IVA: 16 percent on a managed or invoiced let
Mexico applies a 16 percent value-added tax (IVA) on accommodation that is invoiced or booked through a managed platform. A villa let directly by an owner without a formal factura sometimes omits it, but a compliant managed contract carries it. On a $34,000 managed Christmas week the IVA line is roughly $5,400, the single largest add-on. Ask in writing whether the quoted headline is tax-inclusive before you compare two villas, because one quote may bury the IVA and the other may add it at signing.
Nayarit lodging tax (ISH): 5 percent of the room rate
The state of Nayarit applies a 5 percent lodging tax, the Impuesto Sobre Hospedaje, on the room rate. It is collected by the manager or the platform and remitted to the state, and platforms such as Airbnb collect and remit it automatically on bookings in the state. For a $24,000 week the line is $1,200. It is a flat percentage of the accommodation, not a per-person charge, so it scales with the headline rather than the group size.
Service and concierge: 5 to 10 percent where billed separately
Some Sayulita and Punta Sayulita estates bundle the host, the concierge, and the housekeeping into the headline; others bill a management or concierge fee of 5 to 10 percent on top. The fee typically covers the meet-and-greet, the pre-stock, the in-stay support, and the activity bookings. Verify whether the host and the housekeeping are inclusive or a separate line, because the gap between the two structures is real money on a long holiday-week stay.
Staff: housekeeping and a cook standard at the top, extra below
The Punta Sayulita oceanfront estates usually include daily housekeeping, a villa host, and a cook for breakfast and lunch in the headline, with an evening chef and a driver billed separately. Town and hillside villas typically include housekeeping a few times a week and a welcome stock, and little else. A daily cook for the lower-tier villas runs $120 to $220 per day. Verify the bench and the hours in writing, because the staffing separates two villas at the same rate.
Evening chef: $250 to $550 per service plus food at cost
An independent evening chef runs $250 to $550 per service plus food at cost for ten, lower than Cabo or Punta Mita. Food cost lands at $35 to $70 per person depending on whether the menu leans on local fish, shrimp, and tuna from the bay or on imported cuts and serious wine. A long Christmas-week lead time for a strong chef runs three to six weeks. The local mezcal, the Pacifico beer, and a cold ceviche are the house pours and plates worth asking for over the imported list.
Restaurant nights: $25 to $90 per head
Sayulita eats well and not expensively. The town palapa kitchens and taco stands run $25 to $45 a head, the polished rooms around the plaza and on the beach $50 to $90 before drinks. A group of eight at the best dinner table in town with margaritas and wine clears $700 to $900. Book the marquee tables a few days ahead in the December and Easter weeks; the rest of the year a walk-in works.
Boat day and surf: $400 to $2,500 per day
The Banderas Bay day on the water is the canonical outing, with the Marietas Islands, the hidden beach, and the whale-watching window December through March. A panga with a captain for a half-day runs $400 to $800, a larger crewed boat for a full day 1,400 to 2,500 dollars plus fuel and a tip. Surf lessons and board hire on the main break run $40 to $70. The Marietas marine park caps daily visitors, so the island trip needs booking ahead in high season.
Transfers and car: $90 to $160 by road, $50 to $90 per day to hire
Puerto Vallarta (PVR) sits roughly 40 km south of Sayulita, about 45 minutes to an hour on Highway 200 along the Riviera Nayarit coast. A private SUV transfer runs $90 to $160 each way, more for a larger group van. A self-drive SUV runs $50 to $90 per day, useful for San Pancho dinners, the Punta Mita golf, and the drive to the jungle towns inland. Holiday-week coast traffic can add 20 to 40 minutes to the transfer, worth building into a Christmas schedule.
Gratuities: $80 to $200 per staff member per week
Sayulita villa staff are paid through the owner or manager. A cash gratuity on departure of $80 to $200 per staff member per week is the practice, more for a host who runs an exceptional week. For a fully staffed estate with three or four team members the gratuity line runs $400 to $900 across a week. The chef and the boat crew are tipped separately at 10 to 15 percent.