IVA: 16% of headline (federal VAT)
Mexico applies 16% IVA on short-term lodging. The operator collects and remits to SAT. The line is itemized on the 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.
Nayarit ISH: 3% of headline (state lodging tax)
Nayarit applies a 3% ISH on short-term lodging. The combined IVA-plus-ISH government overhead is roughly 19% of the headline rate. On a $48,000 week, the combined tax line is approximately $9,120.
Punta Mita Resort club-privileges fee: $400 to $800 per stay
Most villas inside the gated perimeter (La Punta, Lagos del Mar, El Encanto, Iyari, Hacienda de Mita, Las Marietas) require a Punta Mita Resort club-privileges arrangement so guests can use the Punta Mita Beach Club, the Tail of the Whale Jack Nicklaus Signature Course, and the Bahia Course. The fee structure changed in 2024 and runs $400 to $800 per villa per stay. Four Seasons Private Villas and St Regis Estates carry resort-privilege access bundled in the headline through a daily resort fee.
Service charge: 0 to 12% (operator-dependent)
Haute Retreats and Punta Mita Properties / LPR invoice a 6 to 10% service charge on top of the headline. Four Seasons Private Retreats runs a 10 to 12% service charge bundled with the resort fee. Onefinestay and Vrbo Premier run 6 to 9%. Direct Punta Mita 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: cook included on resort villas, in-and-out chef on private estates
Four Seasons Private Villas and St Regis Estates typically include a daily housekeeper, a butler, a gardener, pool maintenance, and a part-time cook in the headline rate (the cook handles breakfast and lunch; dinner is the in-and-out chef model). Private La Punta and Lagos del Mar estates include the daily housekeeper, gardener, and pool maintenance; the in-house cook is rarer than on resort-bundled villas. Verify the staff bench in writing before signing.
Evening chef: $450 to $900 per service plus food at cost
An independent evening chef on the peninsula runs $450 to $900 per service plus food at cost for ten. The strongest chef benches are alumni of Bahia and Aramara (Four Seasons), Carolina (St Regis), Hector’s, and Tuna Blanca. Food cost lands at $70 to $150 per person depending on protein (yellowfin tuna, mahi, octopus, US-imported beef), wine pairing, and whether mezcal or tequila pairings are added. The Christmas-Week lead time runs ten to fourteen weeks. A typical Punta Mita week books four to five chef nights given the rate.
Restaurant nights: $90 to $260 per head
Bahia (Four Seasons) runs $150 to $230 per head before wine. Aramara (Four Seasons) runs $180 to $280. Carolina (St Regis) runs $170 to $260. Hector’s at the Beach Club runs $90 to $140. Tuna Blanca (outside the gate) runs $100 to $170. Si Senor (Sayulita) runs $80 to $130. A family of eight at Aramara with reasonable wine lands between $2,000 and $2,800. The reservation lead time at Bahia and Aramara runs six to ten weeks in Christmas Week, three to four in shoulder. Guests of resort-privileged villas have priority access.
Charter and water-sports: $1,800 to $9,500 per day
A 32 to 38-foot sport-fishing day (Banderas Bay sailfish, marlin) with captain and mate runs $1,800 to $3,200 plus fuel ($240 to $400) and 15% tip. A 45 to 60-foot Hatteras or Bertram day runs $3,800 to $5,800. A 75-foot-plus Azimut, Sunseeker, or motor-yacht charter (the canonical Marietas Islands day) runs $5,200 to $9,500 plus fuel and tip. The Marietas snorkel-and-hidden-beach day is the canonical Punta Mita charter pattern; the federal park requires a permit and is capped at limited daily entries, lead time three weeks. Surf lessons at Stinky’s, La Lancha, or El Anclote run $80 to $160 per session.
Suburban or SUV rental: $140 to $260 per day
A Chevy Suburban or Cadillac Escalade from the PVR rental desks runs $140 to $260 per day during Christmas Week. Most groups skip the daily rental and use the villa concierge for transport given the gate-and-resort model. A Sprinter or SUV with a driver for the week runs $1,400 to $2,600.
PVR transfers: $260 to $380 each way (Escalade), $420 to $580 (Sprinter)
PVR is 28 miles south of the Punta Mita gate and is the only commercial airport serving the peninsula. A Cadillac Escalade or Suburban from PVR runs $260 to $380 each way (45 to 60 minutes via the 200D toll road). A Sprinter van for groups of eight or more runs $420 to $580. Most luxury villas include the arrival transfer; verify before signing. The 200D corridor passes through Bucerias and Nuevo Vallarta; the second half of the drive runs along the Banderas Bay coast.
Pre-stock and provisioning: $800 to $2,400
Arrival provisioning 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 Mega Soriana or City Club in Nuevo Vallarta. Wine runs $40 to $90 per bottle on standard well wines; mezcal and tequila are the structurally cheaper lines.
Gratuities: $250 to $500 per staff member per week
Punta Mita staff are paid through the operator. A cash gratuity on departure of $250 to $500 USD per staff member per week is the practice at the Punta Mita tier. For a five-staff villa on a seven-night stay, plan for $1,500 to $2,500 in cash gratuities. On a 14-night Christmas stay, double the figure. The villa manager distributes. USD or MXN both acceptable.
Environmental fee (DNR): $36 per international arrival
The Mexican federal government applies a $36 USD environmental fee per international visitor on arrival, collected by the airline at booking or at PVR. On a group of ten, the line runs $360.