In short
The acquisition tax is 3.5% of the value in Huatulco (Oaxaca) at MX$3 million. Appraisal values in Oaxaca changed by +7% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Huatulco's tax works by brackets, not by a marginal table. The law of Santa María Huatulco gives one rate per bracket with no fixed amount, and Payotte applies the bracket's rate to the whole base, as written. The levy falls on whichever is highest among the declared value, the fiscal value and a valuation ordered by the municipal treasury. The table took effect the day after its publication on 28 February 2026 (Decreto 1254, articles 73 to 78).
The result climbs by steps: MX$25,000 when the home costs MX$1 million, then MX$105,000 at MX$3 million, then MX$360,000 at MX$8 million. Effective rates follow: 2.5%, 3.5% and 4.5%. At MX$117.31 per daily UMA, the MX$3 million bill is 895 UMA. Among the 54 computed areas, Huatulco is 46th from the lightest: 45 cost less and 8 cost more, against a national median of MX$75,000. Mérida (Yucatán) lies just below at MX$97,000 and Durango just above at MX$111,679.
The Oaxaca registry fee is MX$1,642 at each price, which brings tax and fee to MX$106,642, or 3.55% of MX$3 million. Within the state, Oaxaca de Juárez stands at MX$64,709 and Puerto Escondido at MX$60,000, so Huatulco asks the most of the three on the same example. The law says it is in force from the day after publication, so the table applies to deeds signed since March 2026, with no earlier table to compare.
State data frame the market. Oaxaca's SHF median appraisal is MX$1,451,000, 8th highest of 32, over the national MX$1,299,580. The state index gained 7%, 20th of 32, and only 1,510 individuals took home loans in 2025. Real estate agents work without any state rule.
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 Huatulco
The questions, answered
How much tax and recording fee on a MX$3 million home in Huatulco?
On a MX$3 million home in Huatulco (Oaxaca), taxed on the highest of the declared value, the fiscal value and a valuation ordered by the municipal treasury, the buyer pays property transfer tax (ISTD) MX$105,000, recording fee, Registro Público de la Propiedad MX$1,642: MX$106,642 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 Huatulco?
On a MX$8 million home in Huatulco (Oaxaca): property transfer tax (ISTD) MX$360,000, recording fee, Registro Público de la Propiedad MX$1,642, MX$361,642 in all, before notary fees.
What monthly payment on a MX$3 million home in Huatulco?
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 Huatulco?
Federal rules apply in Huatulco 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 Huatulco compares
On a MX$3 million home the acquisition tax of Huatulco is MX$105,000 (3.5%), 40% above the MX$75,000 median of the 54 municipios computed; 8 charge more and 45 less.
The law picks one rate for the whole base according to the bracket it falls in, so the tax runs MX$25,000 on MX$1 million, MX$105,000 on MX$3 million and MX$360,000 on MX$8 million: the effective rate goes from 2.5% to 4.5% across that range.
Inside Oaxaca, the nearest computed neighbours on a MX$3 million home are Oaxaca de Juárez MX$64,709 (MX$40,291 less) and Puerto Escondido MX$60,000 (MX$45,000 less). The MX$1,642 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 3.55% of a MX$3 million price, MX$106,642, which is 4.2 monthly payments of MX$25,248 and 17.8% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,451,000 the same rules give MX$52,427, 3.61% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Huatulco is 46th: just below it in the national ranking is Mérida (Yucatán) at MX$97,000 and just above it is Durango (Durango) at MX$111,679. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Huatulco pays MX$80,856 more; the heaviest, Querétaro, takes MX$170,306, MX$65,306 more than Huatulco.
Beyond the three prices of this page, tax and fee reach MX$71,642 on MX$2 million, MX$176,642 on MX$5 million and MX$571,642 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 5.1 centavos of acquisition tax, more than the 3.5% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 895 UMA and the recording fee 14.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Huatulco: Acquisition tax on MX$1 million | MX$25,000 | median MX$21,588 | 32nd of 54 lightest |
| Huatulco: Acquisition tax on MX$3 million | MX$105,000 | median MX$75,000 | 46th of 54 lightest |
| Huatulco: Acquisition tax on MX$8 million | MX$360,000 | median MX$232,239 | 51st of 54 lightest |
| Huatulco: Effective rate at MX$3 million | 3.5% | median 2.5% | 46th of 54 lightest |
| Huatulco: Effective rate at MX$1 and 8 million | 2.5% and 4.5% | gap 2 points | rising |
| Huatulco: Tax on MX$3 million in UMA | 895 UMA | MX$117 per UMA | 29.4 monthly UMA |
| Huatulco: Recording fee on MX$3 million | MX$1,642 | 0.05% of the price | 1.6% of the tax |
| Huatulco: Tax and fee on MX$3 million | MX$106,642 | 3.55% of the price | 45th of 54 lightest |
| Huatulco: Tax and fee on MX$12 million | MX$571,642 | 4.76% of the price | 5.4 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Oaxaca are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ISTD) on MX$3 million | MX$105,000 | Ley de Ingresos del Municipio de Santa María Huatulco, Oaxaca, 2026, art. 73-78 (Decreto 1254, P.O. 28 Feb. 2026) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$1,642 | Ley Estatal de Derechos de Oaxaca, art. 44-I (consolidated 21 Dec. 2024; later decrees read do not amend it) |
| 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 Oaxaca are on its state page.
Elsewhere in Oaxaca
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Santa María Huatulco, Oaxaca, 2026, art. 73-78 (Decreto 1254, P.O. 28 Feb. 2026); the calculator.
- Recording fee: Ley Estatal de Derechos de Oaxaca, art. 44-I (consolidated 21 Dec. 2024; later decrees read do not amend it).
- 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.