In short
The acquisition tax is 1.83% of the value in Manzanillo (Colima) at MX$3 million. Appraisal values in Manzanillo changed by +6.8% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Manzanillo uses the same marginal table as the rest of Colima, so its transfer tax (ISTP) grows more slowly than the price. The effective rate is 1.5% when the price is MX$1 million, 1.83% at MX$3 million and 1.94% at MX$8 million; in money, MX$15,025, MX$55,025 and MX$155,025. The assessed base is the highest of the cadastral value, a commercial appraisal and the price, as set by the municipal Ley de Hacienda.
For a purchase of MX$3 million, Manzanillo ranks 5th lightest of 54 computed areas, with 3 charging less and 49 charging more, far under the MX$75,000 national median. Colima, its state neighbour, shares the MX$55,025 figure just above, and Pachuca, in Hidalgo, follows at MX$55,721. The tax is 469 UMA when the daily unit is MX$117.31.
The state registry adds a charge that rises with value: MX$3,235 for the smallest example, MX$9,235 for the middle one and MX$24,235 for the largest. In the middle case, tax and fee together are MX$64,260, which is 2.14% of the price before notary fees. The state law sets that fee as a fixed number of UMA, then 0.3% above a ceiling of value, plus a charge to examine the deed.
Manzanillo has its own SHF index. It gained 6.8% year on year and ranks 23 of 36 cities that publish one, trailing the 7.1% for the state of Colima and the 7.3% for Mexico. Colima, the state capital's municipality covered here, has no index of its own.
Across the state, the SHF median appraisal of a mortgaged home was MX$1,136,195 over the January-June 2026 period, 25th of 32 and under MX$1,299,580 nationally. The mean is MX$1,476,614, with quartiles at MX$811,000 and MX$1,632,574. Lenders recorded 4,838 home loans in 2025, an average of MX$902,572 each, and 23% of homes are rented, the 3rd highest share nationwide. Real estate agents, finally, face no state-level rule there.
Colima's municipal tax and Manzanillo's tax are identical at all three example prices, and both laws read the same articles of the municipal Ley de Hacienda, so a buyer comparing the two municipalities finds no difference in the tax, only in the local index. The tax rank of 5th puts it one place behind Colima, which holds the 4th.
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 Manzanillo
The questions, answered
How much tax and recording fee on a MX$3 million home in Manzanillo?
On a MX$3 million home in Manzanillo (Colima), taxed on the highest of the cadastral value, a commercial appraisal and the price, the buyer pays property transfer tax (ISTP) MX$55,025, recording fee, Registro Público de la Propiedad MX$9,235: MX$64,260 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 Manzanillo?
On a MX$8 million home in Manzanillo (Colima): property transfer tax (ISTP) MX$155,025, recording fee, Registro Público de la Propiedad MX$24,235, MX$179,260 in all, before notary fees.
Are home prices rising in Manzanillo?
The SHF price index for Manzanillo (Colima) changed by +6.8% 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 Manzanillo?
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 Manzanillo?
Federal rules apply in Manzanillo 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 Manzanillo compares
Manzanillo charges MX$55,025 of acquisition tax (1.83%) on a MX$3 million home, 26.6% under the MX$75,000 median of the 54 municipios computed; 3 charge less and 49 more, 1 the same.
The tax follows a marginal table (limits in pesos): MX$15,025 on MX$1 million, MX$55,025 on MX$3 million and MX$155,025 on MX$8 million. The effective rate climbs from 1.5% to 1.94% between the first and the last price.
Inside Colima, the nearest computed neighbours on a MX$3 million home are Colima MX$55,025 (same). The MX$9,235 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 2.14% of a MX$3 million price, MX$64,260, which is 2.5 monthly payments of MX$25,248 and 10.7% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,136,195 the same rules give MX$21,392, 1.88% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Manzanillo is 5th: just below it in the national ranking is Colima at MX$55,025 and just above it is Pachuca (Hidalgo) at MX$55,721. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Manzanillo pays MX$30,881 more; the heaviest, Querétaro, takes MX$170,306, MX$115,281 more than Manzanillo.
Beyond the three prices of this page, tax and fee reach MX$41,260 on MX$2 million, MX$110,260 on MX$5 million and MX$271,260 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2 centavos of acquisition tax, more than the 1.83% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 469 UMA and the recording fee 79.
The SHF index of Manzanillo itself moved +6.8% in a year, behind Colima (+7.1%) and below Mexico (+7.3%): 23rd of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Manzanillo: Acquisition tax on MX$1 million | MX$15,025 | median MX$21,588 | 4th of 54 lightest |
| Manzanillo: Acquisition tax on MX$3 million | MX$55,025 | median MX$75,000 | 4th of 54 lightest |
| Manzanillo: Acquisition tax on MX$8 million | MX$155,025 | median MX$232,239 | 2nd of 54 lightest |
| Manzanillo: Effective rate at MX$3 million | 1.83% | median 2.5% | 4th of 54 lightest |
| Manzanillo: Effective rate at MX$1 and 8 million | 1.5% and 1.94% | gap 0.44 points | rising |
| Manzanillo: Tax on MX$3 million in UMA | 469 UMA | MX$117 per UMA | 15.4 monthly UMA |
| Manzanillo: Recording fee on MX$3 million | MX$9,235 | 0.31% of the price | 16.8% of the tax |
| Manzanillo: Tax and fee on MX$3 million | MX$64,260 | 2.14% of the price | 9th of 54 lightest |
| Manzanillo: Tax and fee on MX$12 million | MX$271,260 | 2.26% of the price | 4.2 times the MX$3 million bill |
| SHF index, Manzanillo | +6.8% | Mexico +7.3% | 23rd of 36 |
Appraisal values, home loans and renting for the whole of Colima are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ISTP) on MX$3 million | MX$55,025 | Ley de Hacienda para el Municipio de Manzanillo, art. 25 and 28 (last reform Decreto 236, P.O. 31 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$9,235 | Ley de Hacienda para el Estado de Colima, art. 62 Bis 1-I and I Bis (last reform P.O. 30 June 2026) |
| SHF price index, Manzanillo, change over a year | +6.8% | 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 Colima are on its state page.
Elsewhere in Colima
Sources
- Acquisition tax: Ley de Hacienda para el Municipio de Manzanillo, art. 25 and 28 (last reform Decreto 236, P.O. 31 Dec. 2025); the calculator.
- Recording fee: Ley de Hacienda para el Estado de Colima, art. 62 Bis 1-I and I Bis (last reform P.O. 30 June 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.