Jalisco property transfer tax: the appraisal sets the base

Who sets what

Articles 112 to 117 of the state’s municipal finance law (Ley de Hacienda Municipal del Estado de Jalisco) define the tax, the taxpayer, the base and the payment term. Article 115 says the tax is calculated by applying “the rate or table set by the revenue law of each municipality” to that base. So the state sets the rules and the municipality sets the numbers. The municipalities read here use the same marginal-table mechanics: fixed amount plus a rate on the excess over the lower limit of the bracket.

The base for a home: the approved appraisal

Under article 114, the base is the higher of (a) the appraisal made by an authorised appraiser (perito valuador) and approved by the municipal cadastre, and (b) the price in the transfer notice, contract or deed. But for property “intended exclusively as a dwelling, or lots for a single-family home”, the same article says the base is the appraisal approved by the cadastre. Three consequences follow:

• The price you negotiate does not set the tax on a home; the approved appraisal does, and it can be above or below the price. Guadalajara’s law repeats the rule for homes.
• If you declare a residential use and later use the property for something else, the buyer must pay the difference with updating and surcharges (art. 114-I).
• Appraisers must submit their appraisals to the municipal cadastre for review. If the authority finds a value below the real one, it orders a new appraisal at the municipality’s expense (art. 114-V). A buyer who thinks the cadastre’s value is too high may ask for the cadastral data to be reclassified (art. 114-VI).

Zapopan’s 2026 law states a slightly different wording for what is not a home: the highest of the appraisal, the deed value and the cadastral value. Puerto Vallarta’s article restates the higher-of rule (approved appraisal or agreed price) without mentioning the home rule of the state law; ask the notary which one the treasury applies to a dwelling. Chapala’s law refers to the state law, article 114.

The tables (2026)

Each table lists a lower limit, a fixed amount and a marginal rate. The tax is the fixed amount plus the rate on the part above the lower limit.

Chapala’s table stops at 3.00%, and its law gives the table without the formula, so Payotte applies the fixed amount plus the rate on the excess, as the column headings read. Every other Jalisco municipality has its own revenue law and was not read for this guide.

Worked examples (calculations)

In these calculations the base is set equal to the figure shown. For a home the real base is the approved appraisal, so enter that value rather than the price.

Add the recording fee of MX$4,801 to get MX$90,451 (Guadalajara) or MX$85,701 (Chapala) on MX$3 million. Use the closing costs calculator and enter the appraised value as the reference value. City pages: Guadalajara, Zapopan, Puerto Vallarta, Chapala; state page: Jalisco.

Reductions worth knowing

• Heritage buildings in Guadalajara. The 2026 law applies a factor of 0.60 to the tax for buildings in the protected cultural heritage areas that are catalogued as listed historic or artistic properties, when the heritage directorate gives a favourable opinion; the application must be filed within 15 working days of the date of the deed. A further refund equal to the amount saved may follow after two years if the building’s condition is maintained and conservation works are approved.
• Inheritance between close family. The state law (art. 117 Bis) applies a zero factor on the first MX$1,500,000 per heir for an inheritance between spouses or direct-line relatives up to the second degree, if the municipality’s real estate in the estate does not exceed MX$4,500,000. This does not apply to a purchase.

Who pays, when, and the notary

The taxpayer is the person who acquires the property (art. 113). Payment is due at the municipal treasury within two months of the date of the document (art. 116). Under article 121 notaries and registrars cannot issue certified copies or register a deed without proof that the tax was paid, and a notary who closes a sale without requiring that the appraisal carries the municipal cadastre’s approval becomes jointly liable. Notaries must notify the municipal cadastre of every transfer (art. 118), and the seller must present proof that property tax is paid when the deed is authorised (art. 123). In a condominium the notice must also include the condominium deed and plan (art. 119).

The recording fee

At the state level, the 2026 revenue law (art. 16) charges MX$4,801 to record a transfer of a home that is not economic, social or popular housing. Lower flat fees apply to cheaper housing, defined by cadastral value (for example popular single-family housing up to MX$1,238,206); non-residential property pays 0.5% of the value, with a minimum of MX$690.

Traps

• Price is not the base. A low price on the deed does not lower the tax if the approved appraisal is higher.
• Unapproved appraisals. An appraisal without the cadastre’s approval exposes the notary and may be redone at the municipality’s cost.
• Promises of sale. Where the parties signed a promise of sale, a sale with reservation of title or a conditional sale, article 122 requires proof that the tax was paid before any procedure with the tax authorities or the property registry.
• Municipality of the property. The rate is that of the municipality where the property stands, whatever the notary’s location.

Which professional to consult

A notario público (a state-appointed notary, a senior lawyer) in Jalisco handles the transfer notice and the payment. An appraiser accredited with the municipal cadastre prepares the appraisal that decides the tax; see notary and appraiser. For a national comparison, read property acquisition tax in Mexico.