In short
The acquisition tax is 2.2% of the value in Culiacán (Sinaloa) at MX$3 million. Appraisal values in Culiacán changed by +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).
Culiacán applies a flat 2% under the Sinaloa municipal finance law (articles 45 to 51 and 105, amended on 17 June 2024) and the city's 2026 revenue law, Decreto 315. The base is the higher of the transaction value and a bank, commercial, public-broker or cadastral appraisal. The result is MX$22,000, MX$66,000 and MX$176,000 for purchases of 1, 3 and 8 million, a constant 2.2% of the price. In daily UMA of MX$117.31, the middle sum is 563.
Culiacán is 22nd from the lightest of the 54 computed areas, with 21 cheaper and 31 dearer. The national median is MX$75,000, so the city sits under it. Oaxaca de Juárez, at MX$64,709, is the area just below, and Mazatlán, the other Sinaloa municipality on Payotte, shares the same MX$66,000 just above.
The Sinaloa recording fee grows with the value: MX$7,500 at MX$1 million, MX$22,500 at MX$3 million and MX$60,000 at MX$8 million. The state law sets it at 0.75% of the value, capped at 750 daily UMA. A home whose cadastral value is up to 7,500 daily UMA pays it on a reduced base, which is not applied here. Tax and fee add up to MX$88,500 for MX$3 million, or 2.95%.
The city's SHF index gained 8% in a year, 16th of 36, above the 7.3% national reading, and Mazatlán shows 8.6%. The state median appraisal is MX$1,254,600, 16th of 32. Acting as a real estate agent requires a state licence, granted by the Secretaría General de Gobierno.
The state's credit data show 12,486 personal home loans in 2025, MX$1,101,014 apiece, or 4.1 per 1,000 residents against 3.8. Renting covers only 10.5% of homes.
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 Culiacán
The questions, answered
How much tax and recording fee on a MX$3 million home in Culiacán?
On a MX$3 million home in Culiacán (Sinaloa), taxed on the higher of the transaction value and a bank, commercial, public-broker or cadastral appraisal, the buyer pays property acquisition tax (ISAI) MX$60,000, additional tax for social assistance and sport (10% of the tax) MX$6,000, recording fee, Registro Público de la Propiedad MX$22,500: MX$88,500 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 Culiacán?
On a MX$8 million home in Culiacán (Sinaloa): property acquisition tax (ISAI) MX$160,000, additional tax for social assistance and sport (10% of the tax) MX$16,000, recording fee, Registro Público de la Propiedad MX$60,000, MX$236,000 in all, before notary fees.
Are home prices rising in Culiacán?
The SHF price index for Culiacán (Sinaloa) changed by +8% 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 Culiacán?
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 Culiacán?
Federal rules apply in Culiacán 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 Culiacán compares
Culiacán charges MX$66,000 of acquisition tax (2.2%) on a MX$3 million home, 12% under the MX$75,000 median of the 54 municipios computed; 21 charge less and 31 more, 1 the same.
The law applies one rate, 2%, to the taxable base, so the tax grows in step with the price: MX$22,000 on MX$1 million, MX$66,000 on MX$3 million and MX$176,000 on MX$8 million. In Culiacán, a 10% surcharge (Additional tax for social assistance and sport) is added to the tax.
Inside Sinaloa, the nearest computed neighbours on a MX$3 million home are Mazatlán MX$66,000 (same). The MX$22,500 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 2.95% of a MX$3 million price, MX$88,500, which is 3.5 monthly payments of MX$25,248 and 14.8% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,254,600 the same rules give MX$37,011, 2.95% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Culiacán is 22nd: just below it in the national ranking is Oaxaca de Juárez (Oaxaca) at MX$64,709 and just above it is Mazatlán at MX$66,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Culiacán pays MX$41,856 more; the heaviest, Querétaro, takes MX$170,306, MX$104,306 more than Culiacán.
Beyond the three prices of this page, tax and fee reach MX$59,000 on MX$2 million, MX$147,500 on MX$5 million and MX$351,983 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.2 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 563 UMA and the recording fee 192.
The SHF index of Culiacán itself moved +8% in a year, behind Sinaloa (+8.4%) and above Mexico (+7.3%): 16th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Culiacán: Acquisition tax on MX$1 million | MX$22,000 | median MX$21,588 | 28th of 54 lightest |
| Culiacán: Acquisition tax on MX$3 million | MX$66,000 | median MX$75,000 | 22nd of 54 lightest |
| Culiacán: Acquisition tax on MX$8 million | MX$176,000 | median MX$232,239 | 19th of 54 lightest |
| Culiacán: Effective rate at MX$3 million | 2.2% | median 2.5% | 22nd of 54 lightest |
| Culiacán: Effective rate at MX$1 and 8 million | 2.2% and 2.2% | gap 0 points | flat |
| Culiacán: Tax on MX$3 million in UMA | 563 UMA | MX$117 per UMA | 18.5 monthly UMA |
| Culiacán: Recording fee on MX$3 million | MX$22,500 | 0.75% of the price | 34.1% of the tax |
| Culiacán: Tax and fee on MX$3 million | MX$88,500 | 2.95% of the price | 29th of 54 lightest |
| Culiacán: Tax and fee on MX$12 million | MX$351,983 | 2.93% of the price | 4 times the MX$3 million bill |
| SHF index, Culiacán | +8% | Mexico +7.3% | 16th of 36 |
Appraisal values, home loans and renting for the whole of Sinaloa are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$60,000 | 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 Culiacán 2026 (Decreto 315) |
| Additional tax for social assistance and sport (10% of the tax) on MX$3 million | MX$6,000 | 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 Culiacán 2026 (Decreto 315) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$22,500 | Ley de Hacienda del Estado de Sinaloa, art. 50-II (last reform P.O. 085, 17 July 2026) |
| SHF price index, Culiacán, change over a year | +8% | 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 Sinaloa are on its state page.
Elsewhere in Sinaloa
Sources
- Acquisition tax: 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 Culiacán 2026 (Decreto 315); the calculator.
- Recording fee: Ley de Hacienda del Estado de Sinaloa, art. 50-II (last reform P.O. 085, 17 July 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.