In short
The acquisition tax is 2% of the value in Guaymas (Sonora) at MX$3 million. Appraisal values in Sonora changed by +9.2% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Guaymas, which includes San Carlos, applies the plainest kind of acquisition levy. The property transfer tax (ITDBI) is a flat 2% of the highest among its base readings: an appraisal by a bank, a public broker or a registered appraiser that is under 6 months old, the cadastral value, and the price. With no floor, deduction or surcharge in the way, the effective rate never leaves 2%. The bill is MX$20,000 for a home priced at MX$1 million, rises to MX$60,000 at MX$3 million, and reaches MX$160,000 at MX$8 million. The middle sum equals 511 UMA at MX$117.31 a day.
In the national table of 54 computed municipalities, Guaymas is 13th lightest. Seven areas sit below it and 37 above, and the MX$75,000 median is well over its figure. Cuernavaca, in Morelos, just before it, and Puerto Escondido, in Oaxaca, just after it, owe the identical MX$60,000. No state recording fee is available for Sonora, so the MX$60,000 total, 2% of the price, is a minimum.
The city has no SHF index of its own, so Sonora's readings apply. The state index advanced 9.2%, 6th of 32 and well ahead of the 7.3% for Mexico. SHF appraisals of mortgaged homes have a mid-point of MX$1,175,452 for January-June 2026, 24th of 32 and below the national MX$1,299,580; the mean valuation reaches MX$1,767,242, with quartiles at MX$865,000 and MX$1,923,048.
Lenders wrote 16,542 mortgages in 2025, MX$984,529 on average, a pace of 5.6, above the 3.8 of the median entity. Among the other Sonora municipalities covered, Puerto Peñasco owes MX$90,000, while Hermosillo has no computed tax. Sonora has no rule of its own for real estate agents.
Data as of 15 October 2026: SHF appraisals of January to June 2026, SNIIV loans of 2025, INEGI ENIGH 2024, 2026 tax laws.
Includes: Guaymas, San Carlos (municipality of Guaymas).
Calculate for Guaymas
The questions, answered
How much tax and recording fee on a MX$3 million home in Guaymas?
On a MX$3 million home in Guaymas (Sonora), taxed on the highest of an appraisal (bank, public broker or registered appraiser, under 6 months), the cadastral value and the price, the buyer pays property transfer tax (ITDBI) MX$60,000: at least MX$60,000 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 Guaymas?
On a MX$8 million home in Guaymas (Sonora): property transfer tax (ITDBI) MX$160,000, at least MX$160,000 in all, before notary fees.
What monthly payment on a MX$3 million home in Guaymas?
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 Guaymas?
Federal rules apply in Guaymas 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 Guaymas compares
Guaymas charges MX$60,000 of acquisition tax (2%) on a MX$3 million home, 20% under the MX$75,000 median of the 54 municipios computed; 7 charge less and 37 more, 9 the same.
The law applies one rate, 2%, to the taxable base, so the tax grows in step with the price: MX$20,000 on MX$1 million, MX$60,000 on MX$3 million and MX$160,000 on MX$8 million.
Inside Sonora, the nearest computed neighbours on a MX$3 million home are Puerto Peñasco MX$90,000 (MX$30,000 more). The recording fee of Sonora could not be read, so none of these totals includes it.
Tax together take 2% of a MX$3 million price, MX$60,000, which is 2.4 monthly payments of MX$25,248 and 10% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,175,452 the same rules give MX$23,509, 2% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Guaymas is 13th: just below it in the national ranking is Cuernavaca (Morelos) at MX$60,000 and just above it is Puerto Escondido (Oaxaca) at MX$60,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Guaymas pays MX$35,856 more; the heaviest, Querétaro, takes MX$170,306, MX$110,306 more than Guaymas.
Beyond the three prices of this page, tax reach MX$40,000 on MX$2 million, MX$100,000 on MX$5 million and MX$240,000 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 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 511 UMA.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Guaymas: Acquisition tax on MX$1 million | MX$20,000 | median MX$21,588 | 15th of 54 lightest |
| Guaymas: Acquisition tax on MX$3 million | MX$60,000 | median MX$75,000 | 8th of 54 lightest |
| Guaymas: Acquisition tax on MX$8 million | MX$160,000 | median MX$232,239 | 6th of 54 lightest |
| Guaymas: Effective rate at MX$3 million | 2% | median 2.5% | 8th of 54 lightest |
| Guaymas: Effective rate at MX$1 and 8 million | 2% and 2% | gap 0 points | flat |
| Guaymas: Tax on MX$3 million in UMA | 511 UMA | MX$117 per UMA | 16.8 monthly UMA |
| Guaymas: Tax and fee on MX$12 million | MX$240,000 | 2% of the price | 4 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Sonora are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ITDBI) on MX$3 million | MX$60,000 | Ley de Ingresos del Municipio de Guaymas 2026, art. 17 (Ley 114, B.O. 26 Dec. 2025, electronic copy hosted by the municipality) |
| 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 Sonora are on its state page.
Elsewhere in Sonora
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Guaymas 2026, art. 17 (Ley 114, B.O. 26 Dec. 2025, electronic copy hosted by the municipality); the calculator.
- 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.