Municipality · Guanajuato

Buying a home in Guanajuato: tax, fees, prices

Acquisition tax computed from the 2026 municipal law · recording fee of the state · SHF price index · Banco de México mortgage rates.

In short

On a MX$3 million home in Guanajuato (Guanajuato), the acquisition tax is MX$24,144 (0.8% of the value) and the fee to record the deed MX$2,574, under its 2026 law. Appraisal values in Guanajuato changed by +8.1% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.31% in August 2026 (Banco de México).

Calculate for Guanajuato

If you buy

Acquisition tax, recording fee and loan in Guanajuato

Rates of Ley de Ingresos para el Municipio de Guanajuato 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338. Change any field: the amounts are recalculated instantly.

Value taxedMX$3,000,000
Acquisition taxMX$24,144
Recording fee (Registro Público)MX$2,574
Total of the lines aboveMX$26,718
Loan with 20% downMX$2,400,000
Monthly payment, 20 years at 11.31%MX$25,281

Guanajuato's law first deducts ten annual UMA (MX$427,946.40) from the value of every purchase. Guanajuato: MX$2,574 at the registry office, MX$2,460 online.

Purchase of a home by an individual, at the general rate. Not included: notary fees (most state fee schedules could not be read), the appraisal, the certificate of liens, SRE fees for a foreign buyer, broker fees (no official scale). The payment uses the Banco de México average of lenders' fixed-rate offers, not an offer; your lender's CAT includes fees and insurance. All the rates and sources.

If you sell

Income tax on the sale

Federal rules, the same in every state: your tax residence decides.

Rule applied25% of the gross price, no deduction (LISR art. 160)
Income tax on the saleMX$750,000
Sale price after the taxMX$2,250,000

Default rule for a non-resident; the notary pays it at the signing. Option: 35% on the gain instead, computed with the resident rules (not computed here); it is cheaper when the gain is below about 71% of the price.

A second home, a rental or a lot does not get the main-home exemption. Not included: the 5% state payment on the gain (credited against the federal tax), notary and broker fees (no official scale). How the tax on a sale works.

The questions, answered

How much tax and recording fee on a MX$3 million home in Guanajuato?

On a MX$3 million home in Guanajuato (Guanajuato), taxed on the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA, the buyer pays property acquisition tax (ISABI) MX$24,144, recording fee, Registro Público de la Propiedad MX$2,574: MX$26,718 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 Guanajuato?

On a MX$8 million home in Guanajuato (Guanajuato), taxed on the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA, the buyer pays property acquisition tax (ISABI) MX$113,438, recording fee, Registro Público de la Propiedad MX$2,574: MX$116,012 in all under the 2026 laws read by Payotte, before notary fees.

Are home prices rising in Guanajuato?

The SHF price index for Guanajuato as a whole (no index is published for Guanajuato alone) changed by +8.1% 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 does a home cost in Guanajuato?

From January to June 2026, homes bought with a mortgage in Guanajuato were appraised at a median of MX$1,221,641 and a mean of MX$1,659,672; half of them were appraised between MX$833,204 and MX$1,910,900 (SHF). These are appraisal values, not sale prices.

What monthly payment on a MX$3 million home in Guanajuato?

With 20% down, a MX$2,400,000 fixed-rate loan over 20 years at 11.31%, the average offer of Mexican lenders in August 2026 (Banco de México), costs MX$25,281 a month; the lender's total annual cost (CAT) averaged 13.78% for its reference loan.

How much tax when you sell a home in Guanajuato?

Federal income tax rules apply in Guanajuato as in every state. A seller who is not a Mexican tax resident pays by default 25% of the gross price, with no deduction (LISR art. 160): MX$750,000 on a MX$3 million sale, paid by the notary at the signing; the seller may opt for 35% on the gain instead. A tax resident selling their own home is exempt up to 700,000 UDIS, about MX$6,199,266 at the Banxico UDI value of 15 October 2026, once every three years (art. 93-XIX-a); otherwise the gain is taxed after inflation updating and 3% yearly building depreciation, and 5% of it is paid to the state (art. 127).

The figures

MeasureValueSource
Property acquisition tax (ISABI) on MX$3 millionMX$24,144Ley de Ingresos para el Municipio de Guanajuato 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338
Recording fee, Registro Público de la Propiedad on MX$3 millionMX$2,574Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 Dec. 2025)
SHF price index, Guanajuato, change over a year+8.1%SHF, Q2 2026
Median appraisal value, Guanajuato (Jan.-June 2026)MX$1,221,641SHF
Mean appraisal value, Guanajuato (Jan.-June 2026)MX$1,659,672SHF
Home loans to individuals, Guanajuato, 2025 (new and existing homes)23,898SNIIV
Average amount of those loansMX$915,017SNIIV
Share of homes rented, Guanajuato (2024)14.8%Payotte calculation, INEGI ENIGH 2024
Average fixed-rate mortgage offer (Aug. 2026)11.31%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 share of rented homes is Payotte's weighted count on 3,059 sampled homes of Guanajuato in INEGI's ENIGH 2024, without a margin of error.

Elsewhere in Guanajuato

Sources