Guide · Acquisition tax by state

Property transfer tax in Sonora: Guaymas and Puerto Peñasco

Sonora's transfer tax (ITDBI) is voted by municipio: Guaymas 2%, Puerto Peñasco 2.5% or 3% on the whole value, with base, deadlines and the notary's role.

Checked on against the official sources at the bottom of the page.

In short

Sonora splits this tax in two. The state’s Ley de Hacienda Municipal defines the impuesto sobre traslación de dominio de bienes inmuebles (ITDBI, a transfer tax paid by the buyer), its base and its deadlines; the rate is whatever each municipio’s annual revenue law says. For 2026 that gives 2 % in Guaymas (including San Carlos), and 2.5 % up to MX$2,500,000 but 3 % on the whole value above it in Puerto Peñasco. On MX$3,000,000 the calculation is MX$60,000 in Guaymas and MX$90,000 in Puerto Peñasco. I could not read Sonora’s recording fee, so the figures below are tax only.

Who sets what

Article 75 of the state law says the rate is “the percentage approved annually by the Congress in the municipios’ revenue laws” applied to the base defined in article 74. So the same buyer pays different amounts for the same price depending on the municipio. Both laws I read follow that structure: Guaymas’s article 17 sets 2 % and points back to article 74; Puerto Peñasco’s article 16 sets a two-row table. Hermosillo and the other Sonora municipios have their own 2026 laws; the calculator leaves Hermosillo out because a correction to its 2026 law was published in the state gazette on 15 January 2026 and that gazette could not be reached; the calculator holds no other Sonora municipio.

The base: three values, the highest wins

Article 74 states that the base is the greatest of (a) an appraisal by a credit institution, an authorised corredor público or an appraiser registered with the state cadastral and registry institute, valid for no more than six months from issue; (b) the cadastral value certified by the municipal treasury; and (c) the price agreed in the deal. Debts the buyer takes over, or debts forgiven, count as part of the price. The municipal treasury may review and reject an appraisal that departs from real commercial values; the buyer pays for a second appraisal if the first proves too low, and the treasury pays if the first proves correct. Guaymas’s law adds that the treasury may give a non-binding opinion on the commercial value before the procedure starts, and if the taxpayer agrees, the tax is paid on that value. Puerto Peñasco’s law says the same, and adds a fine of 50 % to 100 % of the tax omitted when a value below the correct one is declared.

Guaymas: 2 %

A flat 2 % of the base. Calculation: MX$3,000,000 × 2 % = MX$60,000; MX$8,000,000 × 2 % = MX$160,000.

Puerto Peñasco: a cliff at MX$2.5 million

The law gives two ranges: MX$0.01 to MX$2,500,000 at 2.5 %, and MX$2,500,000.01 upward at 3 %. The law’s own worked steps are to find the range of the property’s value, call it the base, and multiply the base by that range’s percentage. So the 3 % rate applies to the entire value, not just the excess. A value of MX$2,500,000 costs MX$62,500; MX$2,500,000.01 costs about MX$75,000 (calculation). Calculation on the two reference prices: MX$3,000,000 × 3 % = MX$90,000; MX$8,000,000 × 3 % = MX$240,000. The cadastral department calculates the tax. The text I read is the one approved by the state Congress; I could not compare it with the gazette version.

The Peñasco law offers 2026 reductions for labour-court awards (90 %, for a property worth up to 15 times the annual UMA, with conditions) and 100 % for donations, inheritances and legacies between spouses and between ascendants and descendants. Neither fits an ordinary market purchase.

When and how to pay

The tax arises on the date shown in the deed. If the act is in a private document, it must be paid within 15 working days; if it is in a public deed, within 60 working days of its arising, or before the notary authorises the deed if that comes first (article 78). The notary or other official must also file a manifestación de traslado de dominio (a transfer notice) with the municipal treasury within the same periods.

The notary and the registry

Notaries and judges acting for a notary must demand proof that the tax has been paid before authorising the deed (article 79). They, along with brokers, judges and similar officials, are jointly liable for the tax if they authorise an act without the tax paid (article 77). The state registry officials may not register the transfer without proof of payment (article 81). If the contract was signed outside Sonora over Sonora property, the tax is paid at the treasury where the property sits, before the contract is ratified before a notary or before it is recorded (article 82).

What it costs

From the calculator: tax only, MX$60,000 on MX$3 million and MX$160,000 on MX$8 million in Guaymas; MX$90,000 and MX$240,000 in Puerto Peñasco. The recording fee, the notary’s fee and the appraisal come on top. I did not read Sonora’s recording fee, so the calculator marks the Sonora totals as a lower limit. Closing costs in Mexico explains the other items.

Traps

  • The two municipios differ by 1 point on the same price.
  • The 3 % bracket in Puerto Peñasco is not marginal.
  • An appraisal over six months old is refused.
  • Remember the debts you assume: they raise the price used for the base.

Which professional to consult

A notario público (a state-appointed notary, a senior lawyer) must see the receipt before signing; see the notary profession. An appraiser registered in the state produces the valuation; see the appraiser profession.

Frequently asked questions

Who sets the Sonora rate?

Each municipio, in its annual revenue law approved by the state Congress.

Is the base always my purchase price?

No: it is the highest of the appraisal, the cadastral value and the price.

Is there a Sonora recording fee in these figures?

No; I did not read it, so only the tax is shown.

Where are the cities?

See Guaymas and Puerto Peñasco, the Sonora page and the national overview.

More guides on acquisition tax by state

Sources

All guides · Payotte Mexico