Baja California Sur acquisition tax: 3% less a UMA deduction

Who sets the tax

Each municipality has its own Ley de Hacienda in the state’s official legislation. The three read for this guide (Los Cabos, La Paz, Loreto) all use 3%, but their deductions, appraisal validity and special cases differ. The state’s other municipalities were not read and are not computed. Do not apply one municipality’s deduction to another.

The base and the deduction

In all three laws the value of the property is the highest of the price stated in the contract, the cadastral or fiscal value, and a commercial appraisal by an expert authorised by the municipality. The appraisal is valid for a short time: 90 calendar days in Los Cabos and La Paz, 120 days in Loreto, counted from issue. The tax authority can also set a value in its own audits.

Then comes the deduction. The 2026 UMA is MX$117.31 a day and MX$42,794.64 a year:

• Los Cabos (art. 35): the rate applies to the value “after reducing it by five times the daily UMA, raised to a year”. Payotte computes 5 × MX$117.31 × 365 = MX$214,090.75.
• La Paz (art. 38): for land with a building meant as a dwelling, the value is reduced by five annual UMA, MX$213,973.20. A bare lot pays 3% with no deduction.
• Loreto (art. 14): two times the daily UMA raised to a year, MX$85,636.30.

The UMA used is that of the calendar year in which the tax falls due (Los Cabos, art. 41). If you buy adjoining parcels within 24 months in Los Cabos, they count as one property and the deduction is taken only once (art. 42).

Worked examples (calculations)

These apply the official rate and deduction to a base equal to the price. The state recording fee is MX$844 plus 3.25 per thousand of the value (MX$375 for examining the deed, MX$469 fixed, then the per-thousand charge).

So the two taxes together are MX$94,171 in Los Cabos and MX$98,025 in Loreto on MX$3 million. Appraisal and notary fees are extra. See Los Cabos, La Paz, Loreto, the state page and the closing costs calculator.

One point of the 3% goes to sanitation (Los Cabos)

Article 35 Bis of the Los Cabos law transfers one percentage point of the 3% rate to the municipality’s environmental sanitation trust. It is not an extra charge on top of the 3%; it is the destination of a third of it.

Who pays, when, and the notary

The buyer is the taxpayer. The tax is due within 30 days of the transaction (Los Cabos art. 38; La Paz art. 41; Loreto art. 17), at the municipal collection office. When the deal is in an escritura pública (a notarial deed), the notario público (a state-appointed notary, a senior lawyer) calculates the tax at their responsibility, records it in the deed and files the return (Los Cabos art. 39; La Paz art. 42; Loreto art. 18). In Los Cabos the return must carry certificates of no tax debt, the current appraisal and a copy of the deed, and the notary is jointly liable under the state fiscal code if the rule is not followed. The property registry will not record a transfer without proof that the tax was paid (Los Cabos art. 40; La Paz art. 43).

The recording fee

Article 27-III of the state’s Ley de Derechos y Productos charges, for recording a transfer, MX$375 to examine the document, a fixed MX$469 and 3.25 per thousand (0.325%) of the value of the transaction. For a deed that transfers inherited rights the fee is doubled.

Traps

• Two deductions, two UMA rules. Los Cabos uses the daily UMA times 365; La Paz uses the annual UMA. The difference is about MX$117 of deduction, small but visible in a calculation.
• A lot is not a house in La Paz. The five-UMA deduction covers land with a house; the calculator assumes a home. For a bare lot the tax is 3% of the full value.
• Expired appraisals. At 90 days (Los Cabos, La Paz) an appraisal is short-lived; plan the deed date around it.
• Social housing. Los Cabos taxes social housing (price not over 7,500 daily UMA, buyer and spouse owning no other property) with a larger deduction; La Paz exempts it. Neither applies to a MX$3 million home.
• Inheritance and gifts. Family transfers pay less (1.5% after a deduction in the three laws), but a buyer from a third party pays the full rate.
• Other municipalities. The state’s other municipalities were not read.

Which professional to consult

A notario in Baja California Sur files the return and confirms the municipality’s value and deduction. An appraiser authorised by the municipality produces the appraisal, and the registry requires the proof of payment. See notary and appraiser, and compare other states in property acquisition tax in Mexico. Foreign buyers close to the coast should also read restricted zone Mexico.