Federal entity

Buying a home in Mexico City: taxes, prices, loans

Acquisition tax computed from the 2026 municipal law · recording fee of the state · SHF price index · Banco de México mortgage rates.

In short

On a MX$3 million home in Mexico City, the acquisition tax is MX$155,322 (5.18% of the value) and the fee to record the deed MX$25,098, under its 2026 law. Appraisal values in Mexico City changed by +3.4% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.31% in August 2026 (Banco de México).

Calculate for Mexico City

If you buy

Acquisition tax, recording fee and loan in Mexico City

Rates of Código Fiscal de la Ciudad de México, art. 112-116 (last reform Gaceta Oficial 19 Dec. 2025). Change any field: the amounts are recalculated instantly.

Value taxedMX$3,000,000
Acquisition taxMX$155,322
Recording fee (Registro Público)MX$25,098
Total of the lines aboveMX$180,420
Loan with 20% downMX$2,400,000
Monthly payment, 20 years at 11.31%MX$25,281

Mexico City is a federal entity: the city sets the tax for all its 16 boroughs (alcaldías). Mexico City: MX$25,098 per recording; a lower fee applies below the value of social housing (threshold not established).

Purchase of a home by an individual, at the general rate. Not included: notary fees (most state fee schedules could not be read), the appraisal, the certificate of liens, SRE fees for a foreign buyer, broker fees (no official scale). The payment uses the Banco de México average of lenders' fixed-rate offers, not an offer; your lender's CAT includes fees and insurance. All the rates and sources.

If you sell

Income tax on the sale

Federal rules, the same in every state: your tax residence decides.

Rule applied25% of the gross price, no deduction (LISR art. 160)
Income tax on the saleMX$750,000
Sale price after the taxMX$2,250,000

Default rule for a non-resident; the notary pays it at the signing. Option: 35% on the gain instead, computed with the resident rules (not computed here); it is cheaper when the gain is below about 71% of the price.

A second home, a rental or a lot does not get the main-home exemption. Not included: the 5% state payment on the gain (credited against the federal tax), notary and broker fees (no official scale). How the tax on a sale works.

The questions, answered

How much tax and recording fee on a MX$3 million home in Mexico City?

On a MX$3 million home in Mexico City, taxed on the highest of the acquisition value, the cadastral value and an appraisal, the buyer pays property acquisition tax (ISAI) MX$155,322, recording fee, Registro Público de la Propiedad MX$25,098: MX$180,420 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 Mexico City?

On a MX$8 million home in Mexico City, taxed on the highest of the acquisition value, the cadastral value and an appraisal, the buyer pays property acquisition tax (ISAI) MX$470,014, recording fee, Registro Público de la Propiedad MX$25,098: MX$495,112 in all under the 2026 laws read by Payotte, before notary fees.

Are home prices rising in Mexico City?

The SHF price index for Mexico City changed by +3.4% 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 Mexico City?

From January to June 2026, homes bought with a mortgage in Mexico City were appraised at a median of MX$3,301,516 and a mean of MX$4,285,135; half of them were appraised between MX$2,263,012 and MX$5,203,073 (SHF). These are appraisal values, not sale prices.

What monthly payment on a MX$3 million home in Mexico City?

With 20% down, a MX$2,400,000 fixed-rate loan over 20 years at 11.31%, the average offer of Mexican lenders in August 2026 (Banco de México), costs MX$25,281 a month; the lender's total annual cost (CAT) averaged 13.78% for its reference loan.

How much tax when you sell a home in Mexico City?

Federal income tax rules apply in Mexico City as in every state. A seller who is not a Mexican tax resident pays by default 25% of the gross price, with no deduction (LISR art. 160): MX$750,000 on a MX$3 million sale, paid by the notary at the signing; the seller may opt for 35% on the gain instead. A tax resident selling their own home is exempt up to 700,000 UDIS, about MX$6,199,266 at the Banxico UDI value of 15 October 2026, once every three years (art. 93-XIX-a); otherwise the gain is taxed after inflation updating and 3% yearly building depreciation, and 5% of it is paid to the state (art. 127).

The figures

MeasureValueSource
Property acquisition tax (ISAI) on MX$3 millionMX$155,322Código Fiscal de la Ciudad de México, art. 112-116 (last reform Gaceta Oficial 19 Dec. 2025)
Recording fee, Registro Público de la Propiedad on MX$3 millionMX$25,098Código Fiscal de la Ciudad de México, art. 196-I-a (amount reformed Gaceta Oficial 19 Dec. 2025)
SHF price index, Mexico City, change over a year+3.4%SHF, Q2 2026
SHF price index, Mexico City, change over a year+3.4%SHF, Q2 2026
Median appraisal value, Mexico City (Jan.-June 2026)MX$3,301,516SHF
Mean appraisal value, Mexico City (Jan.-June 2026)MX$4,285,135SHF
Home loans to individuals, Mexico City, 2025 (new and existing homes)17,002SNIIV
Average amount of those loansMX$2,565,672SNIIV
Share of homes rented, Mexico City (2024)22.2%Payotte calculation, INEGI ENIGH 2024
Average fixed-rate mortgage offer (Aug. 2026)11.31%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 2,536 sampled homes of Mexico City in INEGI's ENIGH 2024, without a margin of error.

Sources