In short
The acquisition tax is 2.86% of the value in Puerto Vallarta (Jalisco) at MX$3 million. Appraisal values in Jalisco changed by +10.1% 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 Vallarta sits in the heavier end of the national table. Its property transfer tax (ITP) follows a marginal scale applied to the higher of an appraisal approved by the municipal cadastre and the agreed price. Buying at MX$1 million owes MX$26,927; reaching MX$3 million raises the bill to MX$85,797, and MX$8 million brings MX$243,670. The effective rate moves from 2.69% to 2.86% and 3.05%, and the middle sum corresponds to 731 UMA.
In ranking terms, 37 of the 54 computed municipalities charge less and 16 charge more, leaving Puerto Vallarta 38th lightest. Guadalajara, one place lighter at MX$85,650, and Loreto, in Baja California Sur, one place heavier at MX$87,431, are the closest names. The other Jalisco municipalities on Payotte are a little cheaper to buy in: Zapopan at MX$85,200 and Chapala at MX$80,900, while the national median stands at MX$75,000.
The state registry charge is MX$4,801 whatever the price, so a MX$3 million purchase costs MX$90,598 in tax and charge combined, 3.02% of what is paid. Jalisco's law keeps lower fixed fees for economic or social housing under a cadastral value of MX$1,238,206.
Puerto Vallarta has no SHF index of its own, so the Jalisco readings apply. Banks extended 37,371 mortgages to individuals during 2025, MX$1,186,778 on average, which is 4.5 for each 1,000 inhabitants where the median state records 3.8. The state index gained 10.1%, 2nd of 32, and its median valuation is MX$1,200,979. Real estate agents can register voluntarily with the Secretaría de Desarrollo Económico, under the state law that sets up the registry and accreditation of property service providers.
Among the four Jalisco municipalities covered, Puerto Vallarta owes the largest amount on MX$3 million, with Guadalajara next and then Zapopan and Chapala. The state counted 8,348,151 inhabitants in 2020, the mean valuation of a mortgaged home reaches MX$2,107,232, and the lower and upper quartiles lie at MX$721,973 and MX$2,532,569. Rentals reached 26.3% of homes in 2024, 2nd highest among the 32 states, where the median is 14.4%. The tax ranking puts it 38th of 54, so the city is no outlier among the places that charge more.
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 Vallarta
The questions, answered
How much tax and recording fee on a MX$3 million home in Puerto Vallarta?
On a MX$3 million home in Puerto Vallarta (Jalisco), taxed on the higher of an appraisal approved by the municipal cadastre and the agreed price, the buyer pays property transfer tax (ITP) MX$85,797, recording fee, Registro Público de la Propiedad MX$4,801: MX$90,598 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 Vallarta?
On a MX$8 million home in Puerto Vallarta (Jalisco): property transfer tax (ITP) MX$243,670, recording fee, Registro Público de la Propiedad MX$4,801, MX$248,471 in all, before notary fees.
What monthly payment on a MX$3 million home in Puerto Vallarta?
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 Vallarta?
Federal rules apply in Puerto Vallarta 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 Vallarta compares
On a MX$3 million home the acquisition tax of Puerto Vallarta is MX$85,797 (2.86%), 14.4% above the MX$75,000 median of the 54 municipios computed; 16 charge more and 37 less.
The tax follows a marginal table (limits in pesos): MX$26,927 on MX$1 million, MX$85,797 on MX$3 million and MX$243,670 on MX$8 million. The effective rate climbs from 2.69% to 3.05% between the first and the last price.
Inside Jalisco, the nearest computed neighbours on a MX$3 million home are Guadalajara MX$85,650 (MX$147 less), Zapopan MX$85,200 (MX$597 less) and Chapala MX$80,900 (MX$4,897 less). The MX$4,801 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 3.02% of a MX$3 million price, MX$90,598, which is 3.6 monthly payments of MX$25,248 and 15.1% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,200,979 the same rules give MX$37,456, 3.12% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Puerto Vallarta is 38th: just below it in the national ranking is Guadalajara at MX$85,650 and just above it is Loreto (Baja California Sur) at MX$87,431. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Puerto Vallarta pays MX$61,653 more; the heaviest, Querétaro, takes MX$170,306, MX$84,509 more than Puerto Vallarta.
Beyond the three prices of this page, tax and fee reach MX$60,598 on MX$2 million, MX$152,531 on MX$5 million and MX$378,471 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3.16 centavos of acquisition tax, more than the 2.86% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 731 UMA and the recording fee 41.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Puerto Vallarta: Acquisition tax on MX$1 million | MX$26,927 | median MX$21,588 | 40th of 54 lightest |
| Puerto Vallarta: Acquisition tax on MX$3 million | MX$85,797 | median MX$75,000 | 38th of 54 lightest |
| Puerto Vallarta: Acquisition tax on MX$8 million | MX$243,670 | median MX$232,239 | 36th of 54 lightest |
| Puerto Vallarta: Effective rate at MX$3 million | 2.86% | median 2.5% | 38th of 54 lightest |
| Puerto Vallarta: Effective rate at MX$1 and 8 million | 2.69% and 3.05% | gap 0.35 points | rising |
| Puerto Vallarta: Tax on MX$3 million in UMA | 731 UMA | MX$117 per UMA | 24.1 monthly UMA |
| Puerto Vallarta: Recording fee on MX$3 million | MX$4,801 | 0.16% of the price | 5.6% of the tax |
| Puerto Vallarta: Tax and fee on MX$3 million | MX$90,598 | 3.02% of the price | 36th of 54 lightest |
| Puerto Vallarta: Tax and fee on MX$12 million | MX$378,471 | 3.15% of the price | 4.2 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Jalisco are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ITP) on MX$3 million | MX$85,797 | Ley de Ingresos del Municipio de Puerto Vallarta 2026, art. 41 (decree 30058/LXIV/25, published 25 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$4,801 | Ley de Ingresos del Estado de Jalisco 2026, art. 16 (decree 30121/LXIV/25, published 23 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 Jalisco are on its state page.
Elsewhere in Jalisco
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Puerto Vallarta 2026, art. 41 (decree 30058/LXIV/25, published 25 Dec. 2025); the calculator.
- Recording fee: Ley de Ingresos del Estado de Jalisco 2026, art. 16 (decree 30121/LXIV/25, published 23 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.