In short
The acquisition tax is 2.55% of the value in Playas de Rosarito (Baja California) at MX$3 million. Appraisal values in Baja California changed by +8.9% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
In Playas de Rosarito the tax follows a marginal table. Buying at MX$1 million costs MX$17,500 in tax, at MX$3 million costs MX$76,500, and at MX$8 million costs MX$292,500, which is 1.75%, 2.55% and 3.66% of what the buyer pays. Payotte computed it without the annual-UMA deduction of the state law, which Rosarito's law does not mention. The state law's annual-UMA deduction is simply not part of this computation.
The city ranks 31st from the lightest among 54 computed areas. The national median is MX$75,000, with 23 areas charging more and 29 less. Ensenada, also in Baja California, is the area just below at MX$76,500, and Chapala in Jalisco is the area just above at MX$80,900. Within the state, Mexicali comes to MX$67,000 and Tijuana to MX$69,080. Adding the registry charge of MX$12,794 gives MX$89,294, or 2.98% of the price.
Rosarito has no price index of its own. The state reading is 8.9% for the year, 7th of 32, and Mexicali's index stands at 9.6% while Tijuana's is 8.6%. The median appraisal of mortgaged homes across the state is MX$1,587,201, 5th of 32.
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 Playas de Rosarito
The questions, answered
How much tax and recording fee on a MX$3 million home in Playas de Rosarito?
On a MX$3 million home in Playas de Rosarito (Baja California), taxed on the highest of the updated price, the cadastral value and a commercial appraisal, the buyer pays property acquisition tax (ISAI) MX$76,500, recording fee, Registro Público de la Propiedad MX$12,794: MX$89,294 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 Playas de Rosarito?
On a MX$8 million home in Playas de Rosarito (Baja California): property acquisition tax (ISAI) MX$292,500, recording fee, Registro Público de la Propiedad MX$12,794, MX$305,294 in all, before notary fees.
What monthly payment on a MX$3 million home in Playas de Rosarito?
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 Playas de Rosarito?
Federal rules apply in Playas de Rosarito 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 Playas de Rosarito compares
At MX$76,500 on a MX$3 million home (2.55% of the price), Playas de Rosarito sits near the middle of the 54 municipios computed, whose median is MX$75,000: 29 charge less, 23 more, 1 exactly the same.
The tax follows a marginal table (limits in pesos): MX$17,500 on MX$1 million, MX$76,500 on MX$3 million and MX$292,500 on MX$8 million. The effective rate climbs from 1.75% to 3.66% between the first and the last price.
Inside Baja California, the nearest computed neighbours on a MX$3 million home are Ensenada MX$76,500 (same), Tijuana MX$69,080 (MX$7,420 less) and Mexicali MX$67,000 (MX$9,500 less). The MX$12,794 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 2.98% of a MX$3 million price, MX$89,294, which is 3.5 monthly payments of MX$25,248 and 14.9% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,587,201 the same rules give MX$44,974, 2.83% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Playas de Rosarito is 31st: just below it in the national ranking is Ensenada at MX$76,500 and just above it is Chapala (Jalisco) at MX$80,900. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Playas de Rosarito pays MX$52,356 more; the heaviest, Querétaro, takes MX$170,306, MX$93,806 more than Playas de Rosarito.
Beyond the three prices of this page, tax and fee reach MX$57,294 on MX$2 million, MX$165,294 on MX$5 million and MX$505,294 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4.32 centavos of acquisition tax, more than the 2.55% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 652 UMA and the recording fee 109.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Playas de Rosarito: Acquisition tax on MX$1 million | MX$17,500 | median MX$21,588 | 10th of 54 lightest |
| Playas de Rosarito: Acquisition tax on MX$3 million | MX$76,500 | median MX$75,000 | 30th of 54 lightest |
| Playas de Rosarito: Acquisition tax on MX$8 million | MX$292,500 | median MX$232,239 | 42nd of 54 lightest |
| Playas de Rosarito: Effective rate at MX$3 million | 2.55% | median 2.5% | 30th of 54 lightest |
| Playas de Rosarito: Effective rate at MX$1 and 8 million | 1.75% and 3.66% | gap 1.91 points | rising |
| Playas de Rosarito: Tax on MX$3 million in UMA | 652 UMA | MX$117 per UMA | 21.5 monthly UMA |
| Playas de Rosarito: Recording fee on MX$3 million | MX$12,794 | 0.43% of the price | 16.7% of the tax |
| Playas de Rosarito: Tax and fee on MX$3 million | MX$89,294 | 2.98% of the price | 31st of 54 lightest |
| Playas de Rosarito: Tax and fee on MX$12 million | MX$505,294 | 4.21% of the price | 5.7 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Baja California are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$76,500 | Ley de Ingresos del Municipio de Playas de Rosarito 2026, art. 9 (P.O. 30 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$12,794 | Ley de Ingresos del Estado de Baja California 2026, art. 12-I and III (last reform P.O. 35, 18 June 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 are on its state page.
Elsewhere in Baja California
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Playas de Rosarito 2026, art. 9 (P.O. 30 Dec. 2025); the calculator.
- Recording fee: Ley de Ingresos del Estado de Baja California 2026, art. 12-I and III (last reform P.O. 35, 18 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.