In short
The acquisition tax is 2% of the value in Tepic (Nayarit) at MX$3 million. Appraisal values in Tepic changed by +9.4% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Tepic charges a flat 2% acquisition tax (ISAI) on the highest of the price, a certified bank or commercial appraisal and the cadastral value, with a floor of 10.0362 UMA. The rate does not move with value, so the effective share is 2% across the board: MX$20,000 at the smallest example, MX$60,000 at the middle one and MX$160,000 at the largest. Counted in daily UMA of MX$117.31, the middle amount equals 511.
Tepic ranks 16th lightest of the 54 municipalities computed, with 7 below it and 37 above. The national median is MX$75,000, so the city lies well under the middle. Tampico, in Tamaulipas, and Villahermosa, in Tabasco, flank it in the ranking with exactly the same MX$60,000. Bahía de Banderas, the other Nayarit municipality here, also owes MX$60,000 and sits 10th, a few places lighter, which shows how many areas share that single amount.
Nayarit records a deed for MX$15,461 whatever the value. With the tax, a MX$3 million purchase costs MX$75,461, or 2.52% of the price, before notary fees. The state revenue law for 2026 sets that charge.
Tepic has its own SHF index, which rose 9.4%, 7th of 36 cities with one. That trails Bahía de Banderas at 9.6% and sits just under the 9.5% for the state, which ranks 5th of 32. All three are well ahead of the 7.3% for Mexico.
For the state, the SHF median valuation of a mortgaged home is MX$1,529,958, 6th of 32 and above the national MX$1,299,580. The mean is MX$2,256,263, the quartiles being MX$1,176,055 and MX$2,456,575. Nayarit had 1,235,456 inhabitants in 2020. Lenders recorded 3,961 mortgages in 2025, an average of MX$1,195,924, equal to 3.2 for each 1,000 inhabitants where the median state records 3.8. Renting is more common than usual, at 17% of homes, 10th highest, against a median state of 14.4%. Agents here face no licensing rule from the state.
Put differently, Tepic's tax of MX$60,000 is the same as that of Bahía de Banderas, Bacalar, Chetumal, Tampico and Villahermosa, the places named in this ranking, while the national median is MX$75,000. The floor of 10.0362 UMA only matters for very small purchases, since the 2% rate is far higher than the floor for any price near the examples. Nayarit is also a state where the SHF index, 9.5%, outpaces the 7.3% national figure by a wide margin, so the price momentum shown here is regional, not just municipal. The law that sets the tax is Tepic's own revenue law for 2026.
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 Tepic
The questions, answered
How much tax and recording fee on a MX$3 million home in Tepic?
On a MX$3 million home in Tepic (Nayarit), taxed on the highest of the price, a certified bank or commercial appraisal and the cadastral value, the buyer pays property acquisition tax (ISAI) MX$60,000, recording fee, Registro Público de la Propiedad MX$15,461: MX$75,461 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 Tepic?
On a MX$8 million home in Tepic (Nayarit): property acquisition tax (ISAI) MX$160,000, recording fee, Registro Público de la Propiedad MX$15,461, MX$175,461 in all, before notary fees.
Are home prices rising in Tepic?
The SHF price index for Tepic (Nayarit) changed by +9.4% 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 Tepic?
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 Tepic?
Federal rules apply in Tepic 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 Tepic compares
Tepic charges MX$60,000 of acquisition tax (2%) on a MX$3 million home, 20% under the MX$75,000 median of the 54 municipios computed; 7 charge less and 37 more, 9 the same.
The law applies one rate, 2%, to the taxable base, so the tax grows in step with the price: MX$20,000 on MX$1 million, MX$60,000 on MX$3 million and MX$160,000 on MX$8 million. In Tepic, a floor of 10.04 UMA, MX$1,177, applies whatever the price.
Inside Nayarit, the nearest computed neighbours on a MX$3 million home are Bahía de Banderas MX$60,000 (same). The MX$15,461 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 2.52% of a MX$3 million price, MX$75,461, which is 3 monthly payments of MX$25,248 and 12.6% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,529,958 the same rules give MX$46,061, 3.01% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Tepic is 16th: just below it in the national ranking is Tampico (Tamaulipas) at MX$60,000 and just above it is Villahermosa (Tabasco) at MX$60,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Tepic pays MX$35,856 more; the heaviest, Querétaro, takes MX$170,306, MX$110,306 more than Tepic.
Beyond the three prices of this page, tax and fee reach MX$55,461 on MX$2 million, MX$115,461 on MX$5 million and MX$255,461 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2 centavos of acquisition tax, the same as the average rate. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 511 UMA and the recording fee 132.
The SHF index of Tepic itself moved +9.4% in a year, behind Nayarit (+9.5%) and above Mexico (+7.3%): 7th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Tepic: Acquisition tax on MX$1 million | MX$20,000 | median MX$21,588 | 15th of 54 lightest |
| Tepic: Acquisition tax on MX$3 million | MX$60,000 | median MX$75,000 | 8th of 54 lightest |
| Tepic: Acquisition tax on MX$8 million | MX$160,000 | median MX$232,239 | 6th of 54 lightest |
| Tepic: Effective rate at MX$3 million | 2% | median 2.5% | 8th of 54 lightest |
| Tepic: Effective rate at MX$1 and 8 million | 2% and 2% | gap 0 points | flat |
| Tepic: Tax on MX$3 million in UMA | 511 UMA | MX$117 per UMA | 16.8 monthly UMA |
| Tepic: Recording fee on MX$3 million | MX$15,461 | 0.52% of the price | 25.8% of the tax |
| Tepic: Tax and fee on MX$3 million | MX$75,461 | 2.52% of the price | 17th of 54 lightest |
| Tepic: Tax and fee on MX$12 million | MX$255,461 | 2.13% of the price | 3.4 times the MX$3 million bill |
| SHF index, Tepic | +9.4% | Mexico +7.3% | 7th of 36 |
Appraisal values, home loans and renting for the whole of Nayarit are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$60,000 | Ley de Ingresos del Municipio de Tepic, Nayarit, 2026, art. 14 (P.O. 29 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$15,461 | Ley de Ingresos del Estado de Nayarit 2026, art. 18 (P.O. 29 Dec. 2025) |
| SHF price index, Tepic, change over a year | +9.4% | 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 Nayarit are on its state page.
Elsewhere in Nayarit
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Tepic, Nayarit, 2026, art. 14 (P.O. 29 Dec. 2025); the calculator.
- Recording fee: Ley de Ingresos del Estado de Nayarit 2026, art. 18 (P.O. 29 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.