In short
The acquisition tax is 3% of the value in Cancún (Quintana Roo) at MX$3 million. Appraisal values in Cancún changed by +9.7% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Cancún is taxed under the law of Benito Juárez, the official municipality, with a plain 3% rate. No table is involved: the rate is applied to whichever is highest among the price, the cadastral value (a certificate under 180 days old), an appraisal validated by the state and the seller's last declared value. The tax falls due within 15 working days, and the notary computes it and is jointly liable. The reference is articles 26 and 27, amended on 10 December 2025.
Because the rate is flat, the share paid never changes: MX$30,000 for a MX$1 million home, MX$90,000 for MX$3 million and MX$240,000 for MX$8 million. At MX$117.31 per daily UMA, the MX$3 million figure comes to 767 UMA. In the ranking of 54 computed areas Cancún stands 40th from the lightest. A total of 39 areas cost less and 11 cost more, and the national median of MX$75,000 is below Cancún's MX$90,000. Loreto in Baja California Sur is just beneath at MX$87,431, and Cozumel just above at MX$90,000.
The state recording fee adds MX$7,625 at every price, which brings tax and fee to MX$97,625 on a MX$3 million purchase, 3.25% of the price, before notary fees.
Cancún also has its own SHF price index, which gained 9.7% over the year and ranks 3rd of 36 cities that keep one. The national reading is 7.3%. Its neighbour Playa del Carmen shows 10%. Across Quintana Roo the index gained 9.8%, 4th of 32, the median appraisal is MX$1,310,995 and the state ranks first for rented homes, at 28.1%. Its taxes elsewhere in the state range from MX$60,000 in Bacalar and Chetumal to MX$120,000 in Isla Mujeres, Playa del Carmen and Tulum.
The state's lending is unusual too. In 2025 some 20,104 home loans reached individuals, MX$1,019,411 apiece, a rate of 10.8 per 1,000 inhabitants against 3.8 for the median entity. The quartiles of appraisals run from MX$1,084,000 to MX$2,230,366, with a mean of MX$1,991,230, and the 2020 population of the state was 1,857,985. Real estate agents need a state licence from SEDETUS under the Ley de Prestación de Servicios Inmobiliarios.
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 Cancún
The questions, answered
How much tax and recording fee on a MX$3 million home in Cancún?
On a MX$3 million home in Cancún (Quintana Roo), taxed on the highest of the price, the cadastral value (certificate under 180 days), an appraisal validated by the state and the seller's last declared value, the buyer pays property acquisition tax (ISABI) MX$90,000, recording fee, Registro Público de la Propiedad MX$7,625: MX$97,625 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 Cancún?
On a MX$8 million home in Cancún (Quintana Roo): property acquisition tax (ISABI) MX$240,000, recording fee, Registro Público de la Propiedad MX$7,625, MX$247,625 in all, before notary fees.
Are home prices rising in Cancún?
The SHF price index for Cancún (Quintana Roo) changed by +9.7% 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 Cancún?
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 Cancún?
Federal rules apply in Cancún 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$6,220,414 at 5 November 2026 (art. 93-XIX-a).
How Cancún compares
On a MX$3 million home the acquisition tax of Cancún is MX$90,000 (3%), 20% above the MX$75,000 median of the 54 municipios computed; 11 charge more and 39 less, 3 the same.
The law applies one rate, 3%, to the taxable base, so the tax grows in step with the price: MX$30,000 on MX$1 million, MX$90,000 on MX$3 million and MX$240,000 on MX$8 million.
Inside Quintana Roo, the nearest computed neighbours on a MX$3 million home are Cozumel MX$90,000 (same), Bacalar MX$60,000 (MX$30,000 less), Chetumal MX$60,000 (MX$30,000 less), Isla Mujeres MX$120,000 (MX$30,000 more), Playa del Carmen MX$120,000 (MX$30,000 more) and Tulum MX$120,000 (MX$30,000 more). The MX$7,625 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 3.25% of a MX$3 million price, MX$97,625, which is 3.9 monthly payments of MX$25,248 and 16.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,310,995 the same rules give MX$46,955, 3.58% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Cancún is 40th: just below it in the national ranking is Loreto (Baja California Sur) at MX$87,431 and just above it is Cozumel at MX$90,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Cancún pays MX$65,856 more; the heaviest, Querétaro, takes MX$170,306, MX$80,306 more than Cancún.
Beyond the three prices of this page, tax and fee reach MX$67,625 on MX$2 million, MX$157,625 on MX$5 million and MX$367,625 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3 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 767 UMA and the recording fee 65.
The SHF index of Cancún itself moved +9.7% in a year, behind Quintana Roo (+9.8%) and above Mexico (+7.3%): 3rd of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Cancún: Acquisition tax on MX$1 million | MX$30,000 | median MX$21,588 | 43rd of 54 lightest |
| Cancún: Acquisition tax on MX$3 million | MX$90,000 | median MX$75,000 | 40th of 54 lightest |
| Cancún: Acquisition tax on MX$8 million | MX$240,000 | median MX$232,239 | 31st of 54 lightest |
| Cancún: Effective rate at MX$3 million | 3% | median 2.5% | 40th of 54 lightest |
| Cancún: Effective rate at MX$1 and 8 million | 3% and 3% | gap 0 points | flat |
| Cancún: Tax on MX$3 million in UMA | 767 UMA | MX$117 per UMA | 25.2 monthly UMA |
| Cancún: Recording fee on MX$3 million | MX$7,625 | 0.25% of the price | 8.5% of the tax |
| Cancún: Tax and fee on MX$3 million | MX$97,625 | 3.25% of the price | 40th of 54 lightest |
| Cancún: Tax and fee on MX$12 million | MX$367,625 | 3.06% of the price | 3.8 times the MX$3 million bill |
| SHF index, Cancún | +9.7% | Mexico +7.3% | 3rd of 36 |
Appraisal values, home loans and renting for the whole of Quintana Roo are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$90,000 | Ley de Hacienda del Municipio de Benito Juárez, Quintana Roo, art. 26-27 (last reform POE 10 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$7,625 | Ley de Derechos del Estado de Quintana Roo, art. 29-I (last reform 18 Dec. 2025) |
| SHF price index, Cancún, change over a year | +9.7% | 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 Quintana Roo are on its state page.
Elsewhere in Quintana Roo
Sources
- Acquisition tax: Ley de Hacienda del Municipio de Benito Juárez, Quintana Roo, art. 26-27 (last reform POE 10 Dec. 2025); the calculator.
- Recording fee: Ley de Derechos del Estado de Quintana Roo, art. 29-I (last reform 18 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.