In short
The acquisition tax is 2.3% of the value in Tijuana (Baja California) at MX$3 million. Appraisal values in Tijuana changed by +8.6% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Tijuana publishes its tax table in UMA and Payotte applies it as published, though the seventh bracket, at 3.318%, breaks the regular step of the others. The outcome: a MX$1 million home draws MX$17,676, MX$3 million draws MX$69,080, and MX$8 million draws MX$304,955. The effective rate moves from 1.77% to 2.3% and then 3.81%, the steepest rise among the Baja California municipios computed here. Three candidates set the base, the updated price, the cadastral value or a commercial appraisal, whichever is largest, and the MX$3 million bill equals 589 days of the UMA, which is MX$117.31 a day.
Tijuana lands 26th from the lightest of 54 computed areas. Mexico's median is MX$75,000 for that same MX$3 million price, with 28 areas charging more than Tijuana and 25 charging less. Mexicali, at MX$67,000, is the area right below and also the lightest in the state, and Veracruz, at MX$75,000, the area right above, which sits in the state of Veracruz and not in Baja California. Ensenada and Playas de Rosarito, the other computed municipios in the state, each come to MX$76,500. With the state registry charge of MX$12,794, tax and fee total MX$81,874, or 2.73%. That charge stays put whatever the price, MX$1 million included.
Among cities with a price index of their own, Tijuana is 11th of 36, with 8.6% over the year; Mexicali's reads 9.6%. Statewide the index moved 8.9%, 7th of 32, compared with 7.3% nationally.
Mortgaged homes in Baja California carry a median appraisal of MX$1,587,201 in the first reading of 2026, 5th highest of 32 and above the Mexican median of MX$1,299,580. Quartiles are MX$1,221,836 and MX$2,614,000, and the mean is MX$2,320,797.
Individuals received 19,364 home loans in 2025 averaging MX$1,117,012. Adjusted for population, lending is 5.1 where the median state has 3.8. Rented homes make up 22.6% of the total, versus 14.4% for the median state, and agents face no state rule. The state counted 3,769,020 inhabitants in 2020. Within it, only Mexicali charges less than Tijuana on MX$3 million, and the two municipios that charge more, Ensenada and Playas de Rosarito, are tied at MX$76,500.
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 Tijuana
The questions, answered
How much tax and recording fee on a MX$3 million home in Tijuana?
On a MX$3 million home in Tijuana (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$69,080, recording fee, Registro Público de la Propiedad MX$12,794: MX$81,874 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 Tijuana?
On a MX$8 million home in Tijuana (Baja California): property acquisition tax (ISAI) MX$304,955, recording fee, Registro Público de la Propiedad MX$12,794, MX$317,749 in all, before notary fees.
Are home prices rising in Tijuana?
The SHF price index for Tijuana (Baja California) changed by +8.6% 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 Tijuana?
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 Tijuana?
Federal rules apply in Tijuana 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 Tijuana compares
At MX$69,080 on a MX$3 million home (2.3% of the price), Tijuana sits near the middle of the 54 municipios computed, whose median is MX$75,000: 25 charge less, 28 more.
The tax follows a marginal table (its limits are written in UMA, the daily unit of account): MX$17,676 on MX$1 million, MX$69,080 on MX$3 million and MX$304,955 on MX$8 million. The effective rate climbs from 1.77% to 3.81% between the first and the last price.
Inside Baja California, the nearest computed neighbours on a MX$3 million home are Mexicali MX$67,000 (MX$2,080 less), Ensenada MX$76,500 (MX$7,420 more) and Playas de Rosarito MX$76,500 (MX$7,420 more). 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 2.73% of a MX$3 million price, MX$81,874, which is 3.2 monthly payments of MX$25,248 and 13.6% 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$41,350, 2.61% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Tijuana is 26th: just below it in the national ranking is Mexicali at MX$67,000 and just above it is Veracruz (Veracruz) at MX$75,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Tijuana pays MX$44,936 more; the heaviest, Querétaro, takes MX$170,306, MX$101,226 more than Tijuana.
Beyond the three prices of this page, tax and fee reach MX$53,495 on MX$2 million, MX$162,866 on MX$5 million and MX$504,829 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4.72 centavos of acquisition tax, more than the 2.3% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 589 UMA and the recording fee 109.
The SHF index of Tijuana itself moved +8.6% in a year, behind Baja California (+8.9%) and above Mexico (+7.3%): 11th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Tijuana: Acquisition tax on MX$1 million | MX$17,676 | median MX$21,588 | 12th of 54 lightest |
| Tijuana: Acquisition tax on MX$3 million | MX$69,080 | median MX$75,000 | 26th of 54 lightest |
| Tijuana: Acquisition tax on MX$8 million | MX$304,955 | median MX$232,239 | 44th of 54 lightest |
| Tijuana: Effective rate at MX$3 million | 2.3% | median 2.5% | 26th of 54 lightest |
| Tijuana: Effective rate at MX$1 and 8 million | 1.77% and 3.81% | gap 2.04 points | rising |
| Tijuana: Tax on MX$3 million in UMA | 589 UMA | MX$117 per UMA | 19.4 monthly UMA |
| Tijuana: Recording fee on MX$3 million | MX$12,794 | 0.43% of the price | 18.5% of the tax |
| Tijuana: Tax and fee on MX$3 million | MX$81,874 | 2.73% of the price | 23rd of 54 lightest |
| Tijuana: Tax and fee on MX$12 million | MX$504,829 | 4.21% of the price | 6.2 times the MX$3 million bill |
| SHF index, Tijuana | +8.6% | Mexico +7.3% | 11th of 36 |
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$69,080 | Ley de Ingresos del Municipio de Tijuana 2026, art. 8 (P.O. 78, 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) |
| SHF price index, Tijuana, change over a year | +8.6% | 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 Baja California are on its state page.
Elsewhere in Baja California
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Tijuana 2026, art. 8 (P.O. 78, 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.