In short
The acquisition tax is 0.98% of the value in León (Guanajuato) at MX$3 million. Appraisal values in León changed by +7.7% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Second lightest of the 54 computed areas, León charges MX$29,364 in tax on the MX$3 million example. Only Guanajuato, at MX$24,144, costs less; 52 areas cost more. Puebla is the next step up the table, at MX$54,000, and the middle of the whole list is MX$75,000.
The ISABI works like the rest of Guanajuato state. Its base is the highest of the fiscal value, the price and a certified appraisal, after a deduction of ten annual UMA (MX$427,946.40). León's law adds a larger deduction for social housing that is the buyer's only property. A marginal table does the rest, and it bites harder at the top end: MX$3,204 for a MX$1 million home, MX$29,364 for MX$3 million and MX$198,325 for MX$8 million. As a share of the price that is 0.32%, then 0.98%, then 2.48%. Measured in UMA, the middle figure equals 250. León's article 8 of the 2026 revenue law (P.O. 260, 30 December 2025) was corrected on 30 January 2026.
The registry charge is MX$2,574, or MX$2,460 online, whatever the home costs. With the tax, MX$31,938 in total leaves the buyer's pocket, 1.06% of the price. The daily UMA used for these conversions is MX$117.31 for 2026, and 52 of the 54 computed areas sit above León's bill.
León is among the 36 cities that have an SHF index of their own. Its annual change is 7.7%, 17th of 36, a little above the 7.3% national reading and a little under the state's 8.1%. The state median appraisal for mortgaged purchases was MX$1,221,641 in the January-June 2026 data, against MX$1,299,580 across Mexico, and the state has 6,166,934 residents (2020). Individuals took 23,898 home loans there in 2025, MX$915,017 each on average. Elsewhere in the state, San Miguel de Allende is taxed at MX$82,007 for the same price, and Guanajuato at MX$24,144. Real estate agents sit in a state registry with no licence, kept by the state economy secretariat.
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 León
The questions, answered
How much tax and recording fee on a MX$3 million home in León?
On a MX$3 million home in León (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$29,364, recording fee, Registro Público de la Propiedad MX$2,574: MX$31,938 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 León?
On a MX$8 million home in León (Guanajuato): property acquisition tax (ISABI) MX$198,325, recording fee, Registro Público de la Propiedad MX$2,574, MX$200,899 in all, before notary fees.
Are home prices rising in León?
The SHF price index for León (Guanajuato) changed by +7.7% 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 León?
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 León?
Federal rules apply in León 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 León compares
León charges MX$29,364 of acquisition tax (0.98%) on a MX$3 million home, 60.8% under the MX$75,000 median of the 54 municipios computed; one municipio charges less and 52 more.
The tax follows a marginal table (limits in pesos): MX$3,204 on MX$1 million, MX$29,364 on MX$3 million and MX$198,325 on MX$8 million. The effective rate climbs from 0.32% to 2.48% between the first and the last price. In León, 10 annual UMA, MX$427,946, come off the base before the rate.
Inside Guanajuato, the nearest computed neighbours on a MX$3 million home are Guanajuato MX$24,144 (MX$5,220 less) and San Miguel de Allende MX$82,007 (MX$52,643 more). The MX$2,574 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 1.06% of a MX$3 million price, MX$31,938, which is 1.3 monthly payments of MX$25,248 and 5.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,221,641 the same rules give MX$7,019, 0.57% of the price.
Ranked from the lightest to the heaviest of the 54 areas, León is 2nd: just below it in the national ranking is Guanajuato at MX$24,144 and just above it is Puebla (Puebla) at MX$54,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in León pays MX$5,220 more; the heaviest, Querétaro, takes MX$170,306, MX$140,942 more than León.
Beyond the three prices of this page, tax and fee reach MX$15,062 on MX$2 million, MX$79,659 on MX$5 million and MX$434,076 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3.38 centavos of acquisition tax, more than the 0.98% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 250 UMA and the recording fee 22.
The SHF index of León itself moved +7.7% in a year, behind Guanajuato (+8.1%) and above Mexico (+7.3%): 17th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| León: Acquisition tax on MX$1 million | MX$3,204 | median MX$21,588 | 2nd of 54 lightest |
| León: Acquisition tax on MX$3 million | MX$29,364 | median MX$75,000 | 2nd of 54 lightest |
| León: Acquisition tax on MX$8 million | MX$198,325 | median MX$232,239 | 22nd of 54 lightest |
| León: Effective rate at MX$3 million | 0.98% | median 2.5% | 2nd of 54 lightest |
| León: Effective rate at MX$1 and 8 million | 0.32% and 2.48% | gap 2.16 points | rising |
| León: Tax on MX$3 million in UMA | 250 UMA | MX$117 per UMA | 8.2 monthly UMA |
| León: Recording fee on MX$3 million | MX$2,574 | 0.09% of the price | 8.8% of the tax |
| León: Tax and fee on MX$3 million | MX$31,938 | 1.06% of the price | 2nd of 54 lightest |
| León: Tax and fee on MX$12 million | MX$434,076 | 3.62% of the price | 13.6 times the MX$3 million bill |
| SHF index, León | +7.7% | Mexico +7.3% | 17th of 36 |
Appraisal values, home loans and renting for the whole of Guanajuato are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$29,364 | Ley de Ingresos para el Municipio de León 2026, art. 8 (P.O. 260, 30 Dec. 2025, with the correction of 30 Jan. 2026); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338 |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$2,574 | Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 Dec. 2025) |
| SHF price index, León, change over a year | +7.7% | 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 Guanajuato are on its state page.
Elsewhere in Guanajuato
Sources
- Acquisition tax: Ley de Ingresos para el Municipio de León 2026, art. 8 (P.O. 260, 30 Dec. 2025, with the correction of 30 Jan. 2026); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338; the calculator.
- Recording fee: Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 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.