In short
The acquisition tax is 2.85% of the value in Guadalajara (Jalisco) at MX$3 million. Appraisal values in Guadalajara 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).
Guadalajara taxes a home on the appraisal approved by the municipal cadastre; for other property the base is the higher of that appraisal and the price. The property transfer tax (ITP) comes from a marginal table, so the burden grows with value: from MX$25,887 on the smallest example to MX$85,650 at the MX$3 million mark and MX$248,559 at the top. In effective terms that is 2.59%, then 2.85%, then 3.11%, and the middle amount equals 730 UMA at MX$117.31 a day.
Reading the national table, 36 of the 54 computed municipalities sit below Guadalajara and 17 above, which makes it 37th lightest and clearly over the national median of MX$75,000. The names beside it are very close: Zapopan, also in Jalisco, one step lighter at MX$85,200, and Puerto Vallarta one step heavier at MX$85,797. Chapala, the fourth Jalisco municipality on Payotte, owes MX$80,900.
Add the state registry charge of MX$4,801 and a MX$3 million purchase totals MX$90,451, which makes 3.02% overall before notary fees. Jalisco's law also sets lower fixed fees for economic or social housing under a cadastral value of MX$1,238,206, and 0.5% of value for non-residential property.
The city publishes an SHF index of its own, up 9.6% and 4th among 36 cities that have one, just ahead of Zapopan's 9.2%. Across Jalisco, the typical mortgaged home was valued at MX$1,200,979, 19th of 32 and under the MX$1,299,580 for Mexico. Its mean reaches MX$2,107,232, while the quartile marks of MX$721,973 and MX$2,532,569 show how wide the spread of values runs. Real estate agents may register voluntarily with the Secretaría de Desarrollo Económico.
The Jalisco numbers around it give context. The state counted 8,348,151 inhabitants in 2020, and banks extended 37,371 mortgages to individuals in 2025, MX$1,186,778 on average, a rate of 4.5 for each 1,000 inhabitants versus 3.8 across a typical state. The state index rose 10.1%, 2nd of 32, ahead of the city's 9.6% and far ahead of the 7.3% for Mexico, and 26.3% of homes were rented. The law on agents creates a voluntary registry and accreditation of property service providers.
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 Guadalajara
The questions, answered
How much tax and recording fee on a MX$3 million home in Guadalajara?
On a MX$3 million home in Guadalajara (Jalisco), taxed on for a home, the appraisal approved by the municipal cadastre; otherwise the higher of that appraisal and the price, the buyer pays property transfer tax (ITP) MX$85,650, recording fee, Registro Público de la Propiedad MX$4,801: MX$90,451 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 Guadalajara?
On a MX$8 million home in Guadalajara (Jalisco): property transfer tax (ITP) MX$248,559, recording fee, Registro Público de la Propiedad MX$4,801, MX$253,360 in all, before notary fees.
Are home prices rising in Guadalajara?
The SHF price index for Guadalajara (Jalisco) 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 Guadalajara?
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 Guadalajara?
Federal rules apply in Guadalajara 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 Guadalajara compares
On a MX$3 million home the acquisition tax of Guadalajara is MX$85,650 (2.85%), 14.2% above the MX$75,000 median of the 54 municipios computed; 17 charge more and 36 less.
The tax follows a marginal table (limits in pesos): MX$25,887 on MX$1 million, MX$85,650 on MX$3 million and MX$248,559 on MX$8 million. The effective rate climbs from 2.59% to 3.11% between the first and the last price.
Inside Jalisco, the nearest computed neighbours on a MX$3 million home are Puerto Vallarta MX$85,797 (MX$147 more), Zapopan MX$85,200 (MX$450 less) and Chapala MX$80,900 (MX$4,750 less). The MX$4,801 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 3.02% of a MX$3 million price, MX$90,451, which is 3.6 monthly payments of MX$25,248 and 15.1% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,200,979 the same rules give MX$36,262, 3.02% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Guadalajara is 37th: just below it in the national ranking is Zapopan at MX$85,200 and just above it is Puerto Vallarta at MX$85,797. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Guadalajara pays MX$61,506 more; the heaviest, Querétaro, takes MX$170,306, MX$84,656 more than Guadalajara.
Beyond the three prices of this page, tax and fee reach MX$59,640 on MX$2 million, MX$154,360 on MX$5 million and MX$387,502 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3.26 centavos of acquisition tax, more than the 2.85% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 730 UMA and the recording fee 41.
The SHF index of Guadalajara itself moved +9.6% in a year, behind Jalisco (+10.1%) and above Mexico (+7.3%): 4th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Guadalajara: Acquisition tax on MX$1 million | MX$25,887 | median MX$21,588 | 38th of 54 lightest |
| Guadalajara: Acquisition tax on MX$3 million | MX$85,650 | median MX$75,000 | 37th of 54 lightest |
| Guadalajara: Acquisition tax on MX$8 million | MX$248,559 | median MX$232,239 | 38th of 54 lightest |
| Guadalajara: Effective rate at MX$3 million | 2.85% | median 2.5% | 37th of 54 lightest |
| Guadalajara: Effective rate at MX$1 and 8 million | 2.59% and 3.11% | gap 0.52 points | rising |
| Guadalajara: Tax on MX$3 million in UMA | 730 UMA | MX$117 per UMA | 24 monthly UMA |
| Guadalajara: Recording fee on MX$3 million | MX$4,801 | 0.16% of the price | 5.6% of the tax |
| Guadalajara: Tax and fee on MX$3 million | MX$90,451 | 3.02% of the price | 35th of 54 lightest |
| Guadalajara: Tax and fee on MX$12 million | MX$387,502 | 3.23% of the price | 4.3 times the MX$3 million bill |
| SHF index, Guadalajara | +9.6% | Mexico +7.3% | 4th of 36 |
Appraisal values, home loans and renting for the whole of Jalisco are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ITP) on MX$3 million | MX$85,650 | Ley de Ingresos del Municipio de Guadalajara 2026, art. 28 (decree 30031/LXIV/25, published 25 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$4,801 | Ley de Ingresos del Estado de Jalisco 2026, art. 16 (decree 30121/LXIV/25, published 23 Dec. 2025) |
| SHF price index, Guadalajara, 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 Jalisco are on its state page.
Elsewhere in Jalisco
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Guadalajara 2026, art. 28 (decree 30031/LXIV/25, published 25 Dec. 2025); the calculator.
- Recording fee: Ley de Ingresos del Estado de Jalisco 2026, art. 16 (decree 30121/LXIV/25, published 23 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.