In short
The acquisition tax is 2.91% of the value in Loreto (Baja California Sur) at MX$3 million. Appraisal values in Baja California Sur changed by +8.7% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Loreto sits toward the heavy end of the computed municipios. Its 3% rate is applied to the highest of the contract price, the cadastral value and an appraisal under 120 days old, after a deduction tied to the daily UMA over a year. A MX$1 million home pays MX$27,431, a MX$3 million one pays MX$87,431, and a MX$8 million one pays MX$237,431, so the share climbs from 2.74% through 2.91% to 2.97%. The 3% rate is flat, so the small rise comes from the deduction weighing less as the price grows.
Counting from the lightest, Loreto is 39th of 54. The MX$3 million national median is MX$75,000; only 15 areas charge more than Loreto, while 38 charge less. Puerto Vallarta in Jalisco, at MX$85,797, is the area just below, and Cancún in Quintana Roo, at MX$90,000, the area just above. The other computed municipios in Baja California Sur are La Paz (MX$83,581) and Los Cabos (MX$83,577), so Loreto costs more than both, though all three use a 3% rate and differ in the deduction; on MX$3 million, only 15 areas sit above it in the ranking.
The state registry charge scales with the price: MX$4,094 on the lowest example price, then MX$10,594 and MX$26,844 as the price reaches MX$3 million and MX$8 million, which the law splits into an examination fee of MX$375, a fixed MX$469 and 3.25 per mil of value. Tax and registry together reach MX$98,025 on MX$3 million, or 3.27%.
Loreto has no price index of its own. Elsewhere in the state, La Paz shows 8.8% and Los Cabos 8.5%, while the state index moved 8.7%, 8th of 32, ahead of 7.3% for Mexico.
The state median appraisal for the 2026 survey period is MX$1,845,565, 3rd of 32, while the mean is MX$2,615,393 and the quartiles sit at MX$1,317,000 and MX$2,897,733. Buyers who borrowed as individuals signed 3,281 mortgages in 2025, averaging MX$1,598,059, which is 4.1 after adjusting for population, to 3.8 for the median state. Renting covers 21% of homes (7th highest) where the median state has 14.4%.
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 Loreto
The questions, answered
How much tax and recording fee on a MX$3 million home in Loreto?
On a MX$3 million home in Loreto (Baja California Sur), taxed on the highest of the contract price, the cadastral value and an appraisal (under 120 days), less twice the daily UMA over a year, the buyer pays property acquisition tax (ISABI) MX$87,431, recording fee, Registro Público de la Propiedad MX$10,594: MX$98,025 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 Loreto?
On a MX$8 million home in Loreto (Baja California Sur): property acquisition tax (ISABI) MX$237,431, recording fee, Registro Público de la Propiedad MX$26,844, MX$264,275 in all, before notary fees.
What monthly payment on a MX$3 million home in Loreto?
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 Loreto?
Federal rules apply in Loreto 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 Loreto compares
On a MX$3 million home the acquisition tax of Loreto is MX$87,431 (2.91%), 16.6% above the MX$75,000 median of the 54 municipios computed; 15 charge more and 38 less.
The law applies one rate, 3%, to the taxable base, so the tax grows in step with the price: MX$27,431 on MX$1 million, MX$87,431 on MX$3 million and MX$237,431 on MX$8 million. In Loreto, 2 daily UMA a year, MX$85,636, come off the base before the rate.
Inside Baja California Sur, the nearest computed neighbours on a MX$3 million home are La Paz MX$83,581 (MX$3,850 less) and Los Cabos MX$83,577 (MX$3,854 less). The MX$10,594 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 3.27% of a MX$3 million price, MX$98,025, which is 3.9 monthly payments of MX$25,248 and 16.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,845,565 the same rules give MX$59,640, 3.23% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Loreto is 39th: just below it in the national ranking is Puerto Vallarta (Jalisco) at MX$85,797 and just above it is Cancún (Quintana Roo) at MX$90,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Loreto pays MX$63,287 more; the heaviest, Querétaro, takes MX$170,306, MX$82,875 more than Loreto.
Beyond the three prices of this page, tax and fee reach MX$64,775 on MX$2 million, MX$164,525 on MX$5 million and MX$397,275 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3 centavos of acquisition tax, more than the 2.91% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 745 UMA and the recording fee 90.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Loreto: Acquisition tax on MX$1 million | MX$27,431 | median MX$21,588 | 42nd of 54 lightest |
| Loreto: Acquisition tax on MX$3 million | MX$87,431 | median MX$75,000 | 39th of 54 lightest |
| Loreto: Acquisition tax on MX$8 million | MX$237,431 | median MX$232,239 | 30th of 54 lightest |
| Loreto: Effective rate at MX$3 million | 2.91% | median 2.5% | 39th of 54 lightest |
| Loreto: Effective rate at MX$1 and 8 million | 2.74% and 2.97% | gap 0.22 points | rising |
| Loreto: Tax on MX$3 million in UMA | 745 UMA | MX$117 per UMA | 24.5 monthly UMA |
| Loreto: Recording fee on MX$3 million | MX$10,594 | 0.35% of the price | 12.1% of the tax |
| Loreto: Tax and fee on MX$3 million | MX$98,025 | 3.27% of the price | 42nd of 54 lightest |
| Loreto: Tax and fee on MX$12 million | MX$397,275 | 3.31% of the price | 4.1 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Baja California Sur are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$87,431 | Ley de Hacienda para el Municipio de Loreto, Baja California Sur, art. 14-18 (last reform BOGE 88, 24 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$10,594 | Ley de Derechos y Productos del Estado de Baja California Sur, art. 27-III (last reform BOGE 39, 14 May 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 Baja California Sur are on its state page.
Elsewhere in Baja California Sur
Sources
- Acquisition tax: Ley de Hacienda para el Municipio de Loreto, Baja California Sur, art. 14-18 (last reform BOGE 88, 24 Dec. 2025); the calculator.
- Recording fee: Ley de Derechos y Productos del Estado de Baja California Sur, art. 27-III (last reform BOGE 39, 14 May 2026).
- 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.