Calculator

Closing costs calculator for Mexico

Home purchase, 2026 municipal and state laws read on 15 October 2026 at their official sources: 54 municipalities in 28 states computed. UMA: MX$117.31 a day (INEGI, from 1 February 2026).

In short

On a MX$3 million home, the acquisition tax comes to MX$90,000 in Cancún, MX$85,797 in Puerto Vallarta, MX$83,577 in Los Cabos, MX$82,007 in San Miguel de Allende, MX$97,000 in Mérida, before the fee to record the deed and the notary's fees. The tax is charged on the highest of the price, the cadastral value and the appraisal, at a rate or table each municipality or state sets; the state adds a fee to record the deed. Payotte computes only the municipalities whose 2026 law it read at an official source.

Calculator

Calculate the acquisition tax and recording fee

Change any field: the amounts are recalculated instantly.

Value taxedMX$3,000,000
Acquisition taxMX$90,000
Surcharges—
Acquisition tax as a share of the value3%
Recording fee (Registro Público)MX$7,625
Total of the lines aboveMX$97,625

Due within 15 working days; the notary computes it and is jointly liable. Recording fee: 65 UMA per act and folio, plus 0.2 UMA per page of the deed (pages not included).

Purchase of a home by an individual, at the general rate. Not included: notary fees, the appraisal, the certificate of liens, SRE fees for a foreign buyer, social-housing or first-home reductions, and income tax on the seller. The base is the highest of the price, the cadastral value and the appraisal, as each law reads.

Acquisition tax and recording fee at three prices

MunicipalityStateMX$1.5 millionMX$3 millionMX$8 million
AguascalientesAguascalientesMX$31,657MX$67,657MX$187,657
EnsenadaBaja CaliforniaMX$42,794MX$89,294MX$306,294
MexicaliBaja CaliforniaMX$38,794MX$79,794MX$297,294
Playas de RosaritoBaja CaliforniaMX$42,794MX$89,294MX$305,294
TijuanaBaja CaliforniaMX$39,734MX$81,874MX$317,749
La Paz (and Todos Santos)Baja California SurMX$44,300MX$94,175MX$260,425
LoretoBaja California SurMX$48,150MX$98,025MX$264,275
Los Cabos (Cabo San Lucas, San José del Cabo)Baja California SurMX$44,296MX$94,171MX$260,421
San Cristóbal de las CasasChiapasMX$39,300MX$76,800MX$201,800
ChihuahuaChihuahuaMX$51,210MX$82,410MX$186,410
Ciudad JuárezChihuahuaMX$50,835MX$82,035MX$186,035
SaltilloCoahuila≥ MX$71,726≥ MX$116,726≥ MX$266,726
TorreónCoahuila≥ MX$64,226≥ MX$101,726≥ MX$226,726
ColimaColimaMX$29,760MX$64,260MX$179,260
ManzanilloColimaMX$29,760MX$64,260MX$179,260
DurangoDurangoMX$75,693MX$135,141MX$335,141
GuanajuatoGuanajuatoMX$9,424MX$26,718MX$116,012
LeónGuanajuatoMX$8,650MX$31,938MX$200,899
San Miguel de AllendeGuanajuatoMX$27,361MX$84,581MX$284,581
PachucaHidalgoMX$37,158MX$67,158MX$167,158
Chapala (Ajijic)JaliscoMX$43,701MX$85,701MX$235,701
GuadalajaraJaliscoMX$44,809MX$90,451MX$253,360
Puerto VallartaJaliscoMX$45,978MX$90,598MX$248,471
ZapopanJaliscoMX$45,001MX$90,001MX$253,001
Mexico CityMexico CityMX$94,773MX$180,420MX$495,112
MoreliaMichoacánMX$28,780MX$58,780MX$158,780
CuernavacaMorelos≥ MX$30,000≥ MX$60,000≥ MX$160,000
Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita)NayaritMX$45,461MX$75,461MX$175,461
TepicNayaritMX$45,461MX$75,461MX$175,461
Huatulco (Santa María Huatulco)OaxacaMX$54,142MX$106,642MX$361,642
Oaxaca de JuárezOaxacaMX$29,551MX$66,351MX$212,351
Puerto Escondido (San Pedro Mixtepec)OaxacaMX$31,642MX$61,642MX$161,642
PueblaPuebla≥ MX$27,000≥ MX$54,000≥ MX$240,000
QuerétaroQuerétaro≥ MX$81,705≥ MX$170,306≥ MX$480,563
BacalarQuintana RooMX$37,625MX$67,625MX$167,625
Cancún (Benito Juárez)Quintana RooMX$52,625MX$97,625MX$247,625
Chetumal (Othón P. Blanco)Quintana RooMX$37,625MX$67,625MX$167,625
CozumelQuintana RooMX$52,625MX$97,625MX$247,625
Isla MujeresQuintana RooMX$67,625MX$127,625MX$327,625
Playa del CarmenQuintana RooMX$67,625MX$127,625MX$327,625
TulumQuintana RooMX$67,625MX$127,625MX$327,625
San Luis PotosíSan Luis Potosí≥ MX$45,600≥ MX$93,600≥ MX$266,400
CuliacánSinaloaMX$44,250MX$88,500MX$236,000
MazatlánSinaloaMX$44,250MX$88,500MX$236,000
Guaymas (and San Carlos)Sonora≥ MX$30,000≥ MX$60,000≥ MX$160,000
Puerto PeñascoSonora≥ MX$37,500≥ MX$90,000≥ MX$240,000
Villahermosa (Centro)TabascoMX$51,116MX$81,116MX$181,116
TampicoTamaulipasMX$42,000MX$84,000MX$218,655
TlaxcalaTlaxcalaMX$31,760MX$61,760MX$162,933
VeracruzVeracruzMX$39,614MX$77,114MX$202,114
MéridaYucatánMX$45,990MX$98,490MX$323,490
ProgresoYucatánMX$61,490MX$121,490MX$321,490
ValladolidYucatánMX$53,990MX$121,490MX$401,490
ZacatecasZacatecas≥ MX$35,774≥ MX$67,274≥ MX$172,274

Value taxed = price. « ≥ »: the state's recording fee could not be read, or a surcharge on it could not be confirmed, and is not included.

The rules, state by state

Aguascalientes

  • Aguascalientes: Property acquisition tax (ISAI), 2.4%, after a deduction of 5 annual UMA; base: the appraisal for tax purposes, less five times the daily UMA over a year for a built property. A home worth up to MX$423,852 bought by someone who owns no other property in the state pays 1.6% instead of 2.4% (not applied here).

Baja California

  • Ensenada: Property acquisition tax (ISAI), progressive table up to 5.75% plus 0.25% of the value; base: the highest of the updated price, the cadastral value and a commercial appraisal. Computed without the one-annual-UMA deduction of the state law, which Ensenada's law neither applies nor expressly excludes; with it, the tax would be about MX$1,500 to MX$2,200 lower.
  • Mexicali: Property acquisition tax (ISAI), progressive table up to 5%; base: the highest of the updated price, the cadastral value and a commercial appraisal.
  • Playas de Rosarito: Property acquisition tax (ISAI), progressive table up to 5%; base: the highest of the updated price, the cadastral value and a commercial appraisal. Computed without the one-annual-UMA deduction of the state law, which Rosarito's law does not mention.
  • Tijuana: Property acquisition tax (ISAI), progressive table up to 4.677% (in UMA); base: the highest of the updated price, the cadastral value and a commercial appraisal. Tijuana's table is in UMA and is applied as published; its seventh bracket (3.318%) breaks the regular step of the others.

Baja California Sur

  • La Paz (and Todos Santos): Property acquisition tax (ISABI), 3%, after a deduction of 5 annual UMA; base: the highest of the contract price, the cadastral value and an expert commercial appraisal (under 90 days); for a home, less five annual UMA. The five-UMA deduction applies to land with a house; Payotte assumes a home.
  • Loreto: Property acquisition tax (ISABI), 3%, after a deduction of 2 annual UMA; base: the highest of the contract price, the cadastral value and an appraisal (under 120 days), less twice the daily UMA over a year.
  • Los Cabos (Cabo San Lucas, San José del Cabo): Property acquisition tax (ISABI), 3%, after a deduction of 5 annual UMA; base: the highest of the contract price, the cadastral value and an expert commercial appraisal (under 90 days), less five times the daily UMA over a year. The law deducts « five times the daily UMA, raised to a year » before the 3% rate: Payotte computes 5 × MX$117.31 × 365.

Baja California Sur: MX$375 to examine the deed, MX$469 fixed and 3.25 per thousand of the value.

Chiapas

  • San Cristóbal de las Casas: Property transfer tax (ISTD), 2.5%, at least 6 UMA; base: the highest of the price, the property-tax base and an appraisal by the state cadastre or an authorised appraiser.

Chihuahua

  • Chihuahua: Property transfer tax (ISTD), 2% plus 4% of the tax; base: the highest of an appraisal, the cadastral value and the value in the deed.
  • Ciudad Juárez: Property transfer tax (ISTD), 2% plus 4% of the tax; base: the highest of an appraisal, the cadastral value and the value in the deed.

Coahuila

  • Saltillo: Property acquisition tax (ISAI), 3%; base: the higher of the declared value and the municipal cadastre's appraisal. The cadastre also charges MX$935 for the tax appraisal and a valuation fee of 1.8 per thousand of the appraised value, not included here.
  • Torreón: Property acquisition tax (ISAI), 2.5%; base: the higher of the declared value and the municipal cadastre's appraisal. The cadastre also charges MX$633 for the tax appraisal and 1.8 per thousand of the appraised value, not included here.

Coahuila: the law also mentions a 10% additional tax on registry fees and a 22.5% tax for education and public security; Payotte could not confirm how they apply, and they are not included.

Colima

  • Colima: Property transfer tax (ISTP), progressive table up to 2%; base: the highest of the cadastral value, a commercial appraisal and the price.
  • Manzanillo: Property transfer tax (ISTP), progressive table up to 2%; base: the highest of the cadastral value, a commercial appraisal and the price.

Colima: 9, 12 or 16 UMA up to 6,116 UMA of value, then 0.3% (at least 17 and at most 2,162 UMA), plus 2 UMA to examine the deed.

Durango

  • Durango: Property transfer tax (ISTD), progressive table up to 4%; base: the highest of the cadastral value, the market value and the transaction value. On the first sale of a home, the land is exempt and only the building is taxed.

Guanajuato

  • Guanajuato: Property acquisition tax (ISABI), progressive table up to 2.06%, after a deduction of 10 annual UMA; base: the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA. Guanajuato's law first deducts ten annual UMA (MX$427,946.40) from the value of every purchase.
  • León: Property acquisition tax (ISABI), progressive table up to 6.01%, after a deduction of 10 annual UMA; base: the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA. Guanajuato's law first deducts ten annual UMA (MX$427,946.40) from the value of every purchase; more for social or popular housing that is the buyer's only property.
  • San Miguel de Allende: Property acquisition tax (ISABI), progressive table up to 4%, after a deduction of 10 annual UMA; base: the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA. San Miguel's law does not repeat the state deduction of ten annual UMA; Payotte applies it because the state law (art. 338) covers « all operations ». Without it, the tax would be MX$17,118 higher.

Guanajuato: MX$2,574 at the registry office, MX$2,460 online.

Hidalgo

  • Pachuca: Property acquisition tax (ISAI), 2%, after a deduction of 5 annual UMA; base: the highest of the cadastral, appraised, contract and commercial values, less five annual UMA.

Jalisco

  • Chapala (Ajijic): Property transfer tax (ITP), progressive table up to 3%; base: the higher of an appraisal approved by the municipal cadastre and the agreed price (state law, art. 114). Chapala's law gives the table without the formula; Payotte applies the fixed amount plus the rate on the excess, as the column headings read.
  • Guadalajara: Property transfer tax (ITP), progressive table up to 3.5%; base: for a home, the appraisal approved by the municipal cadastre; otherwise the higher of that appraisal and the price. For a home, Jalisco's law taxes the appraisal approved by the cadastre: enter it as the reference value.
  • Puerto Vallarta: Property transfer tax (ITP), progressive table up to 3.55%; base: the higher of an appraisal approved by the municipal cadastre and the agreed price.
  • Zapopan: Property transfer tax (ITP), progressive table up to 3.5%; base: for a home, the appraisal approved by the municipal cadastre; otherwise the highest of the appraisal, the deed value and the cadastral value. For a home, Jalisco's law taxes the appraisal approved by the cadastre: enter it as the reference value.

Jalisco charges MX$4,801 to record a home that is not economic, social or popular housing (lower fixed fees below a cadastral value of MX$1,238,206); non-residential property pays 0.5% of the value.

Mexico City

  • Mexico City: Property acquisition tax (ISAI), progressive table up to 9.018%; base: the highest of the acquisition value, the cadastral value and an appraisal. Mexico City is a federal entity: the city sets the tax for all its 16 boroughs (alcaldías).

Mexico City: MX$25,098 per recording; a lower fee applies below the value of social housing (threshold not established).

Michoacán

  • Morelia: Property acquisition tax (ISAI), 2%, after a deduction of 3 annual UMA; base: the higher of the acquisition value and the cadastral value, less three times the daily UMA over a year for a home above 25 times that amount. Set by the state law for every municipality of Michoacán; Morelia's 2026 revenue law, which may add a minimum tax, could not be read.

Michoacán: 11.5 UMA (MX$1,349 as published by the registry) for a home worth more than 25 annual UMA.

Morelos

  • Cuernavaca: Property acquisition tax (ISAI), 2%; base: the highest of the acquisition value, the cadastral value and an authorised appraisal (under 6 months). The notary pays the tax first; the state law that sets the payment deadline could not be reached.

Nayarit

  • Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita): Property acquisition tax (ISABI), 2%, at least 7.8674 UMA; base: the highest of the price, a commercial appraisal and the cadastral appraisal.
  • Tepic: Property acquisition tax (ISAI), 2%, at least 10.0362 UMA; base: the highest of the price, a certified bank or commercial appraisal and the cadastral value.

Oaxaca

  • Huatulco (Santa María Huatulco): Property transfer tax (ISTD), 2.5% / 3.5% / 4.5% / 4.75% by bracket, applied to the whole value; base: the highest of the declared value, the fiscal value and a valuation ordered by the municipal treasury. Huatulco's law gives one rate per bracket with no fixed amount: Payotte applies the bracket's rate to the whole base, as written. In force from the day after its publication on 28 February 2026.
  • Oaxaca de Juárez: Property transfer tax (ISTD), progressive table up to 3.5%; base: the higher of the cadastral value and the declared value. Table in force since 29 March 2026; a higher table applied from 1 January to 28 March 2026.
  • Puerto Escondido (San Pedro Mixtepec): Property transfer tax (ISTD), 2%; base: the higher of the cadastral value and the declared value.

Puebla

  • Puebla: Property acquisition tax (ISABI), 0% / 1.8% / 3% by bracket, applied to the whole value; base: the highest of the acquisition value, the cadastral value and an appraisal by the cadastre or an authorised appraiser. Puebla's table gives a rate per bracket with no fixed amount: Payotte applies the bracket's rate to the whole value, as written; a marginal reading would give MX$45,000 instead of MX$54,000 on MX$3 million. Ask the municipal treasury.

Querétaro

  • Querétaro: Property transfer tax (ISTD), progressive table up to 6.85411%; base: the higher of the transaction value and an appraisal for tax purposes by an appraiser authorised by the state. Querétaro's law excludes the social-housing deductions of the state law; the notary withholds the tax as the municipality's auxiliary.

Quintana Roo

  • Bacalar: Property acquisition tax (ISABI), 2%; base: the highest of the price, the cadastral value and an expert appraisal.
  • Cancún (Benito Juárez): Property acquisition tax (ISABI), 3%; base: the highest of the price, the cadastral value (certificate under 180 days), an appraisal validated by the state and the seller's last declared value. Due within 15 working days; the notary computes it and is jointly liable.
  • Chetumal (Othón P. Blanco): Property acquisition tax (ISABI), 2%; base: the highest of the updated price, the cadastral appraisal and a private or bank appraisal (each under 6 months).
  • Cozumel: Property acquisition tax (ISABI), 3%; base: the highest of the updated price, the cadastral appraisal and a private or bank appraisal (each under 180 days).
  • Isla Mujeres: Property acquisition tax (ISABI), 4%; base: the highest of the updated price, the cadastral appraisal, a private or bank appraisal and the last declared value. A flat 4% since 3 July 2025, after a progressive table in force from December 2024.
  • Playa del Carmen: Property acquisition tax (ISABI), 4%; base: the highest of the updated price, the cadastral appraisal (under 180 days), an appraisal validated by the state and the last declared value. The rate rose from 3% to 4% on 10 December 2025.
  • Tulum: Property acquisition tax (ISABI), 4%; base: the highest of the updated price, the cadastral appraisal and a private or bank appraisal (each under 180 days). The rate rose from 3% to 4% in December 2024.

Recording fee: 65 UMA per act and folio, plus 0.2 UMA per page of the deed (pages not included).

San Luis Potosí

  • San Luis Potosí: Property acquisition tax (ISAI), progressive table up to 4.44%, at least 4 UMA; base: the highest of the agreed price, the commercial or declared value and the cadastral value. A first-time buyer of a new home declared at MX$1,800,000 or less may get a 50% incentive (not applied here).

Sinaloa

  • Culiacán: Property acquisition tax (ISAI), 2% plus 10% of the tax; base: the higher of the transaction value and a bank, commercial, public-broker or cadastral appraisal.
  • Mazatlán: Property acquisition tax (ISAI), 2% plus 10% of the tax; base: the higher of the transaction value and a bank, commercial, public-broker or cadastral appraisal.

Sinaloa: 0.75% of the value, capped at 750 daily UMA; a home with a cadastral value up to 7,500 daily UMA pays it on half of the value (not applied here).

Sonora

  • Guaymas (and San Carlos): Property transfer tax (ITDBI), 2%; base: the highest of an appraisal (bank, public broker or registered appraiser, under 6 months), the cadastral value and the price.
  • Puerto Peñasco: Property transfer tax (ITDBI), 2.5% / 3% by bracket, applied to the whole value; base: the highest of an appraisal (under 6 months), the cadastral value and the price. The rate of the bracket applies to the whole base: a value of MX$2,500,000.01 or more is taxed at 3% on all of it. Read in the text approved by the state Congress; the official gazette of Sonora could not be reached to compare the published version.

Tabasco

  • Villahermosa (Centro): Property transfer tax (ISTD), 2%; base: the highest of the price, an authorised appraisal and the cadastral value.

Tabasco also allows an optional 1% of the value instead of 180 UMA; the fixed fee is lower above about MX$2.1 million.

Tamaulipas

  • Tampico: Property acquisition tax (ISAI), 2%, at least 3 UMA; base: the higher of the agreed price and the municipal cadastre's appraisal. A bill of 24 August 2026 proposes raising the state rate to 3%; it is not law.

Tlaxcala

  • Tlaxcala: Property transfer tax (ISTBI), 2%, at least 8 UMA; base: the highest of the transfer price, the cadastral, commercial, operation and fiscal values.

Tlaxcala: 15 UMA up to 100 annual UMA of value (MX$4,279,464), 25 UMA above, on the cadastre's valuation.

Veracruz

  • Veracruz: Property acquisition tax (ISAI), 2.5%; base: the higher of the transaction value and the cadastral value. The code read is the version of 28 December 2023; the state's legal portal and gazette could not be reached to check later reforms.

Yucatán

  • Mérida: Property acquisition tax (ISAI), progressive table up to 5%; base: the highest of the price, the cadastral value and an appraisal validated by the Yucatán cadastre.
  • Progreso: Property acquisition tax (ISAI), 4%; base: the highest of the price, the cadastral value and a validated appraisal.
  • Valladolid: Property acquisition tax (ISAI), 3% / 3.5% / 4% / 5% by bracket, applied to the whole value; base: the highest of the price, the cadastral value and a validated appraisal. Valladolid's table gives one rate per bracket with no fixed amount: Payotte applies the bracket's rate to the whole base, as written. A marginal reading would give a lower tax; ask the municipal treasury.

Zacatecas

  • Zacatecas: Property acquisition tax (ISABI), 2.1%; base: the highest of the declared value, the cadastral appraisal and a bank appraisal.

Zacatecas: a 10% tax for the state university on state taxes and fees may also apply; not confirmed, not included.

Not computed

  • Monterrey and San Pedro Garza García (Nuevo León): the state law read (a 2023 copy) sets 3% and lets municipalities subsidise the part above 2%; the state congress site, the 2026 revenue law and the municipal tariffs could not be reached.
  • San Pedro Garza García (Nuevo León): same as Monterrey.
  • Hermosillo (Sonora): a correction to the 2026 revenue law was published on 15 January 2026 in the state gazette, which could not be reached.
  • Acapulco and Zihuatanejo (Guerrero): the state congress site refused the connection (403); the 2026 laws were seen only through another reading tool, which Payotte does not count as an open source.
  • Zihuatanejo (Guerrero): same as Acapulco.
  • Campeche: 2% under the 2026 revenue law, but the state law that sets the base could not be reached, and a second 2% tax on public instruments may apply.
  • Tuxtla Gutiérrez (Chiapas): the 2026 revenue law could not be reached on any official site.
  • Xalapa (Veracruz): the rate is set by the 2026 revenue law, which could not be reached.
  • Toluca (State of Mexico): the state table (Código Financiero, art. 115) could be read only in an undated copy last reformed in 2013-2015; the state's legal portals could not be reached.

The other municipalities are not computed yet. Payotte publishes no figure it has not read at the source: the municipal treasury, the notary or the state's revenue law gives the rate.

Sources