Payotte study · 54 municipalities

The acquisition tax on the same home, city by city

ISAI, local surcharges and the state recording fee, from each 2026 law.

Computed by Payotte with the same formulas as the closing costs calculator; laws read on 2026-10-15.

In short

On the same MX$1.5 million home, the acquisition tax (ISAI, with any local surcharge) ranges from MX$6,076 in León to MX$81,705 in Querétaro, across the 54 municipalities Payotte computes from their 2026 laws. The highest are Querétaro (5.45%), Mexico City (4.65%), Isla Mujeres (4%); the lowest León (0.41%), Guanajuato (0.46%), San Miguel de Allende (1.65%). In Mexico City the tax rises with the price: 4.65% on MX$1.5 million, 5.18% on MX$3 million.

54 municipalities

MunicipalityStateISAI on MX$1.5MRateISAI on MX$3MWith recording fee (MX$1.5M)
QuerétaroQuerétaroMX$81,7055.45%MX$170,306MX$81,705 *
Mexico CityMexico CityMX$69,6754.65%MX$155,322MX$94,773
Isla MujeresQuintana RooMX$60,0004%MX$120,000MX$67,625
Playa del CarmenQuintana RooMX$60,0004%MX$120,000MX$67,625
ProgresoYucatánMX$60,0004%MX$120,000MX$61,490
TulumQuintana RooMX$60,0004%MX$120,000MX$67,625
Huatulco (Santa María Huatulco)OaxacaMX$52,5003.5%MX$105,000MX$54,142
ValladolidYucatánMX$52,5003.5%MX$120,000MX$53,990
DurangoDurangoMX$52,2313.48%MX$111,679MX$75,693
San Luis PotosíSan Luis PotosíMX$45,6003.04%MX$93,600MX$45,600 *
Cancún (Benito Juárez)Quintana RooMX$45,0003%MX$90,000MX$52,625
CozumelQuintana RooMX$45,0003%MX$90,000MX$52,625
SaltilloCoahuilaMX$45,0003%MX$90,000MX$71,726 *
MéridaYucatánMX$44,5002.97%MX$97,000MX$45,990
LoretoBaja California SurMX$42,4312.83%MX$87,431MX$48,150
Puerto VallartaJaliscoMX$41,1772.75%MX$85,797MX$45,978
ZapopanJaliscoMX$40,2002.68%MX$85,200MX$45,001
GuadalajaraJaliscoMX$40,0082.67%MX$85,650MX$44,809
Chapala (Ajijic)JaliscoMX$38,9002.59%MX$80,900MX$43,701
La Paz (and Todos Santos)Baja California SurMX$38,5812.57%MX$83,581MX$44,300
Los Cabos (Cabo San Lucas, San José del Cabo)Baja California SurMX$38,5772.57%MX$83,577MX$44,296
Puerto PeñascoSonoraMX$37,5002.5%MX$90,000MX$37,500 *
San Cristóbal de las CasasChiapasMX$37,5002.5%MX$75,000MX$39,300
TorreónCoahuilaMX$37,5002.5%MX$75,000MX$64,226 *
VeracruzVeracruzMX$37,5002.5%MX$75,000MX$39,614
CuliacánSinaloaMX$33,0002.2%MX$66,000MX$44,250
MazatlánSinaloaMX$33,0002.2%MX$66,000MX$44,250
ChihuahuaChihuahuaMX$31,5752.11%MX$62,775MX$51,210
ZacatecasZacatecasMX$31,5002.1%MX$63,000MX$35,774 *
Ciudad JuárezChihuahuaMX$31,2002.08%MX$62,400MX$50,835
AguascalientesAguascalientesMX$30,8622.06%MX$66,862MX$31,657
BacalarQuintana RooMX$30,0002%MX$60,000MX$37,625
Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita)NayaritMX$30,0002%MX$60,000MX$45,461
Chetumal (Othón P. Blanco)Quintana RooMX$30,0002%MX$60,000MX$37,625
CuernavacaMorelosMX$30,0002%MX$60,000MX$30,000 *
EnsenadaBaja CaliforniaMX$30,0002%MX$76,500MX$42,794
Guaymas (and San Carlos)SonoraMX$30,0002%MX$60,000MX$30,000 *
Playas de RosaritoBaja CaliforniaMX$30,0002%MX$76,500MX$42,794
Puerto Escondido (San Pedro Mixtepec)OaxacaMX$30,0002%MX$60,000MX$31,642
TampicoTamaulipasMX$30,0002%MX$60,000MX$42,000
TepicNayaritMX$30,0002%MX$60,000MX$45,461
TlaxcalaTlaxcalaMX$30,0002%MX$60,000MX$31,760
Villahermosa (Centro)TabascoMX$30,0002%MX$60,000MX$51,116
Oaxaca de JuárezOaxacaMX$27,9091.86%MX$64,709MX$29,551
MoreliaMichoacánMX$27,4311.83%MX$57,431MX$28,780
PueblaPueblaMX$27,0001.8%MX$54,000MX$27,000 *
TijuanaBaja CaliforniaMX$26,9411.8%MX$69,080MX$39,734
MexicaliBaja CaliforniaMX$26,0001.73%MX$67,000MX$38,794
PachucaHidalgoMX$25,7211.71%MX$55,721MX$37,158
ColimaColimaMX$25,0251.67%MX$55,025MX$29,760
ManzanilloColimaMX$25,0251.67%MX$55,025MX$29,760
San Miguel de AllendeGuanajuatoMX$24,7871.65%MX$82,007MX$27,361
GuanajuatoGuanajuatoMX$6,8500.46%MX$24,144MX$9,424
LeónGuanajuatoMX$6,0760.41%MX$29,364MX$8,650

* The state recording fee could not be read in full: the total is a minimum. Notary fees are not included (no legal schedule in most states).

Not computed

  • Monterrey and San Pedro Garza García (Nuevo León): the state law read (a 2023 copy) sets 3% and lets municipalities subsidise the part above 2%; the state congress site, the 2026 revenue law and the municipal tariffs could not be reached
  • San Pedro Garza García (Nuevo León): same as Monterrey
  • Hermosillo (Sonora): a correction to the 2026 revenue law was published on 15 January 2026 in the state gazette, which could not be reached
  • Acapulco and Zihuatanejo (Guerrero): the state congress site refused the connection (403); the 2026 laws were seen only through another reading tool, which Payotte does not count as an open source
  • Zihuatanejo (Guerrero): same as Acapulco
  • Campeche: 2% under the 2026 revenue law, but the state law that sets the base could not be reached, and a second 2% tax on public instruments may apply
  • Tuxtla Gutiérrez (Chiapas): the 2026 revenue law could not be reached on any official site
  • Xalapa (Veracruz): the rate is set by the 2026 revenue law, which could not be reached
  • Toluca (State of Mexico): the state table (Código Financiero, art. 115) could be read only in an undated copy last reformed in 2013-2015; the state's legal portals could not be reached

Questions

Where is the property acquisition tax highest in Mexico?

Among the 54 municipalities computed, on a MX$1.5 million home: Querétaro, MX$81,705; Mexico City, MX$69,675; Isla Mujeres, MX$60,000.

Is the tax charged on the price?

On the highest of the price, the cadastral value and an appraisal in most municipalities; each law defines its own base. The table uses the price as the base.

General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.

Sources