In short
The acquisition tax is 3.12% of the value in San Luis Potosí (San Luis Potosí) at MX$3 million. Appraisal values in San Luis Potosí changed by +6.4% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
San Luis Potosí taxes acquisitions through a marginal table, set by article 10 of the 2026 revenue law (Decreto 0410, 30 December 2025). The base is the highest of the agreed price, the commercial or declared value and the cadastral value. The law also lets a first-time buyer of a new home declared at MX$1,800,000 or less claim a 50% incentive, which Payotte does not apply here.
Without the incentive, the tax is MX$30,000 at MX$1 million, MX$93,600 at MX$3 million and MX$266,400 at MX$8 million. The effective rate drifts up from 3% to 3.12% and then 3.33%. At MX$117.31 per daily UMA, the MX$3 million figure is 798. San Luis Potosí is the 44th lightest of 54 computed areas; 43 cost less, 10 cost more, and the national median is MX$75,000. Saltillo (Coahuila) sits just below at MX$90,000 and Mérida (Yucatán) just above at MX$97,000. No state recording fee is available, so MX$93,600, or 3.12% of the price, is a minimum.
The city has its own SHF index, which gained 6.4% in a year and ranks 26th of 36 cities, under the 7.3% national reading. For the state, the index reads 6.7%, 23rd of 32. The state median appraisal is MX$1,336,978 for January to June 2026, 11th among the entities, slightly over the national median of MX$1,299,580. Lenders recorded 9,008 personal home loans in 2025, 3.2 per 1,000 residents against 3.8, and the rented share of homes was 14% in 2024. Real estate agents work without any state rule.
At state level, the population was 2,822,255 in 2020, the mean appraisal is MX$1,833,656, and the central band of appraisals runs from MX$979,440 to MX$1,898,348. Loan amounts average MX$1,005,620, and no state rule covers the work of 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 San Luis Potosí
The questions, answered
How much tax and recording fee on a MX$3 million home in San Luis Potosí?
On a MX$3 million home in San Luis Potosí (San Luis Potosí), taxed on the highest of the agreed price, the commercial or declared value and the cadastral value, the buyer pays property acquisition tax (ISAI) MX$93,600: at least MX$93,600 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 San Luis Potosí?
On a MX$8 million home in San Luis Potosí (San Luis Potosí): property acquisition tax (ISAI) MX$266,400, at least MX$266,400 in all, before notary fees.
Are home prices rising in San Luis Potosí?
The SHF price index for San Luis Potosí (San Luis Potosí) changed by +6.4% 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 San Luis Potosí?
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 San Luis Potosí?
Federal rules apply in San Luis Potosí 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 San Luis Potosí compares
On a MX$3 million home the acquisition tax of San Luis Potosí is MX$93,600 (3.12%), 24.8% above the MX$75,000 median of the 54 municipios computed; 10 charge more and 43 less.
The tax follows a marginal table (limits in pesos): MX$30,000 on MX$1 million, MX$93,600 on MX$3 million and MX$266,400 on MX$8 million. The effective rate climbs from 3% to 3.33% between the first and the last price. In San Luis Potosí, a floor of 4 UMA, MX$469, applies whatever the price.
San Luis Potosí is the only municipio of San Luis Potosí whose acquisition tax Payotte computes. The state's recording fee could not be read, so the total is a lower limit.
Tax together take 3.12% of a MX$3 million price, MX$93,600, which is 3.7 monthly payments of MX$25,248 and 15.6% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,336,978 the same rules give MX$40,514, 3.03% of the price.
Ranked from the lightest to the heaviest of the 54 areas, San Luis Potosí is 44th: just below it in the national ranking is Saltillo (Coahuila) at MX$90,000 and just above it is Mérida (Yucatán) at MX$97,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in San Luis Potosí pays MX$69,456 more; the heaviest, Querétaro, takes MX$170,306, MX$76,706 more than San Luis Potosí.
Beyond the three prices of this page, tax reach MX$61,200 on MX$2 million, MX$160,200 on MX$5 million and MX$419,400 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3.46 centavos of acquisition tax, more than the 3.12% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 798 UMA.
The SHF index of San Luis Potosí itself moved +6.4% in a year, behind San Luis Potosí (+6.7%) and below Mexico (+7.3%): 26th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| San Luis Potosí: Acquisition tax on MX$1 million | MX$30,000 | median MX$21,588 | 43rd of 54 lightest |
| San Luis Potosí: Acquisition tax on MX$3 million | MX$93,600 | median MX$75,000 | 44th of 54 lightest |
| San Luis Potosí: Acquisition tax on MX$8 million | MX$266,400 | median MX$232,239 | 39th of 54 lightest |
| San Luis Potosí: Effective rate at MX$3 million | 3.12% | median 2.5% | 44th of 54 lightest |
| San Luis Potosí: Effective rate at MX$1 and 8 million | 3% and 3.33% | gap 0.33 points | rising |
| San Luis Potosí: Tax on MX$3 million in UMA | 798 UMA | MX$117 per UMA | 26.2 monthly UMA |
| San Luis Potosí: Tax and fee on MX$12 million | MX$419,400 | 3.5% of the price | 4.5 times the MX$3 million bill |
| SHF index, San Luis Potosí | +6.4% | Mexico +7.3% | 26th of 36 |
Appraisal values, home loans and renting for the whole of San Luis Potosí are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$93,600 | Ley de Ingresos del Municipio de San Luis Potosí 2026, art. 10 (Decreto 0410, P.O. Plan de San Luis, 30 Dec. 2025) |
| SHF price index, San Luis Potosí, change over a year | +6.4% | 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 San Luis Potosí are on its state page.
Elsewhere in San Luis Potosí
Sources
- Acquisition tax: Ley de Ingresos del Municipio de San Luis Potosí 2026, art. 10 (Decreto 0410, P.O. Plan de San Luis, 30 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.