In short
The acquisition tax is 2% of the value in Bahía de Banderas (Nayarit) at MX$3 million. Appraisal values in Bahía de Banderas changed by +9.6% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Bahía de Banderas, which takes in Nuevo Vallarta, Bucerías and Sayulita, answers to one municipal law. Its acquisition tax (ISABI) is a flat 2% on the highest of the price, a commercial appraisal and the cadastral appraisal, with a floor of 7.8674 UMA. Because the rate is flat, the effective share stays at 2% whatever the price: MX$20,000 on the smallest example, MX$60,000 on the middle one and MX$160,000 on the largest.
For the MX$3 million case the tax equals 511 UMA, and the municipality ranks 10th lightest of 54 computed areas, with 7 below it and 37 above. Bacalar and Chetumal, both in Quintana Roo, share the identical MX$60,000. Tepic, the other Nayarit municipality here, also owes MX$60,000, set against a national median of MX$75,000.
Nayarit adds a recording charge of MX$15,461, so tax and charge together come to MX$75,461, or 2.52% in all.
The municipality has an SHF index of its own, up 9.6%, 4th of 36 cities that publish one, ahead of Tepic's 9.4% and the 9.5% of Nayarit overall, which is 5th of 32. The state valuation median for mortgaged homes is MX$1,529,958, 6th of 32 and above the national MX$1,299,580, with a mean of MX$2,256,263. Lenders recorded 3,961 mortgages in 2025, 3.2 per 1,000 people, short of the 3.8 of the median state, and 17% of homes were rented, 10th highest. The state had 1,235,456 inhabitants in 2020, and no state rule governs real estate agents.
Data as of 15 October 2026: SHF appraisals of January to June 2026, SNIIV loans of 2025, INEGI ENIGH 2024, 2026 tax laws.
Includes: Nuevo Vallarta, Bucerías, Sayulita (municipality of Bahía de Banderas).
Calculate for Bahía de Banderas
The questions, answered
How much tax and recording fee on a MX$3 million home in Bahía de Banderas?
On a MX$3 million home in Bahía de Banderas (Nayarit), taxed on the highest of the price, a commercial appraisal and the cadastral appraisal, the buyer pays property acquisition tax (ISABI) MX$60,000, recording fee, Registro Público de la Propiedad MX$15,461: MX$75,461 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 Bahía de Banderas?
On a MX$8 million home in Bahía de Banderas (Nayarit): property acquisition tax (ISABI) MX$160,000, recording fee, Registro Público de la Propiedad MX$15,461, MX$175,461 in all, before notary fees.
Are home prices rising in Bahía de Banderas?
The SHF price index for Bahía de Banderas (Nayarit) changed by +9.6% 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 Bahía de Banderas?
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 Bahía de Banderas?
Federal rules apply in Bahía de Banderas 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 Bahía de Banderas compares
Bahía de Banderas charges MX$60,000 of acquisition tax (2%) on a MX$3 million home, 20% under the MX$75,000 median of the 54 municipios computed; 7 charge less and 37 more, 9 the same.
The law applies one rate, 2%, to the taxable base, so the tax grows in step with the price: MX$20,000 on MX$1 million, MX$60,000 on MX$3 million and MX$160,000 on MX$8 million. In Bahía de Banderas, a floor of 7.87 UMA, MX$923, applies whatever the price.
Inside Nayarit, the nearest computed neighbours on a MX$3 million home are Tepic MX$60,000 (same). The MX$15,461 recording fee comes from the state's own law, so it is identical in each of them and the gap is the municipal tax alone.
Tax and recording fee together take 2.52% of a MX$3 million price, MX$75,461, which is 3 monthly payments of MX$25,248 and 12.6% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,529,958 the same rules give MX$46,061, 3.01% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Bahía de Banderas is 10th: just below it in the national ranking is Bacalar (Quintana Roo) at MX$60,000 and just above it is Chetumal (Quintana Roo) at MX$60,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Bahía de Banderas pays MX$35,856 more; the heaviest, Querétaro, takes MX$170,306, MX$110,306 more than Bahía de Banderas.
Beyond the three prices of this page, tax and fee reach MX$55,461 on MX$2 million, MX$115,461 on MX$5 million and MX$255,461 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2 centavos of acquisition tax, the same as the average rate. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 511 UMA and the recording fee 132.
The SHF index of Bahía de Banderas itself moved +9.6% in a year, ahead of Nayarit (+9.5%) and above Mexico (+7.3%): 4th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Bahía de Banderas: Acquisition tax on MX$1 million | MX$20,000 | median MX$21,588 | 15th of 54 lightest |
| Bahía de Banderas: Acquisition tax on MX$3 million | MX$60,000 | median MX$75,000 | 8th of 54 lightest |
| Bahía de Banderas: Acquisition tax on MX$8 million | MX$160,000 | median MX$232,239 | 6th of 54 lightest |
| Bahía de Banderas: Effective rate at MX$3 million | 2% | median 2.5% | 8th of 54 lightest |
| Bahía de Banderas: Effective rate at MX$1 and 8 million | 2% and 2% | gap 0 points | flat |
| Bahía de Banderas: Tax on MX$3 million in UMA | 511 UMA | MX$117 per UMA | 16.8 monthly UMA |
| Bahía de Banderas: Recording fee on MX$3 million | MX$15,461 | 0.52% of the price | 25.8% of the tax |
| Bahía de Banderas: Tax and fee on MX$3 million | MX$75,461 | 2.52% of the price | 17th of 54 lightest |
| Bahía de Banderas: Tax and fee on MX$12 million | MX$255,461 | 2.13% of the price | 3.4 times the MX$3 million bill |
| SHF index, Bahía de Banderas | +9.6% | Mexico +7.3% | 4th of 36 |
Appraisal values, home loans and renting for the whole of Nayarit are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$60,000 | Ley de Ingresos del Municipio de Bahía de Banderas, Nayarit, 2026, art. 21 (P.O. 29 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$15,461 | Ley de Ingresos del Estado de Nayarit 2026, art. 18 (P.O. 29 Dec. 2025) |
| SHF price index, Bahía de Banderas, change over a year | +9.6% | 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 Nayarit are on its state page.
Elsewhere in Nayarit
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Bahía de Banderas, Nayarit, 2026, art. 21 (P.O. 29 Dec. 2025); the calculator.
- Recording fee: Ley de Ingresos del Estado de Nayarit 2026, art. 18 (P.O. 29 Dec. 2025).
- 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.