In short
The lowest and highest property acquisition tax on a MX$3 million home among the municipalities of each state whose 2026 law Payotte read. Compared across 28 federal entities.
State by state
Aguascalientes
In Aguascalientes, the acquisition tax on a MX$3 million home is MX$66,862 in Aguascalientes, under its 2026 law (the only municipality of the state Payotte computes).
Baja California
In Baja California, the acquisition tax on a MX$3 million home ranges from MX$67,000 in Mexicali to MX$76,500 in Playas de Rosarito, among the 4 municipalities whose 2026 law Payotte read.
Baja California Sur
In Baja California Sur, the acquisition tax on a MX$3 million home ranges from MX$83,577 in Los Cabos (Cabo San Lucas, San José del Cabo) to MX$87,431 in Loreto, among the 3 municipalities whose 2026 law Payotte read.
Chiapas
In Chiapas, the acquisition tax on a MX$3 million home is MX$75,000 in San Cristóbal de las Casas, under its 2026 law (the only municipality of the state Payotte computes).
Chihuahua
In Chihuahua, the acquisition tax on a MX$3 million home ranges from MX$62,400 in Ciudad Juárez to MX$62,775 in Chihuahua, among the 2 municipalities whose 2026 law Payotte read.
Coahuila
In Coahuila, the acquisition tax on a MX$3 million home ranges from MX$75,000 in Torreón to MX$90,000 in Saltillo, among the 2 municipalities whose 2026 law Payotte read.
Colima
In Colima, the acquisition tax on a MX$3 million home ranges from MX$55,025 in Colima to MX$55,025 in Manzanillo, among the 2 municipalities whose 2026 law Payotte read.
Durango
In Durango, the acquisition tax on a MX$3 million home is MX$111,679 in Durango, under its 2026 law (the only municipality of the state Payotte computes).
Guanajuato
In Guanajuato, the acquisition tax on a MX$3 million home ranges from MX$24,144 in Guanajuato to MX$82,007 in San Miguel de Allende, among the 3 municipalities whose 2026 law Payotte read.
Hidalgo
In Hidalgo, the acquisition tax on a MX$3 million home is MX$55,721 in Pachuca, under its 2026 law (the only municipality of the state Payotte computes).
Jalisco
In Jalisco, the acquisition tax on a MX$3 million home ranges from MX$80,900 in Chapala (Ajijic) to MX$85,797 in Puerto Vallarta, among the 4 municipalities whose 2026 law Payotte read.
Mexico City
In Mexico City, the acquisition tax on a MX$3 million home is MX$155,322 in Mexico City, under its 2026 law (the only municipality of the state Payotte computes).
Michoacán
In Michoacán, the acquisition tax on a MX$3 million home is MX$57,431 in Morelia, under its 2026 law (the only municipality of the state Payotte computes).
Morelos
In Morelos, the acquisition tax on a MX$3 million home is MX$60,000 in Cuernavaca, under its 2026 law (the only municipality of the state Payotte computes).
Nayarit
In Nayarit, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita) to MX$60,000 in Tepic, among the 2 municipalities whose 2026 law Payotte read.
Oaxaca
In Oaxaca, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Puerto Escondido (San Pedro Mixtepec) to MX$105,000 in Huatulco (Santa María Huatulco), among the 3 municipalities whose 2026 law Payotte read.
Puebla
In Puebla, the acquisition tax on a MX$3 million home is MX$54,000 in Puebla, under its 2026 law (the only municipality of the state Payotte computes).
Querétaro
In Querétaro, the acquisition tax on a MX$3 million home is MX$170,306 in Querétaro, under its 2026 law (the only municipality of the state Payotte computes).
Quintana Roo
In Quintana Roo, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Bacalar to MX$120,000 in Tulum, among the 7 municipalities whose 2026 law Payotte read.
San Luis Potosí
In San Luis Potosí, the acquisition tax on a MX$3 million home is MX$93,600 in San Luis Potosí, under its 2026 law (the only municipality of the state Payotte computes).
Sinaloa
In Sinaloa, the acquisition tax on a MX$3 million home ranges from MX$66,000 in Culiacán to MX$66,000 in Mazatlán, among the 2 municipalities whose 2026 law Payotte read.
Sonora
In Sonora, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Guaymas (and San Carlos) to MX$90,000 in Puerto Peñasco, among the 2 municipalities whose 2026 law Payotte read.
Tabasco
In Tabasco, the acquisition tax on a MX$3 million home is MX$60,000 in Villahermosa (Centro), under its 2026 law (the only municipality of the state Payotte computes).
Tamaulipas
In Tamaulipas, the acquisition tax on a MX$3 million home is MX$60,000 in Tampico, under its 2026 law (the only municipality of the state Payotte computes).
Tlaxcala
In Tlaxcala, the acquisition tax on a MX$3 million home is MX$60,000 in Tlaxcala, under its 2026 law (the only municipality of the state Payotte computes).
Veracruz
In Veracruz, the acquisition tax on a MX$3 million home is MX$75,000 in Veracruz, under its 2026 law (the only municipality of the state Payotte computes).
Yucatán
In Yucatán, the acquisition tax on a MX$3 million home ranges from MX$97,000 in Mérida to MX$120,000 in Valladolid, among the 3 municipalities whose 2026 law Payotte read.
Zacatecas
In Zacatecas, the acquisition tax on a MX$3 million home is MX$63,000 in Zacatecas, under its 2026 law (the only municipality of the state Payotte computes).
The table
| State | Municipalities computed | Lowest on MX$3 million | Highest on MX$3 million | Name of the tax |
|---|---|---|---|---|
| Aguascalientes | 1 | MX$66,862 (Aguascalientes) | — | Property acquisition tax (ISAI) |
| Baja California | 4 | MX$67,000 (Mexicali) | MX$76,500 (Playas de Rosarito) | Property acquisition tax (ISAI) |
| Baja California Sur | 3 | MX$83,577 (Los Cabos (Cabo San Lucas, San José del Cabo)) | MX$87,431 (Loreto) | Property acquisition tax (ISABI) |
| Chiapas | 1 | MX$75,000 (San Cristóbal de las Casas) | — | Property transfer tax (ISTD) |
| Chihuahua | 2 | MX$62,400 (Ciudad Juárez) | MX$62,775 (Chihuahua) | Property transfer tax (ISTD) |
| Coahuila | 2 | MX$75,000 (Torreón) | MX$90,000 (Saltillo) | Property acquisition tax (ISAI) |
| Colima | 2 | MX$55,025 (Colima) | MX$55,025 (Manzanillo) | Property transfer tax (ISTP) |
| Durango | 1 | MX$111,679 (Durango) | — | Property transfer tax (ISTD) |
| Guanajuato | 3 | MX$24,144 (Guanajuato) | MX$82,007 (San Miguel de Allende) | Property acquisition tax (ISABI) |
| Hidalgo | 1 | MX$55,721 (Pachuca) | — | Property acquisition tax (ISAI) |
| Jalisco | 4 | MX$80,900 (Chapala (Ajijic)) | MX$85,797 (Puerto Vallarta) | Property transfer tax (ITP) |
| Mexico City | 1 | MX$155,322 (Mexico City) | — | Property acquisition tax (ISAI) |
| Michoacán | 1 | MX$57,431 (Morelia) | — | Property acquisition tax (ISAI) |
| Morelos | 1 | MX$60,000 (Cuernavaca) | — | Property acquisition tax (ISAI) |
| Nayarit | 2 | MX$60,000 (Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita)) | MX$60,000 (Tepic) | Property acquisition tax (ISABI); Property acquisition tax (ISAI) |
| Oaxaca | 3 | MX$60,000 (Puerto Escondido (San Pedro Mixtepec)) | MX$105,000 (Huatulco (Santa María Huatulco)) | Property transfer tax (ISTD) |
| Puebla | 1 | MX$54,000 (Puebla) | — | Property acquisition tax (ISABI) |
| Querétaro | 1 | MX$170,306 (Querétaro) | — | Property transfer tax (ISTD) |
| Quintana Roo | 7 | MX$60,000 (Bacalar) | MX$120,000 (Tulum) | Property acquisition tax (ISABI) |
| San Luis Potosí | 1 | MX$93,600 (San Luis Potosí) | — | Property acquisition tax (ISAI) |
| Sinaloa | 2 | MX$66,000 (Culiacán) | MX$66,000 (Mazatlán) | Property acquisition tax (ISAI) |
| Sonora | 2 | MX$60,000 (Guaymas (and San Carlos)) | MX$90,000 (Puerto Peñasco) | Property transfer tax (ITDBI) |
| Tabasco | 1 | MX$60,000 (Villahermosa (Centro)) | — | Property transfer tax (ISTD) |
| Tamaulipas | 1 | MX$60,000 (Tampico) | — | Property acquisition tax (ISAI) |
| Tlaxcala | 1 | MX$60,000 (Tlaxcala) | — | Property transfer tax (ISTBI) |
| Veracruz | 1 | MX$75,000 (Veracruz) | — | Property acquisition tax (ISAI) |
| Yucatán | 3 | MX$97,000 (Mérida) | MX$120,000 (Valladolid) | Property acquisition tax (ISAI) |
| Zacatecas | 1 | MX$63,000 (Zacatecas) | — | Property acquisition tax (ISABI) |
“—” means the source read does not state it. Download the data: acquisition-tax.json (CC BY 4.0, cite Payotte (https://payotte.com/mexico/by-state) with a link).
Explained in the guide Property acquisition tax in Mexico, state by state.
Other tables by state
Sources
- Aguascalientes: Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64
- Baja California: Ley de Ingresos del Municipio de Ensenada 2026, art. 4 (P.O. 30 Dec. 2025)
- Baja California: Ley de Ingresos del Municipio de Mexicali 2026, art. 10 (compiled text of 15 May 2026)
- Baja California Sur: Ley de Hacienda para el Municipio de La Paz, Baja California Sur, art. 38-42 (last reform BOGE 88, 24 Dec. 2025)
- Baja California Sur: Ley de Hacienda para el Municipio de Loreto, Baja California Sur, art. 14-18 (last reform BOGE 88, 24 Dec. 2025)
- Chiapas: Ley de Ingresos del Municipio de San Cristóbal de las Casas, Chiapas, 2026, art. 8 (P.O. 081, 31 Dec. 2025)
- Chihuahua: Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025)
- Chihuahua: Ley de Ingresos del Municipio de Juárez 2026, art. 38 and 43 (Decreto LXVIII/APLIM/0427/2025, P.O. 103, 24 Dec. 2025)
- Coahuila: Ley de Ingresos del Municipio de Saltillo 2026, art. 3 (Decreto 369, P.O. 102, 23 Dec. 2025)
- Coahuila: Ley de Ingresos del Municipio de Torreón 2026, art. 3 (Decreto 374, P.O. 103, 26 Dec. 2025)
- Colima: Ley de Hacienda para el Municipio de Colima, art. 25 and 28 (last reform Decreto 196, P.O. 2 Dec. 2025)
- Colima: Ley de Hacienda para el Municipio de Manzanillo, art. 25 and 28 (last reform Decreto 236, P.O. 31 Dec. 2025)
- Durango: Ley de Ingresos del Municipio de Durango 2026, art. 20 (decree 308, P.O. 101 Bis, 18 Dec. 2025)
- Guanajuato: Ley de Ingresos para el Municipio de Guanajuato 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338
- Guanajuato: Ley de Ingresos para el Municipio de León 2026, art. 8 (P.O. 260, 30 Dec. 2025, with the correction of 30 Jan. 2026); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338
- Hidalgo: Ley de Ingresos para el Municipio de Pachuca de Soto 2026, art. 8 (Decreto 499-LXVI, P.O. 31 Dec. 2025); Ley de Hacienda para los Municipios del Estado de Hidalgo, art. 29-32
- Jalisco: Ley de Ingresos del Municipio de Chapala 2026, art. 47 (decree 30011/LXIV/25, published 23 Dec. 2025)
- Jalisco: Ley de Ingresos del Municipio de Guadalajara 2026, art. 28 (decree 30031/LXIV/25, published 25 Dec. 2025)
- Mexico City: Código Fiscal de la Ciudad de México, art. 112-116 (last reform Gaceta Oficial 19 Dec. 2025)
- Michoacán: Ley de Hacienda Municipal del Estado de Michoacán, art. 50-63 (last reform P.O. 22 Dec. 2022)
- Morelos: Ley de Ingresos del Municipio de Cuernavaca 2026, art. 7 (P.O. Tierra y Libertad 6509, 30 Dec. 2025), after art. 94 Ter of the state law
- Nayarit: Ley de Ingresos del Municipio de Bahía de Banderas, Nayarit, 2026, art. 21 (P.O. 29 Dec. 2025)
- Nayarit: Ley de Ingresos del Municipio de Tepic, Nayarit, 2026, art. 14 (P.O. 29 Dec. 2025)
- Oaxaca: Ley de Ingresos del Municipio de Santa María Huatulco, Oaxaca, 2026, art. 73-78 (Decreto 1254, P.O. 28 Feb. 2026)
- Oaxaca: Decreto 1492, reform of the Ley de Ingresos del Municipio de Oaxaca de Juárez 2026, art. 51 (P.O. 28 March 2026, in force 29 March 2026)
- Puebla: Ley de Ingresos del Municipio de Puebla 2026, art. 6 (P.O. 15 Dec. 2025); Código Fiscal y Presupuestario para el Municipio de Puebla, art. 187-190
- Querétaro: Ley de Ingresos del Municipio de Querétaro 2026, art. 15 (La Sombra de Arteaga, 25 Dec. 2025)
- Quintana Roo: Ley de Hacienda del Municipio de Bacalar, Quintana Roo, art. 56-57 (last reform POE 9 Dec. 2024)
- Quintana Roo: Ley de Hacienda del Municipio de Benito Juárez, Quintana Roo, art. 26-27 (last reform POE 10 Dec. 2025)
- San Luis Potosí: Ley de Ingresos del Municipio de San Luis Potosí 2026, art. 10 (Decreto 0410, P.O. Plan de San Luis, 30 Dec. 2025)
- Sinaloa: Ley de Hacienda Municipal del Estado de Sinaloa, art. 45-51 and 105 (last reform P.O. 17 June 2024); Ley de Ingresos del Municipio de Mazatlán 2026 (Decreto 321)
- Sonora: Ley de Ingresos del Municipio de Guaymas 2026, art. 17 (Ley 114, B.O. 26 Dec. 2025, electronic copy hosted by the municipality)
- Sonora: Ley de Ingresos del Municipio de Puerto Peñasco 2026, art. 16 (text approved by the Sonora Congress, Gaceta 2072, 13 Dec. 2025)
- Tabasco: Ley de Hacienda Municipal del Estado de Tabasco, art. 110 and fifth transitional article (last reform P.O. 21 Aug. 2020)
- Tamaulipas: Ley de Ingresos del Municipio de Tampico 2026, art. 13 and 70 (Decreto 66-937); Código Municipal para el Estado de Tamaulipas, art. 124-132
- Tlaxcala: Ley de Ingresos del Municipio de Tlaxcala 2026, art. 20 (Decreto 234, P.O. 24 Nov. 2025); Código Financiero para el Estado de Tlaxcala y sus Municipios, art. 208-211
- Veracruz: Código Hacendario para el Municipio de Veracruz, art. 133-136 (Decreto 719, G.O. 28 Dec. 2023)
- Yucatán: Ley de Hacienda del Municipio de Mérida, art. 58-60 (table reformed D.O. 28 Dec. 2022; last reform D.O. 30 Dec. 2024)
- Yucatán: Ley de Ingresos del Municipio de Progreso, Yucatán, 2026, art. 22 (D.O. 31 Dec. 2025)
- Zacatecas: Ley de Ingresos del Municipio de Zacatecas 2026, art. 52 (Decreto 308, P.O. 105 supplement 61, 31 Dec. 2025)