In short
The acquisition tax is 3% of the value in Puerto Peñasco (Sonora) at MX$3 million. Appraisal values in Sonora changed by +9.2% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Puerto Peñasco taxes a purchase by bracket, and the rate of the bracket applies to the whole base, not just the slice above a threshold. A value of MX$2,500,000.01 or more is therefore taxed at 3% on all of it. The base is the highest of an appraisal under 6 months old, the cadastral value and the price. The effect is a jump: the effective rate is 2.5% at MX$1 million, with MX$25,000 due, and 3% at both MX$3 million and MX$8 million, with MX$90,000 and MX$240,000 due. The middle amount equals 767 UMA.
Of the 54 municipalities computed, Puerto Peñasco is 42nd lightest: 39 charge less and 11 charge more, and the national median is MX$75,000. Cozumel, in Quintana Roo, and Saltillo, in Coahuila, sit on either side with the same MX$90,000. Guaymas, in the same state, owes MX$60,000.
The figures come from the text approved by the Sonora Congress; the official gazette could not be reached to compare the published version. No state recording fee is available, so the MX$90,000 total is a minimum.
The municipality publishes no price series of its own. For Sonora, the index gained 9.2%, 6th of 32, and the typical SHF valuation of a mortgaged property is MX$1,175,452, 24th of 32. Hermosillo, whose tax is not computed, posts a city index of 8.9%. Sonora counted 2,944,840 inhabitants in 2020, and there is no state rule for real estate agents.
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 Puerto Peñasco
The questions, answered
How much tax and recording fee on a MX$3 million home in Puerto Peñasco?
On a MX$3 million home in Puerto Peñasco (Sonora), taxed on the highest of an appraisal (under 6 months), the cadastral value and the price, the buyer pays property transfer tax (ITDBI) MX$90,000: at least MX$90,000 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 Puerto Peñasco?
On a MX$8 million home in Puerto Peñasco (Sonora): property transfer tax (ITDBI) MX$240,000, at least MX$240,000 in all, before notary fees.
What monthly payment on a MX$3 million home in Puerto Peñasco?
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 Puerto Peñasco?
Federal rules apply in Puerto Peñasco 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 Puerto Peñasco compares
On a MX$3 million home the acquisition tax of Puerto Peñasco is MX$90,000 (3%), 20% above the MX$75,000 median of the 54 municipios computed; 11 charge more and 39 less, 3 the same.
The law picks one rate for the whole base according to the bracket it falls in, so the tax runs MX$25,000 on MX$1 million, MX$90,000 on MX$3 million and MX$240,000 on MX$8 million: the effective rate goes from 2.5% to 3% across that range.
Inside Sonora, the nearest computed neighbours on a MX$3 million home are Guaymas MX$60,000 (MX$30,000 less). The recording fee of Sonora could not be read, so none of these totals includes it.
Tax together take 3% of a MX$3 million price, MX$90,000, which is 3.6 monthly payments of MX$25,248 and 15% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,175,452 the same rules give MX$29,386, 2.5% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Puerto Peñasco is 42nd: just below it in the national ranking is Cozumel (Quintana Roo) at MX$90,000 and just above it is Saltillo (Coahuila) at MX$90,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Puerto Peñasco pays MX$65,856 more; the heaviest, Querétaro, takes MX$170,306, MX$80,306 more than Puerto Peñasco.
Beyond the three prices of this page, tax reach MX$50,000 on MX$2 million, MX$150,000 on MX$5 million and MX$360,000 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3 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 767 UMA.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Puerto Peñasco: Acquisition tax on MX$1 million | MX$25,000 | median MX$21,588 | 32nd of 54 lightest |
| Puerto Peñasco: Acquisition tax on MX$3 million | MX$90,000 | median MX$75,000 | 40th of 54 lightest |
| Puerto Peñasco: Acquisition tax on MX$8 million | MX$240,000 | median MX$232,239 | 31st of 54 lightest |
| Puerto Peñasco: Effective rate at MX$3 million | 3% | median 2.5% | 40th of 54 lightest |
| Puerto Peñasco: Effective rate at MX$1 and 8 million | 2.5% and 3% | gap 0.5 points | rising |
| Puerto Peñasco: Tax on MX$3 million in UMA | 767 UMA | MX$117 per UMA | 25.2 monthly UMA |
| Puerto Peñasco: Tax and fee on MX$12 million | MX$360,000 | 3% of the price | 4 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Sonora are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ITDBI) on MX$3 million | MX$90,000 | Ley de Ingresos del Municipio de Puerto Peñasco 2026, art. 16 (text approved by the Sonora Congress, Gaceta 2072, 13 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 Sonora are on its state page.
Elsewhere in Sonora
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Puerto Peñasco 2026, art. 16 (text approved by the Sonora Congress, Gaceta 2072, 13 Dec. 2025); the calculator.
- 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.