In short
The acquisition tax is 5.68% of the value in Querétaro (Querétaro) at MX$3 million. Appraisal values in Querétaro changed by +4.5% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Querétaro is the heaviest tax among the 54 computed areas: none charges more, and 53 charge less. Its property transfer tax (ISTD) is a marginal table on the higher of the transaction value and an appraisal for tax purposes by an appraiser authorised by the state. The 2026 law (article 15, published 25 December 2025) excludes the social-housing deductions of the state law, and the notary withholds the tax as the municipality's auxiliary.
The bill runs MX$53,341 (MX$1 million), MX$170,306 (MX$3 million), MX$480,563 (MX$8 million), an effective 5.33%, 5.68% and 6.01%. In daily UMA of MX$117.31 the middle amount equals 1,452. The national median is MX$75,000, and Mexico City, the area just below Querétaro, is at MX$155,322. The state registry fee is not available, so MX$170,306 is a minimum.
The market is among the priciest in the country. The state SHF median appraisal is MX$1,907,749 during January to June 2026, 2nd of 32 against MX$1,299,580 nationally, with a mean of MX$2,381,522 and a central band from MX$1,285,300 to MX$3,005,982. Yet the price index is slow: the city of Querétaro gained 4.5%, 35th of 36 cities with an index, and the state 4.9%, 30th of 32, where Mexico reads 7.3%. Individual borrowers signed 11,631 home loans in 2025, MX$1,382,699 apiece, a ratio of 4.9 per 1,000 residents against 3.8. Renting concerns 19.9% of homes, 8th highest. Agents face no state rule.
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 Querétaro
The questions, answered
How much tax and recording fee on a MX$3 million home in Querétaro?
On a MX$3 million home in Querétaro (Querétaro), taxed on the higher of the transaction value and an appraisal for tax purposes by an appraiser authorised by the state, the buyer pays property transfer tax (ISTD) MX$170,306: at least MX$170,306 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 Querétaro?
On a MX$8 million home in Querétaro (Querétaro): property transfer tax (ISTD) MX$480,563, at least MX$480,563 in all, before notary fees.
Are home prices rising in Querétaro?
The SHF price index for Querétaro (Querétaro) changed by +4.5% 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 Querétaro?
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 Querétaro?
Federal rules apply in Querétaro 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 Querétaro compares
Querétaro has the heaviest acquisition tax of the 54 municipios computed on Payotte: MX$170,306 on a MX$3 million home (5.68% of the price), 127.1% above the median of MX$75,000.
The tax follows a marginal table (limits in pesos): MX$53,341 on MX$1 million, MX$170,306 on MX$3 million and MX$480,563 on MX$8 million. The effective rate climbs from 5.33% to 6.01% between the first and the last price.
Querétaro is the only municipio of Querétaro whose acquisition tax Payotte computes. The state's recording fee could not be read, so the total is a lower limit.
Tax together take 5.68% of a MX$3 million price, MX$170,306, which is 6.7 monthly payments of MX$25,248 and 28.4% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,907,749 the same rules give MX$105,790, 5.55% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Querétaro is 54th: just below it in the national ranking is Mexico City (state) at MX$155,322. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Querétaro pays MX$146,162 more; the heaviest, Querétaro, takes MX$170,306, the same.
Beyond the three prices of this page, tax reach MX$111,239 on MX$2 million, MX$293,624 on MX$5 million and MX$742,160 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 6.21 centavos of acquisition tax, more than the 5.68% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 1,452 UMA.
The SHF index of Querétaro itself moved +4.5% in a year, behind Querétaro (+4.9%) and below Mexico (+7.3%): 35th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Querétaro: Acquisition tax on MX$1 million | MX$53,341 | median MX$21,588 | 54th of 54 lightest |
| Querétaro: Acquisition tax on MX$3 million | MX$170,306 | median MX$75,000 | 54th of 54 lightest |
| Querétaro: Acquisition tax on MX$8 million | MX$480,563 | median MX$232,239 | 54th of 54 lightest |
| Querétaro: Effective rate at MX$3 million | 5.68% | median 2.5% | 54th of 54 lightest |
| Querétaro: Effective rate at MX$1 and 8 million | 5.33% and 6.01% | gap 0.67 points | rising |
| Querétaro: Tax on MX$3 million in UMA | 1,452 UMA | MX$117 per UMA | 47.8 monthly UMA |
| Querétaro: Tax and fee on MX$12 million | MX$742,160 | 6.18% of the price | 4.4 times the MX$3 million bill |
| SHF index, Querétaro | +4.5% | Mexico +7.3% | 35th of 36 |
Appraisal values, home loans and renting for the whole of Querétaro are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ISTD) on MX$3 million | MX$170,306 | Ley de Ingresos del Municipio de Querétaro 2026, art. 15 (La Sombra de Arteaga, 25 Dec. 2025) |
| SHF price index, Querétaro, change over a year | +4.5% | 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 Querétaro are on its state page.
Elsewhere in Querétaro
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Querétaro 2026, art. 15 (La Sombra de Arteaga, 25 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.