In short
The acquisition tax is 2.1% of the value in Zacatecas (Zacatecas) at MX$3 million. Appraisal values in Zacatecas changed by +5.1% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Zacatecas applies a flat 2.1% under article 52 of its 2026 revenue law (Decreto 308, published on 31 December 2025). The rate is levied on the highest of the declared value, the cadastral appraisal and a bank appraisal. Because it is flat, the share does not shift with the price: the bill is MX$21,000 at MX$1 million, MX$63,000 at MX$3 million and MX$168,000 at MX$8 million. The middle bill equals 537 daily UMA of MX$117.31.
Zacatecas sits 20th from the lightest among 54 computed areas, with 19 cheaper and 34 dearer than it. Its MX$63,000 is under the national median of MX$75,000. Chihuahua, at MX$62,775, is the area just below, and Oaxaca de Juárez, at MX$64,709, the area just above.
The state recording fee is a fixed MX$4,274 (article 102 of the state finance law, amounts reformed on 31 December 2025). A 10% tax for the state university on state taxes and fees may also apply, but it is not confirmed and not included, so the total of MX$67,274, equal to 2.24% when measured on MX$3 million, is a minimum.
The city's own SHF index gained 5.1% across the latest year, 33rd of 36 cities with an index, well under the 7.3% national reading. The state index reads 6.1%, 24th of 32. Mortgaged homes in the state have a median appraisal of MX$1,030,960 in January to June 2026, 27th of 32 and under the national MX$1,299,580. Individuals took 2,706 home loans in 2025, a modest 1.7 per 1,000 residents against 3.8. No state rule covers real estate agents.
The state frame is modest: 1,622,138 residents in 2020, a mean appraisal of MX$1,293,218 and quartiles at MX$769,270 and MX$1,539,382. Home loans average MX$824,361, and 11.8% of homes were rented in 2024.
One caution: the registry total is flagged as a minimum, because the possible university levy of 10% on state taxes and fees is unconfirmed and left out. The rate of 2.1% is stated in article 52 of the revenue law, so the tax itself carries no such doubt.
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 Zacatecas
The questions, answered
How much tax and recording fee on a MX$3 million home in Zacatecas?
On a MX$3 million home in Zacatecas (Zacatecas), taxed on the highest of the declared value, the cadastral appraisal and a bank appraisal, the buyer pays property acquisition tax (ISABI) MX$63,000, recording fee, Registro Público de la Propiedad MX$4,274: at least MX$67,274 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 Zacatecas?
On a MX$8 million home in Zacatecas (Zacatecas): property acquisition tax (ISABI) MX$168,000, recording fee, Registro Público de la Propiedad MX$4,274, at least MX$172,274 in all, before notary fees.
Are home prices rising in Zacatecas?
The SHF price index for Zacatecas (Zacatecas) changed by +5.1% 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 Zacatecas?
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 Zacatecas?
Federal rules apply in Zacatecas 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 Zacatecas compares
Zacatecas charges MX$63,000 of acquisition tax (2.1%) on a MX$3 million home, 16% under the MX$75,000 median of the 54 municipios computed; 19 charge less and 34 more.
The law applies one rate, 2.1%, to the taxable base, so the tax grows in step with the price: MX$21,000 on MX$1 million, MX$63,000 on MX$3 million and MX$168,000 on MX$8 million.
Zacatecas is the only municipio of Zacatecas whose acquisition tax Payotte computes. The recording fee, MX$4,274 on MX$3 million, is set by the state and comes on top.
Tax and recording fee together take 2.24% of a MX$3 million price, MX$67,274, which is 2.7 monthly payments of MX$25,248 and 11.2% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,030,960 the same rules give MX$25,924, 2.51% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Zacatecas is 20th: just below it in the national ranking is Chihuahua (Chihuahua) at MX$62,775 and just above it is Oaxaca de Juárez (Oaxaca) at MX$64,709. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Zacatecas pays MX$38,856 more; the heaviest, Querétaro, takes MX$170,306, MX$107,306 more than Zacatecas.
Beyond the three prices of this page, tax and fee reach MX$46,274 on MX$2 million, MX$109,274 on MX$5 million and MX$256,274 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.1 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 537 UMA and the recording fee 36.
The SHF index of Zacatecas itself moved +5.1% in a year, behind Zacatecas (+6.1%) and below Mexico (+7.3%): 33rd of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Zacatecas: Acquisition tax on MX$1 million | MX$21,000 | median MX$21,588 | 26th of 54 lightest |
| Zacatecas: Acquisition tax on MX$3 million | MX$63,000 | median MX$75,000 | 20th of 54 lightest |
| Zacatecas: Acquisition tax on MX$8 million | MX$168,000 | median MX$232,239 | 18th of 54 lightest |
| Zacatecas: Effective rate at MX$3 million | 2.1% | median 2.5% | 20th of 54 lightest |
| Zacatecas: Effective rate at MX$1 and 8 million | 2.1% and 2.1% | gap 0 points | flat |
| Zacatecas: Tax on MX$3 million in UMA | 537 UMA | MX$117 per UMA | 17.7 monthly UMA |
| Zacatecas: Recording fee on MX$3 million | MX$4,274 | 0.14% of the price | 6.8% of the tax |
| Zacatecas: Tax and fee on MX$3 million | MX$67,274 | 2.24% of the price | 13th of 54 lightest |
| Zacatecas: Tax and fee on MX$12 million | MX$256,274 | 2.14% of the price | 3.8 times the MX$3 million bill |
| SHF index, Zacatecas | +5.1% | Mexico +7.3% | 33rd of 36 |
Appraisal values, home loans and renting for the whole of Zacatecas are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$63,000 | Ley de Ingresos del Municipio de Zacatecas 2026, art. 52 (Decreto 308, P.O. 105 supplement 61, 31 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$4,274 | Ley de Hacienda del Estado de Zacatecas, art. 102 (amounts reformed 31 Dec. 2025; last reform 22 Aug. 2026) |
| SHF price index, Zacatecas, change over a year | +5.1% | 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 Zacatecas are on its state page.
Elsewhere in Zacatecas
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Zacatecas 2026, art. 52 (Decreto 308, P.O. 105 supplement 61, 31 Dec. 2025); the calculator.
- Recording fee: Ley de Hacienda del Estado de Zacatecas, art. 102 (amounts reformed 31 Dec. 2025; last reform 22 Aug. 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.