In short
The acquisition tax is 2.79% of the value in Los Cabos (Baja California Sur) at MX$3 million. Appraisal values in Los Cabos changed by +8.5% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
The law in Los Cabos deducts five times the daily UMA, raised to a year, before the 3% rate is applied to the highest of the contract price, the cadastral value and an expert commercial appraisal under 90 days old. MX$23,577 is due on a MX$1 million home, rising to MX$83,577 and then MX$233,577 as the price reaches MX$3 million and MX$8 million, effective rates of 2.36%, 2.79% and 2.92%. The area covers Cabo San Lucas and San José del Cabo, and the daily UMA used is MX$117.31.
Ordered from the lightest, the 54 computed areas place Los Cabos 34th, over Mexico's MX$75,000 median at a MX$3 million price: 20 areas charge more and 33 charge less. San Miguel de Allende in Guanajuato, at MX$82,007, is the area just below, and La Paz, at MX$83,581, the area just above. Loreto, the other computed municipio in Baja California Sur, comes to MX$87,431. The registry charge reads MX$4,094 at the lowest example price and climbs with value, giving a MX$3 million total of MX$94,171, or 3.14%. The effective rate moves only from 2.36% at MX$1 million to 2.92% at MX$8 million, since the 3% rate is flat and the deduction weighs less as the price grows. Cabo San Lucas and San José del Cabo share the same municipal rules.
Los Cabos keeps a price index of its own: 8.5% across the year, 13th of the 36 cities that have one, while La Paz reads 8.8%. The state moved 8.7%, 8th of 32, and Mexico 7.3%.
Mortgaged homes in Baja California Sur were appraised at MX$1,845,565 at the median over the January-June 2026 window, the 3rd highest of 32 states and above the national MX$1,299,580. Its quartiles are MX$1,317,000 and MX$2,897,733, and a mean value of MX$2,615,393. Lending in 2025 reached 3,281 loans to individuals, MX$1,598,059 on average, and 21% of homes are rented, 7th highest against 14.4% for the median state.
Data as of 15 October 2026: SHF appraisals of January to June 2026, SNIIV loans of 2025, INEGI ENIGH 2024, 2026 tax laws.
Includes: Cabo San Lucas, San José del Cabo (municipality of Los Cabos).
Calculate for Los Cabos
The questions, answered
How much tax and recording fee on a MX$3 million home in Los Cabos?
On a MX$3 million home in Los Cabos (Baja California Sur), taxed on the highest of the contract price, the cadastral value and an expert commercial appraisal (under 90 days), less five times the daily UMA over a year, the buyer pays property acquisition tax (ISABI) MX$83,577, recording fee, Registro Público de la Propiedad MX$10,594: MX$94,171 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 Los Cabos?
On a MX$8 million home in Los Cabos (Baja California Sur): property acquisition tax (ISABI) MX$233,577, recording fee, Registro Público de la Propiedad MX$26,844, MX$260,421 in all, before notary fees.
Are home prices rising in Los Cabos?
The SHF price index for Los Cabos (Baja California Sur) changed by +8.5% 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 Los Cabos?
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 Los Cabos?
Federal rules apply in Los Cabos 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 Los Cabos compares
On a MX$3 million home the acquisition tax of Los Cabos is MX$83,577 (2.79%), 11.4% above the MX$75,000 median of the 54 municipios computed; 20 charge more and 33 less.
The law applies one rate, 3%, to the taxable base, so the tax grows in step with the price: MX$23,577 on MX$1 million, MX$83,577 on MX$3 million and MX$233,577 on MX$8 million. In Los Cabos, 5 daily UMA a year, MX$214,091, 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$4 more) and Loreto MX$87,431 (MX$3,854 more). 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 3.14% of a MX$3 million price, MX$94,171, which is 3.7 monthly payments of MX$25,248 and 15.7% 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$55,786, 3.02% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Los Cabos is 34th: just below it in the national ranking is San Miguel de Allende (Guanajuato) at MX$82,007 and just above it is La Paz at MX$83,581. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Los Cabos pays MX$59,433 more; the heaviest, Querétaro, takes MX$170,306, MX$86,729 more than Los Cabos.
Beyond the three prices of this page, tax and fee reach MX$60,921 on MX$2 million, MX$160,671 on MX$5 million and MX$393,421 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 2.79% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 712 UMA and the recording fee 90.
The SHF index of Los Cabos itself moved +8.5% in a year, behind Baja California Sur (+8.7%) and above Mexico (+7.3%): 13th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Los Cabos: Acquisition tax on MX$1 million | MX$23,577 | median MX$21,588 | 30th of 54 lightest |
| Los Cabos: Acquisition tax on MX$3 million | MX$83,577 | median MX$75,000 | 34th of 54 lightest |
| Los Cabos: Acquisition tax on MX$8 million | MX$233,577 | median MX$232,239 | 28th of 54 lightest |
| Los Cabos: Effective rate at MX$3 million | 2.79% | median 2.5% | 34th of 54 lightest |
| Los Cabos: Effective rate at MX$1 and 8 million | 2.36% and 2.92% | gap 0.56 points | rising |
| Los Cabos: Tax on MX$3 million in UMA | 712 UMA | MX$117 per UMA | 23.4 monthly UMA |
| Los Cabos: Recording fee on MX$3 million | MX$10,594 | 0.35% of the price | 12.7% of the tax |
| Los Cabos: Tax and fee on MX$3 million | MX$94,171 | 3.14% of the price | 38th of 54 lightest |
| Los Cabos: Tax and fee on MX$12 million | MX$393,421 | 3.28% of the price | 4.2 times the MX$3 million bill |
| SHF index, Los Cabos | +8.5% | Mexico +7.3% | 13th of 36 |
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$83,577 | Ley de Hacienda para el Municipio de Los Cabos, Baja California Sur, art. 35-39 (last reform BOGE 10 July 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) |
| SHF price index, Los Cabos, change over a year | +8.5% | 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 Baja California Sur are on its state page.
Elsewhere in Baja California Sur
Sources
- Acquisition tax: Ley de Hacienda para el Municipio de Los Cabos, Baja California Sur, art. 35-39 (last reform BOGE 10 July 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.