In short
The acquisition tax is 2.23% of the value in Aguascalientes at MX$3 million. Appraisal values in Aguascalientes changed by +9.9% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Ordered by the median appraisal of mortgaged homes, Aguascalientes comes 20th of 32 states, at MX$1,200,000 in the opening months of 2026 versus Mexico's MX$1,299,580. The mean, MX$1,566,417, sits well above the median, while its lower and upper quartiles sit at MX$769,518 and MX$1,938,477. A population of 1,425,607 at the 2020 count stands behind these figures. In other words, the typical appraisal here is under the national one while a minority of larger homes pulls the average up.
The SHF price index for the state moved up 9.9% across a year, 3rd of 32 and outpacing Mexico's 7.3%. Credit shows the same tilt: 8,985 loans went to individual buyers in 2025 at an average of MX$927,254, 6.3 once population is accounted for, where the median state shows 3.8. Renting is also more common than usual, with 21.3% of homes rented in 2024 (6th highest of 32) while the median state shows 14.4%.
The only municipality computed here is Aguascalientes itself, where a 2.4% rate applies to the tax appraisal less a UMA-based deduction for a built property. A purchase priced at MX$1 million pays MX$18,862, MX$3 million pays MX$66,862 and MX$8 million pays MX$186,862, which works out to 1.89%, 2.23% and 2.34% of the price. Set beside Mexico's median of MX$75,000 at that same price, that tax ranks 24th among the 54 areas computed, with Mazatlán (MX$66,000) and Mexicali (MX$67,000) flanking it. A reduced 1.6% rate for a home up to MX$423,852 bought by someone with no other property in the state is left out of the figures.
The state registry charge does not move with the price: MX$795 whether the home costs MX$1 million, MX$3 million or MX$8 million, under the state's 2026 revenue law. Added to the municipal tax, it gives MX$67,657 on a MX$3 million purchase, or 2.26%.
Read together, a median appraisal under the national one, an index running ahead of Mexico's and a loan rate above that of the median state describe a market where the typical home is valued lower than elsewhere in the country but prices are climbing faster. In the national tax ranking, Mazatlán in Sinaloa and Mexicali in Baja California are the areas on either side of Aguascalientes; 30 areas charge more than it and 23 charge less.
The tax is computed for one municipality only, and the registry charge is the same at each example price. On agents, the state has no licensing or registration rule for real estate agents of its own, so there is no state authority or law to check on that point.
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 Aguascalientes
The questions, answered
How much tax and recording fee on a MX$3 million home in Aguascalientes?
On a MX$3 million home in Aguascalientes, taxed on the appraisal for tax purposes, less five times the daily UMA over a year for a built property, the buyer pays property acquisition tax (ISAI) MX$66,862, recording fee, Registro Público de la Propiedad MX$795: MX$67,657 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 Aguascalientes?
On a MX$8 million home in Aguascalientes: property acquisition tax (ISAI) MX$186,862, recording fee, Registro Público de la Propiedad MX$795, MX$187,657 in all, before notary fees.
Are home prices rising in Aguascalientes?
The SHF price index for Aguascalientes changed by +9.9% 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 does a home cost in Aguascalientes?
From January to June 2026, homes bought with a mortgage in Aguascalientes were appraised at a median of MX$1,200,000 and a mean of MX$1,566,417; half of them were appraised between MX$769,518 and MX$1,938,477 (SHF). These are appraisal values, not sale prices.
What monthly payment on a MX$3 million home in Aguascalientes?
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 Aguascalientes?
Federal rules apply in Aguascalientes 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 Aguascalientes compares
Aguascalientes charges MX$66,862 of acquisition tax (2.23%) on a MX$3 million home, 10.9% under the MX$75,000 median of the 54 municipios computed; 23 charge less and 30 more.
The law applies one rate, 2.4%, to the taxable base, so the tax grows in step with the price: MX$18,862 on MX$1 million, MX$66,862 on MX$3 million and MX$186,862 on MX$8 million. In Aguascalientes, 5 daily UMA a year, MX$214,091, come off the base before the rate.
Aguascalientes is the only municipio of Aguascalientes whose acquisition tax Payotte computes. The recording fee, MX$795 on MX$3 million, is set by the state and comes on top.
Tax and recording fee together take 2.26% of a MX$3 million price, MX$67,657, which is 2.7 monthly payments of MX$25,248 and 11.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,200,000 the same rules give MX$24,457, 2.04% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Aguascalientes is 24th: just below it in the national ranking is Mazatlán (Sinaloa) at MX$66,000 and just above it is Mexicali (Baja California) at MX$67,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Aguascalientes pays MX$42,718 more; the heaviest, Querétaro, takes MX$170,306, MX$103,444 more than Aguascalientes.
Beyond the three prices of this page, tax and fee reach MX$43,657 on MX$2 million, MX$115,657 on MX$5 million and MX$283,657 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.4 centavos of acquisition tax, more than the 2.23% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 570 UMA and the recording fee 7.
In Aguascalientes, homes bought with a mortgage were appraised at a median of MX$1,200,000 from January to June 2026: the 20th highest of the 32 entities, 7.7% below the national median of MX$1,299,580. The mean, MX$1,566,417, is 1.31 times the median, a sign of a few very expensive appraisals pulling it up; the upper quartile bound is 2.5 times the lower one. In that picture, a MX$3 million purchase is above the upper quartile bound of MX$1,938,477, in the top quarter of mortgage-financed homes.
The SHF price index of Aguascalientes rose +9.9% in a year, 2.6 points faster than Mexico's +7.3%: 3rd of 32 entities ranked. The 2025 SNIIV count is 8,985 home loans to individuals in Aguascalientes, 6.3 per 1,000 residents of the 2020 census (median entity: 3.8), for an average of MX$927,254, 0.77 times the median appraisal. 21.3% of homes are rented there (2024), above the median entity's 14.4%, 6th highest.
A buyer at the state median appraisal with 20% down borrows MX$960,000; at the Banco de México average of 11.29% over 20 years that is MX$10,099 a month, against MX$25,248 for the MX$3 million example of this page.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Aguascalientes: Acquisition tax on MX$1 million | MX$18,862 | median MX$21,588 | 14th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$3 million | MX$66,862 | median MX$75,000 | 24th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$8 million | MX$186,862 | median MX$232,239 | 21st of 54 lightest |
| Aguascalientes: Effective rate at MX$3 million | 2.23% | median 2.5% | 24th of 54 lightest |
| Aguascalientes: Effective rate at MX$1 and 8 million | 1.89% and 2.34% | gap 0.45 points | rising |
| Aguascalientes: Tax on MX$3 million in UMA | 570 UMA | MX$117 per UMA | 18.7 monthly UMA |
| Aguascalientes: Recording fee on MX$3 million | MX$795 | 0.03% of the price | 1.2% of the tax |
| Aguascalientes: Tax and fee on MX$3 million | MX$67,657 | 2.26% of the price | 16th of 54 lightest |
| Aguascalientes: Tax and fee on MX$12 million | MX$283,657 | 2.36% of the price | 4.2 times the MX$3 million bill |
| SHF index, Aguascalientes | +9.9% | Mexico +7.3% | 2nd of 36 |
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$66,862 | Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64 |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$795 | Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 2026) |
| SHF price index, Aguascalientes, change over a year | +9.9% | SHF, Q2 2026 |
| SHF price index, Aguascalientes, change over a year | +9.9% | SHF, Q2 2026 |
| Median appraisal value, Aguascalientes (Jan.-June 2026) | MX$1,200,000 | SHF |
| Mean appraisal value, Aguascalientes (Jan.-June 2026) | MX$1,566,417 | SHF |
| Home loans to individuals, Aguascalientes, 2025 (new and existing homes) | 8,985 | SNIIV |
| Average amount of those loans | MX$927,254 | SNIIV |
| Share of homes rented, Aguascalientes (2024) | 21.3% | Payotte calculation, INEGI ENIGH 2024 |
| 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 share of rented homes is Payotte's weighted count on 2,879 sampled homes of Aguascalientes in INEGI's ENIGH 2024, without a margin of error.
Municipalities of Aguascalientes on Payotte
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64; the calculator.
- Recording fee: Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 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.
- Renting: INEGI, Encuesta Nacional de Ingresos y Gastos de los Hogares (ENIGH) 2024, housing microdata; share of rented homes computed by Payotte, no margin of error.