Mitla is the second-most important archeological site in the state of Oaxaca in Mexico, and the most important of the Zapotec culture. The site is located 44 km from the city of Oaxaca, in the upper end of the Tlacolula Valley, one of the three cold, high valleys that form the Central Valleys Region of the state. At an elevation of 4,855 ft (1,480 m), surrounded by the mountains of the Sierra Madre del Sur, the archeological site is within the modern municipality of San Pablo Villa de Mitla. It is 24 mi (38 km) southeast of Oaxaca city. While Monte Albán was the most important politically of the Zapotec centers, Mitla became the main religious one in a later period as the area became dominated by the Mixtec.

The name Mitla is derived from the Nahuatl name Mictlán, meaning the "place of the dead" or "underworld." Its Zapotec name is Lyobaa, which means “place of rest.” The name Mictlán was Hispanicized or transliterated to Mitla by the Spanish colonists. It was established as a sacred burial site by the Zapotec, but the architecture and designs also show the influence of the Mixtec, who had become prominent in the area during the peak of Mitla settlement.

Mitla is unique among Mesoamerican sites because of its elaborate and intricate mosaic fretwork and geometric designs that cover tombs, panels, friezes, and even entire walls of the complex. These mosaics are made with small, finely cut and polished stone pieces that have been fitted together without the use of mortar. No other site in Mexico has this decorative work.