In short
The acquisition tax is 2.23% of the value in Aguascalientes (Aguascalientes) at MX$3 million. Appraisal values in Aguascalientes changed by +9.9% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
A flat 2.4% rate drives the cost of buying in Aguascalientes. It is applied to the tax appraisal after a deduction, set in daily UMA over a year, for a built property. Buyers at MX$1 million pay MX$18,862, those at MX$3 million pay MX$66,862, and those at MX$8 million reach MX$186,862. Because the deduction is a fixed sum, the effective rate creeps upward as prices climb: 1.89%, then 2.23%, then 2.34%. Priced at MX$3 million, the tax amounts to 570 times the daily UMA of MX$117.31.
Among the 54 municipios Payotte has computed, Aguascalientes stands 24th when they are ordered from the lightest. The national median tax on a MX$3 million sale is MX$75,000, so the city falls under it; 30 areas cost more and 23 cost less. Its neighbours in the ranking are close: Mazatlán (MX$66,000) just below and Mexicali (MX$67,000) just above. The law also carries a reduced 1.6% rate for a home worth up to MX$423,852 bought by someone with no other property in the state, which is not applied in these figures.
Registering the deed costs a flat MX$795 at all three example prices, bringing tax and fee to MX$67,657, which is 2.26% once the price reaches MX$3 million. The state sets no rule of its own for real estate agents, and no other municipality of Aguascalientes is on Payotte, so this is the only local tax figure for the state.
The typical mortgaged home in the state was valued at MX$1,200,000 in the opening months of 2026, which puts it 20th of 32 states beside a national median of MX$1,299,580. Quartiles stand at MX$769,518 and MX$1,938,477, and an average appraisal of MX$1,566,417.
Prices are moving faster than the country's: the city's own SHF index gained 9.9% across a year, 2nd among the 36 cities that have an index to themselves, while Mexico's gained 7.3%. Lending is also busy. Individual borrowers signed 8,985 mortgages in 2025, averaging MX$927,254, which gives a population-based rate of 6.3 where the median state sits at 3.8. Renters occupy 21.3% of homes, the 6th highest share, versus 14.4% for the median state.
Data as of 15 October 2026: SHF appraisals of January to June 2026, SNIIV loans of 2025, INEGI ENIGH 2024, 2026 tax laws.
Calculate for Aguascalientes
The questions, answered
How much tax and recording fee on a MX$3 million home in Aguascalientes?
On a MX$3 million home in Aguascalientes (Aguascalientes), taxed on the appraisal for tax purposes, less five times the daily UMA over a year for a built property, the buyer pays property acquisition tax (ISAI) MX$66,862, recording fee, Registro Público de la Propiedad MX$795: MX$67,657 in all under the 2026 laws read by Payotte, before notary fees.
How much tax and recording fee on a MX$8 million home in Aguascalientes?
On a MX$8 million home in Aguascalientes (Aguascalientes): property acquisition tax (ISAI) MX$186,862, recording fee, Registro Público de la Propiedad MX$795, MX$187,657 in all, before notary fees.
Are home prices rising in Aguascalientes?
The SHF price index for Aguascalientes (Aguascalientes) changed by +9.9% between the second quarters of 2025 and 2026, against +7.3% for Mexico; it measures appraisal values of homes bought with a mortgage (Sociedad Hipotecaria Federal).
What monthly payment on a MX$3 million home in Aguascalientes?
MX$2,400,000 borrowed (20% down) costs MX$25,248 a month over 20 years at 11.29% (Banco de México, September 2026); average CAT 13.76%.
How much tax when you sell a home in Aguascalientes?
Federal rules apply in Aguascalientes as in every state: a seller who is not a Mexican tax resident pays by default 25% of the gross price (LISR art. 160), MX$750,000 on a MX$3 million sale, paid by the notary; a resident selling their own home is exempt up to 700,000 UDIS, about MX$6,218,823 at 4 November 2026 (art. 93-XIX-a).
How Aguascalientes compares
Aguascalientes charges MX$66,862 of acquisition tax (2.23%) on a MX$3 million home, 10.9% under the MX$75,000 median of the 54 municipios computed; 23 charge less and 30 more.
The law applies one rate, 2.4%, to the taxable base, so the tax grows in step with the price: MX$18,862 on MX$1 million, MX$66,862 on MX$3 million and MX$186,862 on MX$8 million. In Aguascalientes, 5 daily UMA a year, MX$214,091, come off the base before the rate.
Aguascalientes is the only municipio of Aguascalientes whose acquisition tax Payotte computes. The recording fee, MX$795 on MX$3 million, is set by the state and comes on top.
Tax and recording fee together take 2.26% of a MX$3 million price, MX$67,657, which is 2.7 monthly payments of MX$25,248 and 11.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,200,000 the same rules give MX$24,457, 2.04% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Aguascalientes is 24th: just below it in the national ranking is Mazatlán (Sinaloa) at MX$66,000 and just above it is Mexicali (Baja California) at MX$67,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Aguascalientes pays MX$42,718 more; the heaviest, Querétaro, takes MX$170,306, MX$103,444 more than Aguascalientes.
Beyond the three prices of this page, tax and fee reach MX$43,657 on MX$2 million, MX$115,657 on MX$5 million and MX$283,657 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.4 centavos of acquisition tax, more than the 2.23% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 570 UMA and the recording fee 7.
The SHF index of Aguascalientes itself moved +9.9% in a year, level with Aguascalientes (+9.9%) and above Mexico (+7.3%): 2nd of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Aguascalientes: Acquisition tax on MX$1 million | MX$18,862 | median MX$21,588 | 14th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$3 million | MX$66,862 | median MX$75,000 | 24th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$8 million | MX$186,862 | median MX$232,239 | 21st of 54 lightest |
| Aguascalientes: Effective rate at MX$3 million | 2.23% | median 2.5% | 24th of 54 lightest |
| Aguascalientes: Effective rate at MX$1 and 8 million | 1.89% and 2.34% | gap 0.45 points | rising |
| Aguascalientes: Tax on MX$3 million in UMA | 570 UMA | MX$117 per UMA | 18.7 monthly UMA |
| Aguascalientes: Recording fee on MX$3 million | MX$795 | 0.03% of the price | 1.2% of the tax |
| Aguascalientes: Tax and fee on MX$3 million | MX$67,657 | 2.26% of the price | 16th of 54 lightest |
| Aguascalientes: Tax and fee on MX$12 million | MX$283,657 | 2.36% of the price | 4.2 times the MX$3 million bill |
| SHF index, Aguascalientes | +9.9% | Mexico +7.3% | 2nd of 36 |
Appraisal values, home loans and renting for the whole of Aguascalientes are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$66,862 | 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 |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$795 | Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 2026) |
| SHF price index, Aguascalientes, change over a year | +9.9% | SHF, Q2 2026 |
| Average fixed-rate mortgage offer (Sep. 2026) | 11.29% | Banco de México, CF303 |
The SHF publishes home prices in pesos by state only; for a municipality it publishes an index, not a price. The appraisal values, loans and renting of Aguascalientes are on its state page.
Elsewhere in Aguascalientes
Sources
- Acquisition tax: 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; the calculator.
- Recording fee: Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 2026).
- Prices: Sociedad Hipotecaria Federal, Índice SHF de Precios de la Vivienda en México, second quarter of 2026 (press release 05/2026, 10 August 2026), consulted 2026-10-15 (data).
- Loans: SEDATU, Sistema Nacional de Información e Indicadores de Vivienda (SNIIV), open data « Financiamientos » 2025; Banco de México, SIE, Tasas de Interés de Crédito a los Hogares (CF303), Indicador del Costo de Créditos Hipotecarios, September 2026.