to SAT (the federal tax authority). The line is itemized on the contract. On a $60,000 weekly headline, the IVA line is $9,600. On a $145,000 Christmas-Week trophy headline, the IVA line is $23,200. The IVA is not a value the operator can waive; an offer to invoice without IVA is a regulatory red flag and a reason to walk.
ISH: 3% of headline (state lodging tax)
Baja California Sur applies a 3% ISH (Impuesto Sobre Hospedaje) on short-term lodging. The state rate has held at 3% through 2026. The combined IVA-plus-ISH government overhead on a Cabo villa week is roughly 19% of the headline rate. On a $60,000 week, the combined tax line is $11,400.
Service charge: 0 to 10% (operator-dependent)
Cabo Platinum, Exotic Estates, and the Pedregal Realty portfolio invoice a 5 to 10% service charge on top of the headline. The aggregator platforms (Onefinestay, Vrbo Premier) typically run a 6 to 9% service charge. Direct Pedregal and Palmilla managers typically run 0 to 5%. Verify the line on the contract. The service charge is not a gratuity; staff gratuities are an additional line.
Staff: chef-de-cuisine model rare, daily staff the norm
The Cabo luxury villa includes a daily housekeeper, gardener, pool maintenance, and an arrival concierge in the headline. The Pedregal and Palmilla trophy estates typically include a butler, a property manager, and 12-hour security. A live-in cook is rarer than in Anguilla or St Barts; most Cabo villas use the in-and-out independent chef model for dinner service. Verify the inclusions before signing.
Evening chef: $400 to $800 per service plus food at cost
An independent evening chef on the cape runs $400 to $800 per service plus food at cost for ten. The strongest chef benches are alumni of Manta at Mar Adentro, Comal at Chileno Bay, Cocina de Autor at Grand Velas, and the Esperanza kitchens. Food cost lands at $60 to $140 per person depending on protein (yellowtail, octopus, wagyu imported from the US), wine pairing, and whether mezcal or tequila pairings are added. The Christmas-Week lead time runs eight to twelve weeks. A typical Cabo week books four to five chef nights given the rate; the rest are restaurant nights at Manta, Toro, Acre, and the Flora Farms dining room.
Sport-fishing or sunset charter: $1,800 to $9,500 per day
A 32 to 38-foot Cabo or Hatteras sport-fishing day with captain and mate runs $1,800 to $3,200 plus fuel ($240 to $420) and a 15% captain tip. A 48 to 60-foot Viking, Bertram, or Hatteras runs $3,800 to $5,800 per day plus fuel and tip. A 75-foot-plus Azimut or Sunseeker sunset charter (the canonical Cabo sunset pattern, two and a half hours past the Arch and around El Faro) runs $4,500 to $9,500. The Cabo sport-fishing fleet is the largest on the Pacific coast of the Americas; book through the IGFA-listed operators (Pisces, Picante, Tag Cabo) rather than the marina dock-walkers.
Restaurant nights: $90 to $260 per head
The Cabo restaurant line is moderate by luxury-resort standards. Manta at Mar Adentro runs $180 to $260 per head before wine. Toro Latin Kitchen (Esperanza) runs $140 to $220. Acre (San José del Cabo) runs $110 to $180. Flora Farms (the rural farm-to-table compound) runs $120 to $200. Comal at Chileno Bay runs $150 to $220. A family of eight at Manta with reasonable wine lands between $1,800 and $2,600. The reservation lead time at Manta and Comal runs six to ten weeks at Christmas Week, three to four in shoulder.
Suburban or SUV rental: $140 to $260 per day
A Cadillac Escalade or Chevy Suburban from the SJD or Cabo San Lucas car-rental desks runs $140 to $260 per day during Christmas Week. Avis, Hertz, and Europcar all operate Cabo desks. A second SUV for the week runs $720 to $1,300. Most villa concierges coordinate. A Sprinter van for groups of eight or more runs $360 to $520 per day. Mexico is a right-hand-drive country with US-style road rules; self-drive is workable but most groups use a Sprinter with a driver because of the toll-road structure and the marina parking constraint.
SJD transfers: $200 to $320 each way (Escalade), $360 to $520 (Sprinter)
SJD is 24 miles from Cabo San Lucas and 6 miles from Palmilla. A Cadillac Escalade or Suburban from SJD to Pedregal or downtown Cabo San Lucas runs $200 to $320 each way (30 to 45 minutes). SJD to Palmilla runs $140 to $220 (15 to 22 minutes). SJD to Querencia or Diamante runs $260 to $380 (40 to 55 minutes). Most luxury villas include the arrival transfer; verify before signing. The pickup zone at SJD is past the meeters-and-greeters cordon at the international arrivals exit; the operators with a desk inside the terminal (Cabo Platinum, Caboshuttle) are the price-disciplined options.
Pre-stock and provisioning: $800 to $2,400
Arrival provisioning (oils, vinegars, bread, wine, breakfast supplies for two days, Mexican pantry staples) runs $800 to $1,200 for a family of six and $1,400 to $2,400 for a group of twelve. The villa concierge coordinates through La Comer or City Club (Costco-equivalent). The wine line runs higher than US mainland equivalents because of the import duties; plan for $40 to $90 per bottle on the standard well wines. Mezcal and tequila are the structurally cheaper lines on the wine list, and the standard recommendation for Cabo evenings.
Gratuities: $200 to $400 per staff member per week
Cabo villa staff are paid through the operator in Mexican pesos. A cash gratuity on departure of $200 to $400 USD per staff member per week is the practice at the Cabo luxury tier. For a five-staff villa on a seven-night stay (two housekeepers, gardener, property manager, butler if applicable, occasional security), plan for $1,200 to $2,000 in cash gratuities. The villa manager distributes. USD or MXN both acceptable; staff prefer USD for the savings rate.
Environmental fee (DNR): $36 per international arrival
The Mexican federal government applies a $36 USD environmental fee per international visitor on arrival. The line is collected by the airline at booking or at SJD on arrival; some travelers also pay a separate Baja Sur tourist fee at the SJD kiosks. On a group of ten, the combined arrival fee line runs $360 to $480.