In short
The acquisition tax is 3.72% of the value in Durango (Durango) at MX$3 million. Appraisal values in Durango changed by +5.4% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Durango's tax design leans on a building-only base for new homes. Under article 20 of the municipality's 2026 revenue law, a first sale of a home leaves the land exempt and only the building is taxed. The levy is the ISTD, a marginal table applied to the highest of the cadastral value, the market value and the transaction value. The decree behind it is number 308, published on 18 December 2025.
The amounts are MX$33,259 for a MX$1 million purchase, MX$111,679 for MX$3 million and MX$311,679 for MX$8 million. Converted to a share of the price, the burden runs 3.33%, 3.72% and 3.9%, so the rate keeps climbing as the price rises. In UMA terms, the MX$3 million case costs 952 daily UMA of MX$117.31 each.
Few places charge more. Of the 54 computed areas, Durango sits 47th from the lightest: 46 cost less, 7 cost more. The median across the country for the MX$3 million case is MX$75,000, so Durango's MX$111,679 lands well past the middle. Its neighbours in the table are Huatulco (Oaxaca) just below, at MX$105,000, and Isla Mujeres (Quintana Roo) just above, at MX$120,000.
The state registry fee does not move with the price: MX$23,462 whether the home is worth 1, 3 or 8 million. It rests on article 120 of the state Ley de Hacienda. Add it to the tax and the MX$3 million case comes to MX$135,141, which is 4.5% of the price, before notary fees.
On the market side, the SHF index for the city of Durango shows an annual change of 5.4%, 32nd of 36 cities that keep a separate index. The state index reads 6.1%, while the national reading is 7.3%. Across the state, the typical mortgaged purchase was appraised at MX$845,983 in January to June 2026, against MX$1,299,580 nationally, and individuals took 6,826 home loans in 2025, 3.7 for every 1,000 inhabitants against 3.8 for the median entity. A state law for real estate agents is announced but not yet in force: Decree 395 of the LXX Legislature is due on 1 January 2027, with the Secretaría de Desarrollo Económico as the authority.
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 Durango
The questions, answered
How much tax and recording fee on a MX$3 million home in Durango?
On a MX$3 million home in Durango (Durango), taxed on the highest of the cadastral value, the market value and the transaction value, the buyer pays property transfer tax (ISTD) MX$111,679, recording fee, Registro Público de la Propiedad MX$23,462: MX$135,141 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 Durango?
On a MX$8 million home in Durango (Durango): property transfer tax (ISTD) MX$311,679, recording fee, Registro Público de la Propiedad MX$23,462, MX$335,141 in all, before notary fees.
Are home prices rising in Durango?
The SHF price index for Durango (Durango) changed by +5.4% 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 Durango?
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 Durango?
Federal rules apply in Durango 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 Durango compares
On a MX$3 million home the acquisition tax of Durango is MX$111,679 (3.72%), 48.9% above the MX$75,000 median of the 54 municipios computed; 7 charge more and 46 less.
The tax follows a marginal table (limits in pesos): MX$33,259 on MX$1 million, MX$111,679 on MX$3 million and MX$311,679 on MX$8 million. The effective rate climbs from 3.33% to 3.9% between the first and the last price.
Durango is the only municipio of Durango whose acquisition tax Payotte computes. The recording fee, MX$23,462 on MX$3 million, is set by the state and comes on top.
Tax and recording fee together take 4.5% of a MX$3 million price, MX$135,141, which is 5.4 monthly payments of MX$25,248 and 22.5% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$845,983 the same rules give MX$51,084, 6.04% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Durango is 47th: just below it in the national ranking is Huatulco (Oaxaca) at MX$105,000 and just above it is Isla Mujeres (Quintana Roo) at MX$120,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Durango pays MX$87,535 more; the heaviest, Querétaro, takes MX$170,306, MX$58,627 more than Durango.
Beyond the three prices of this page, tax and fee reach MX$95,141 on MX$2 million, MX$215,141 on MX$5 million and MX$495,141 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4 centavos of acquisition tax, more than the 3.72% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 952 UMA and the recording fee 200.
The SHF index of Durango itself moved +5.4% in a year, behind Durango (+6.1%) and below Mexico (+7.3%): 32nd of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Durango: Acquisition tax on MX$1 million | MX$33,259 | median MX$21,588 | 47th of 54 lightest |
| Durango: Acquisition tax on MX$3 million | MX$111,679 | median MX$75,000 | 47th of 54 lightest |
| Durango: Acquisition tax on MX$8 million | MX$311,679 | median MX$232,239 | 45th of 54 lightest |
| Durango: Effective rate at MX$3 million | 3.72% | median 2.5% | 47th of 54 lightest |
| Durango: Effective rate at MX$1 and 8 million | 3.33% and 3.9% | gap 0.57 points | rising |
| Durango: Tax on MX$3 million in UMA | 952 UMA | MX$117 per UMA | 31.3 monthly UMA |
| Durango: Recording fee on MX$3 million | MX$23,462 | 0.78% of the price | 21% of the tax |
| Durango: Tax and fee on MX$3 million | MX$135,141 | 4.5% of the price | 52nd of 54 lightest |
| Durango: Tax and fee on MX$12 million | MX$495,141 | 4.13% of the price | 3.7 times the MX$3 million bill |
| SHF index, Durango | +5.4% | Mexico +7.3% | 32nd of 36 |
Appraisal values, home loans and renting for the whole of Durango are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ISTD) on MX$3 million | MX$111,679 | Ley de Ingresos del Municipio de Durango 2026, art. 20 (decree 308, P.O. 101 Bis, 18 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$23,462 | Ley de Hacienda del Estado de Durango, art. 120-I (Decreto 304, P.O. 100, 14 Dec. 2025) |
| SHF price index, Durango, change over a year | +5.4% | 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 Durango are on its state page.
Elsewhere in Durango
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Durango 2026, art. 20 (decree 308, P.O. 101 Bis, 18 Dec. 2025); the calculator.
- Recording fee: Ley de Hacienda del Estado de Durango, art. 120-I (Decreto 304, P.O. 100, 14 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.