In short
The acquisition tax is 2.73% of the value in San Miguel de Allende (Guanajuato) at MX$3 million. Appraisal values in Guanajuato changed by +8.1% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
San Miguel de Allende costs the most in acquisition tax of the Guanajuato municipalities on Payotte: for a MX$3 million purchase it comes to MX$82,007, against MX$24,144 in Guanajuato and MX$29,364 in León. It stands 33rd of 54 computed areas from the lightest, with 21 charging more and 32 charging less. Chapala (Jalisco) is the next area down, at MX$80,900, and Los Cabos (Baja California Sur) the next up, at MX$83,577.
The ISABI follows a marginal table: MX$11,621 at MX$1 million, which is 1.16%, then 2.73% at MX$3 million and MX$282,007 at MX$8 million, or 3.53%. One step is Payotte's own reading. The local law does not repeat the state deduction of ten annual UMA, but Payotte applies it because article 338 of the state law covers all operations. Without it, the tax would be MX$17,118 higher.
The state registry adds MX$2,574. The pair comes to MX$84,581, or 2.82% of the price. Across the state, the SHF median appraisal for mortgaged purchases is MX$1,221,641 and the state index gained 8.1%.
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 Miguel de Allende
The questions, answered
How much tax and recording fee on a MX$3 million home in San Miguel de Allende?
On a MX$3 million home in San Miguel de Allende (Guanajuato), taxed on the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA, the buyer pays property acquisition tax (ISABI) MX$82,007, recording fee, Registro Público de la Propiedad MX$2,574: MX$84,581 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 Miguel de Allende?
On a MX$8 million home in San Miguel de Allende (Guanajuato): property acquisition tax (ISABI) MX$282,007, recording fee, Registro Público de la Propiedad MX$2,574, MX$284,581 in all, before notary fees.
What monthly payment on a MX$3 million home in San Miguel de Allende?
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 Miguel de Allende?
Federal rules apply in San Miguel de Allende 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 San Miguel de Allende compares
At MX$82,007 on a MX$3 million home (2.73% of the price), San Miguel de Allende sits near the middle of the 54 municipios computed, whose median is MX$75,000: 32 charge less, 21 more.
The tax follows a marginal table (limits in pesos): MX$11,621 on MX$1 million, MX$82,007 on MX$3 million and MX$282,007 on MX$8 million. The effective rate climbs from 1.16% to 3.53% between the first and the last price. In San Miguel de Allende, 10 annual UMA, MX$427,946, come off the base before the rate.
Inside Guanajuato, the nearest computed neighbours on a MX$3 million home are León MX$29,364 (MX$52,643 less) and Guanajuato MX$24,144 (MX$57,863 less). The MX$2,574 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 2.82% of a MX$3 million price, MX$84,581, which is 3.4 monthly payments of MX$25,248 and 14.1% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,221,641 the same rules give MX$19,541, 1.6% of the price.
Ranked from the lightest to the heaviest of the 54 areas, San Miguel de Allende is 33rd: just below it in the national ranking is Chapala (Jalisco) at MX$80,900 and just above it is Los Cabos (Baja California Sur) at MX$83,577. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in San Miguel de Allende pays MX$57,863 more; the heaviest, Querétaro, takes MX$170,306, MX$88,299 more than San Miguel de Allende.
Beyond the three prices of this page, tax and fee reach MX$44,581 on MX$2 million, MX$164,581 on MX$5 million and MX$444,581 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4 centavos of acquisition tax, more than the 2.73% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 699 UMA and the recording fee 22.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| San Miguel de Allende: Acquisition tax on MX$1 million | MX$11,621 | median MX$21,588 | 3rd of 54 lightest |
| San Miguel de Allende: Acquisition tax on MX$3 million | MX$82,007 | median MX$75,000 | 33rd of 54 lightest |
| San Miguel de Allende: Acquisition tax on MX$8 million | MX$282,007 | median MX$232,239 | 40th of 54 lightest |
| San Miguel de Allende: Effective rate at MX$3 million | 2.73% | median 2.5% | 33rd of 54 lightest |
| San Miguel de Allende: Effective rate at MX$1 and 8 million | 1.16% and 3.53% | gap 2.36 points | rising |
| San Miguel de Allende: Tax on MX$3 million in UMA | 699 UMA | MX$117 per UMA | 23 monthly UMA |
| San Miguel de Allende: Recording fee on MX$3 million | MX$2,574 | 0.09% of the price | 3.1% of the tax |
| San Miguel de Allende: Tax and fee on MX$3 million | MX$84,581 | 2.82% of the price | 27th of 54 lightest |
| San Miguel de Allende: Tax and fee on MX$12 million | MX$444,581 | 3.7% of the price | 5.3 times the MX$3 million bill |
Appraisal values, home loans and renting for the whole of Guanajuato are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$82,007 | Ley de Ingresos para el Municipio de San Miguel de Allende 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338 |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$2,574 | Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 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 Guanajuato are on its state page.
Elsewhere in Guanajuato
Sources
- Acquisition tax: Ley de Ingresos para el Municipio de San Miguel de Allende 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338; the calculator.
- Recording fee: Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 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.