In short
The acquisition tax is 4% of the value in Isla Mujeres (Quintana Roo) at MX$3 million. Appraisal values in Quintana Roo changed by +9.8% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Isla Mujeres changed its tax in the middle of 2025. A progressive table had been in force since December 2024, and a flat 4% replaced it on 3 July 2025 (articles 24 and 25 of the municipal finance law). The rate is now applied to the highest of the updated price, the cadastral appraisal, a private or bank appraisal and the last declared value.
The new flat rate gives MX$40,000 (MX$1 million), MX$120,000 (MX$3 million) and MX$320,000 (MX$8 million), always 4%. The middle figure equals 1,023 daily UMA of MX$117.31. Isla Mujeres ranks 48th from the lightest of 54 computed areas; 47 areas cost less and just 2 cost more. The national median for the MX$3 million example is MX$75,000, so this is a heavy bill. Durango, at MX$111,679, is right under in the ranking, and Playa del Carmen, at MX$120,000, is right over.
Adding the Quintana Roo recording fee of MX$7,625, the total comes to MX$127,625, which is 4.25% of MX$3 million.
Within the state, Isla Mujeres shares its MX$120,000 with Playa del Carmen and Tulum. Cancún and Cozumel ask MX$90,000, while Bacalar and Chetumal ask MX$60,000. The state index gained 9.8% against 7.3% nationally, Cancún's own index shows 9.7%, and the state median appraisal for mortgaged homes is MX$1,310,995. The state counted 1,857,985 residents in 2020. Real estate agents need a state licence from SEDETUS.
The state data frame the island's tax. Quintana Roo's population in 2020 was 1,857,985. Its median appraisal for mortgaged homes in January to June 2026 is MX$1,310,995, 13th of 32 and a little above the national MX$1,299,580, with a mean of MX$1,991,230 and quartiles at MX$1,084,000 and MX$2,230,366. Home loans to 20,104 individuals were recorded in 2025, MX$1,019,411 apiece, which is 10.8 per 1,000 residents where the median entity has 3.8. Rented homes are 28.1% of the total, the highest share in Mexico.
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 Isla Mujeres
The questions, answered
How much tax and recording fee on a MX$3 million home in Isla Mujeres?
On a MX$3 million home in Isla Mujeres (Quintana Roo), taxed on the highest of the updated price, the cadastral appraisal, a private or bank appraisal and the last declared value, the buyer pays property acquisition tax (ISABI) MX$120,000, recording fee, Registro Público de la Propiedad MX$7,625: MX$127,625 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 Isla Mujeres?
On a MX$8 million home in Isla Mujeres (Quintana Roo): property acquisition tax (ISABI) MX$320,000, recording fee, Registro Público de la Propiedad MX$7,625, MX$327,625 in all, before notary fees.
What monthly payment on a MX$3 million home in Isla Mujeres?
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 Isla Mujeres?
Federal rules apply in Isla Mujeres 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 Isla Mujeres compares
On a MX$3 million home the acquisition tax of Isla Mujeres is MX$120,000 (4%), 60% above the MX$75,000 median of the 54 municipios computed; 2 charge more and 47 less, 4 the same.
The law applies one rate, 4%, to the taxable base, so the tax grows in step with the price: MX$40,000 on MX$1 million, MX$120,000 on MX$3 million and MX$320,000 on MX$8 million.
Inside Quintana Roo, the nearest computed neighbours on a MX$3 million home are Playa del Carmen MX$120,000 (same), Tulum MX$120,000 (same), Cancún MX$90,000 (MX$30,000 less), Cozumel MX$90,000 (MX$30,000 less), Bacalar MX$60,000 (MX$60,000 less) and Chetumal MX$60,000 (MX$60,000 less). The MX$7,625 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 4.25% of a MX$3 million price, MX$127,625, which is 5.1 monthly payments of MX$25,248 and 21.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,310,995 the same rules give MX$60,065, 4.58% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Isla Mujeres is 48th: just below it in the national ranking is Durango (Durango) at MX$111,679 and just above it is Playa del Carmen at MX$120,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Isla Mujeres pays MX$95,856 more; the heaviest, Querétaro, takes MX$170,306, MX$50,306 more than Isla Mujeres.
Beyond the three prices of this page, tax and fee reach MX$87,625 on MX$2 million, MX$207,625 on MX$5 million and MX$487,625 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4 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 1,023 UMA and the recording fee 65.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Isla Mujeres: Acquisition tax on MX$1 million | MX$40,000 | median MX$21,588 | 49th of 54 lightest |
| Isla Mujeres: Acquisition tax on MX$3 million | MX$120,000 | median MX$75,000 | 48th of 54 lightest |
| Isla Mujeres: Acquisition tax on MX$8 million | MX$320,000 | median MX$232,239 | 46th of 54 lightest |
| Isla Mujeres: Effective rate at MX$3 million | 4% | median 2.5% | 48th of 54 lightest |
| Isla Mujeres: Effective rate at MX$1 and 8 million | 4% and 4% | gap 0 points | flat |
| Isla Mujeres: Tax on MX$3 million in UMA | 1,023 UMA | MX$117 per UMA | 33.6 monthly UMA |
| Isla Mujeres: Recording fee on MX$3 million | MX$7,625 | 0.25% of the price | 6.4% of the tax |
| Isla Mujeres: Tax and fee on MX$3 million | MX$127,625 | 4.25% of the price | 49th of 54 lightest |
| Isla Mujeres: Tax and fee on MX$12 million | MX$487,625 | 4.06% of the price | 3.8 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Quintana Roo are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$120,000 | Ley de Hacienda del Municipio de Isla Mujeres, Quintana Roo, art. 24-25 (rate reformed POE 3 July 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$7,625 | Ley de Derechos del Estado de Quintana Roo, art. 29-I (last reform 18 Dec. 2025) |
| 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 Quintana Roo are on its state page.
Elsewhere in Quintana Roo
Sources
- Acquisition tax: Ley de Hacienda del Municipio de Isla Mujeres, Quintana Roo, art. 24-25 (rate reformed POE 3 July 2025); the calculator.
- Recording fee: Ley de Derechos del Estado de Quintana Roo, art. 29-I (last reform 18 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.