In short
The acquisition tax is 3% of the value in Cozumel (Quintana Roo) at MX$3 million. Appraisal values in Quintana Roo changed by +9.8% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Cozumel keeps a 3% rate on the books, and nothing else moves with the price. The tax applies to the highest of the updated price, the cadastral appraisal and a private or bank appraisal, each under 180 days old, under articles 27 and 28 of the municipal finance law (last reform in December 2024).
In pesos, a MX$1 million purchase pays MX$30,000, the MX$3 million example pays MX$90,000, and MX$8 million pays MX$240,000. That is 3% each time, or 767 daily UMA of MX$117.31 for the middle case. Among the 54 computed areas, Cozumel stands 41st from the lightest, with 39 areas below it and 11 above, and the national median of MX$75,000 is under its MX$90,000. Cancún sits right next to it on the lighter side with the same MX$90,000, and Puerto Peñasco in Sonora sits on the other side, also at MX$90,000. The ranking separates them only by position.
The state's recording fee adds MX$7,625 at all three prices. Tax and fee together reach MX$97,625 for MX$3 million, or 3.25% of the price.
Quintana Roo as a whole is a quick market. Its SHF index gained 9.8% in the latest year, 4th of 32, while Mexico's reads 7.3%. The median appraisal for mortgaged purchases in January to June 2026 is MX$1,310,995, 13th among the entities, just above the national MX$1,299,580. Lending reaches 10.8 loans for each 1,000 residents against 3.8 for the median entity, and the 2024 rented share of 28.1% is the highest anywhere. Among the island's state neighbours, Bacalar and Chetumal charge MX$60,000, while Isla Mujeres, Playa del Carmen and Tulum charge MX$120,000. A state licence is required to work as a real estate agent.
The recording fee follows the state fees law (article 29, last reformed 18 December 2025): 65 UMA per act and folio, plus 0.2 UMA per page of the deed, pages not included. 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. Individual borrowers signed 20,104 home loans in 2025, MX$1,019,411 apiece.
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 Cozumel
The questions, answered
How much tax and recording fee on a MX$3 million home in Cozumel?
On a MX$3 million home in Cozumel (Quintana Roo), taxed on the highest of the updated price, the cadastral appraisal and a private or bank appraisal (each under 180 days), 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 Cozumel?
On a MX$8 million home in Cozumel (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.
What monthly payment on a MX$3 million home in Cozumel?
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 Cozumel?
Federal rules apply in Cozumel 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 Cozumel compares
On a MX$3 million home the acquisition tax of Cozumel 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 Cancún 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, Cozumel is 41st: just below it in the national ranking is Cancún at MX$90,000 and just above it is Puerto Peñasco (Sonora) at MX$90,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Cozumel pays MX$65,856 more; the heaviest, Querétaro, takes MX$170,306, MX$80,306 more than Cozumel.
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.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Cozumel: Acquisition tax on MX$1 million | MX$30,000 | median MX$21,588 | 43rd of 54 lightest |
| Cozumel: Acquisition tax on MX$3 million | MX$90,000 | median MX$75,000 | 40th of 54 lightest |
| Cozumel: Acquisition tax on MX$8 million | MX$240,000 | median MX$232,239 | 31st of 54 lightest |
| Cozumel: Effective rate at MX$3 million | 3% | median 2.5% | 40th of 54 lightest |
| Cozumel: Effective rate at MX$1 and 8 million | 3% and 3% | gap 0 points | flat |
| Cozumel: Tax on MX$3 million in UMA | 767 UMA | MX$117 per UMA | 25.2 monthly UMA |
| Cozumel: Recording fee on MX$3 million | MX$7,625 | 0.25% of the price | 8.5% of the tax |
| Cozumel: Tax and fee on MX$3 million | MX$97,625 | 3.25% of the price | 40th of 54 lightest |
| Cozumel: Tax and fee on MX$12 million | MX$367,625 | 3.06% of the price | 3.8 times the MX$3 million bill |
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 Cozumel, Quintana Roo, art. 27-28 (last reform POE 17 Dec. 2024) |
| 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) |
| 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 Cozumel, Quintana Roo, art. 27-28 (last reform POE 17 Dec. 2024); 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.