In short
The acquisition tax is 2.09% of the value in Chihuahua at MX$3 million. Appraisal values in Chihuahua changed by +7.4% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.29% in September 2026 (Banco de México).
Chihuahua sits almost exactly on the national line for appraised value. The SHF median for mortgaged homes, taken over January to June 2026, is MX$1,301,862, 14th of 32, with Mexico at MX$1,299,580. The spread is wide: a mean of MX$1,752,882, a lower quartile of MX$891,642 and an upper quartile of MX$2,132,894. The state counts 3,741,869 people.
The SHF index climbed 7.4% from a year earlier, 17 of 32, a shade above the national 7.3%. Lending is a strength. Individuals took 24,499 home loans in 2025, averaging MX$942,747, which works out to 6.5 loans for every 1,000 residents against a median state at 3.8. A larger share of homes is rented, too: 15.4% in 2024 against the 14.4% median, placing the state 13th.
Tax detail comes from the municipal laws. The capital, Chihuahua, applies 2% plus a 4% university surcharge, with the base set by the greatest of three values: deed, cadastre or appraisal. That gives MX$62,775 on a purchase priced at MX$3 million, 19th lightest among 54 computed areas, with Ciudad Juárez at MX$62,400 and Zacatecas at MX$63,000 either side of it. Ciudad Juárez, the second municipality covered, charges the same 2% and 4%, hence its MX$62,400, and posts the faster index: 7.6% against 7% for the capital.
The state registry fee does not change with value. It is MX$19,635 for a MX$1 million home and the same sum for MX$8 million, under the Ley Estatal de Derechos. Combined with the capital's tax, a MX$3 million purchase totals MX$82,410, which is 2.75% of the price.
On the index side, the capital's own series gained 7% and Ciudad Juárez's gained 7.6%, with the state figure of 7.4% between them and the national figure at 7.3%. Among the 54 computed areas, 18 charge less than the capital and 35 charge more, so both municipalities fall in the lighter part of the ranking.
Real estate agent is a protected professional title, overseen by the Secretaría de Innovación y Desarrollo Económico under the state's law on real estate services, so a licence question here has an official place to be answered. The national tax median for a MX$3 million home is MX$75,000, and both Chihuahua municipalities sit below it, the capital at 535 UMA and Juárez a few units lower, at the daily value of MX$117.31 per UMA. Neither figure includes notary fees. This page covers only Chihuahua and its two municipalities. Both municipalities are measured against the same 2026 UMA of MX$117.31, so their gap in pesos is also small in UMA terms.
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 Chihuahua
The questions, answered
How much tax and recording fee on a MX$3 million home in Chihuahua?
On a MX$3 million home in Chihuahua, taxed on the highest of an appraisal, the cadastral value and the value in the deed, the buyer pays property transfer tax (ISTD) MX$60,000, university surcharge (4% of the tax) MX$2,400, municipal contributions per transaction (IMPAS, women's institute, DIF, fire service) (3.2 UMA) MX$375, recording fee, Registro Público de la Propiedad MX$19,635: MX$82,410 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 Chihuahua?
On a MX$8 million home in Chihuahua: property transfer tax (ISTD) MX$160,000, university surcharge (4% of the tax) MX$6,400, municipal contributions per transaction (IMPAS, women's institute, DIF, fire service) (3.2 UMA) MX$375, recording fee, Registro Público de la Propiedad MX$19,635, MX$186,410 in all, before notary fees.
Are home prices rising in Chihuahua?
The SHF price index for Chihuahua changed by +7.4% 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 Chihuahua?
From January to June 2026, homes bought with a mortgage in Chihuahua were appraised at a median of MX$1,301,862 and a mean of MX$1,752,882; half of them were appraised between MX$891,642 and MX$2,132,894 (SHF). These are appraisal values, not sale prices.
What monthly payment on a MX$3 million home in Chihuahua?
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 Chihuahua?
Federal rules apply in Chihuahua 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 Chihuahua compares
Chihuahua charges MX$62,775 of acquisition tax (2.09%) on a MX$3 million home, 16.3% under the MX$75,000 median of the 54 municipios computed; 18 charge less and 35 more.
The law applies one rate, 2%, to the taxable base, so the tax grows in step with the price: MX$21,175 on MX$1 million, MX$62,775 on MX$3 million and MX$166,775 on MX$8 million. In Chihuahua, a 4% surcharge (University surcharge) is added to the tax and 3.2 UMA of fixed contributions (MX$375) are added per transaction.
Inside Chihuahua, the nearest computed neighbours on a MX$3 million home are Ciudad Juárez MX$62,400 (MX$375 less). The MX$19,635 recording fee comes from the state's own law, so it is identical in each of them and the gap is the municipal tax alone.
Tax and recording fee together take 2.75% of a MX$3 million price, MX$82,410, which is 3.3 monthly payments of MX$25,248 and 13.7% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,301,862 the same rules give MX$47,089, 3.62% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Chihuahua is 19th: just below it in the national ranking is Ciudad Juárez at MX$62,400 and just above it is Zacatecas (Zacatecas) at MX$63,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Chihuahua pays MX$38,631 more; the heaviest, Querétaro, takes MX$170,306, MX$107,531 more than Chihuahua.
Beyond the three prices of this page, tax and fee reach MX$61,610 on MX$2 million, MX$124,010 on MX$5 million and MX$269,610 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.08 centavos of acquisition tax, the same as the average rate. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 535 UMA and the recording fee 167.
In Chihuahua, homes bought with a mortgage were appraised at a median of MX$1,301,862 from January to June 2026: the 14th highest of the 32 entities, close to the national median of MX$1,299,580. The mean, MX$1,752,882, is 1.35 times the median, a sign of a few very expensive appraisals pulling it up; the upper quartile bound is 2.4 times the lower one. In that picture, a MX$3 million purchase is above the upper quartile bound of MX$2,132,894, in the top quarter of mortgage-financed homes.
The SHF price index of Chihuahua rose +7.4% in a year, 0.1 points faster than Mexico's +7.3%: 17th of 32 entities ranked. The 2025 SNIIV count is 24,499 home loans to individuals in Chihuahua, 6.5 per 1,000 residents of the 2020 census (median entity: 3.8), for an average of MX$942,747, 0.72 times the median appraisal. 15.4% of homes are rented there (2024), above the median entity's 14.4%, 13th highest.
A buyer at the state median appraisal with 20% down borrows MX$1,041,490; at the Banco de México average of 11.29% over 20 years that is MX$10,956 a month, against MX$25,248 for the MX$3 million example of this page.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Chihuahua: Acquisition tax on MX$1 million | MX$21,175 | median MX$21,588 | 27th of 54 lightest |
| Chihuahua: Acquisition tax on MX$3 million | MX$62,775 | median MX$75,000 | 19th of 54 lightest |
| Chihuahua: Acquisition tax on MX$8 million | MX$166,775 | median MX$232,239 | 17th of 54 lightest |
| Chihuahua: Effective rate at MX$3 million | 2.09% | median 2.5% | 19th of 54 lightest |
| Chihuahua: Effective rate at MX$1 and 8 million | 2.12% and 2.08% | gap 0.03 points | falling |
| Chihuahua: Tax on MX$3 million in UMA | 535 UMA | MX$117 per UMA | 17.6 monthly UMA |
| Chihuahua: Recording fee on MX$3 million | MX$19,635 | 0.65% of the price | 31.3% of the tax |
| Chihuahua: Tax and fee on MX$3 million | MX$82,410 | 2.75% of the price | 25th of 54 lightest |
| Chihuahua: Tax and fee on MX$12 million | MX$269,610 | 2.25% of the price | 3.3 times the MX$3 million bill |
| SHF index, Chihuahua | +7.4% | Mexico +7.3% | 20th of 36 |
The figures
| Measure | Value | Source |
|---|---|---|
| Property transfer tax (ISTD) on MX$3 million | MX$60,000 | Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025) |
| University surcharge (4% of the tax) on MX$3 million | MX$2,400 | Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025) |
| Municipal contributions per transaction (IMPAS, women's institute, DIF, fire service) (3.2 UMA) on MX$3 million | MX$375 | Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$19,635 | Ley Estatal de Derechos de Chihuahua, art. 29-I-a (last reform P.O. 103, 24 Dec. 2025) |
| SHF price index, Chihuahua, change over a year | +7.4% | SHF, Q2 2026 |
| SHF price index, Chihuahua, change over a year | +7.4% | SHF, Q2 2026 |
| Median appraisal value, Chihuahua (Jan.-June 2026) | MX$1,301,862 | SHF |
| Mean appraisal value, Chihuahua (Jan.-June 2026) | MX$1,752,882 | SHF |
| Home loans to individuals, Chihuahua, 2025 (new and existing homes) | 24,499 | SNIIV |
| Average amount of those loans | MX$942,747 | SNIIV |
| Share of homes rented, Chihuahua (2024) | 15.4% | 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 4,749 sampled homes of Chihuahua in INEGI's ENIGH 2024, without a margin of error.
Municipalities of Chihuahua on Payotte
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025); the calculator.
- Recording fee: Ley Estatal de Derechos de Chihuahua, art. 29-I-a (last reform P.O. 103, 24 Dec. 2025).
- 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.