Everything You Need to Know About Buying Property in Mexico
Buying in Mexico first costs the ISAI, a tax set by each city: there is no national rate. The calculator applies the 2026 schedules of Mexico City, Guadalajara, Zapopan and Cancún, and the Registro Público de la Propiedad fees set by each state's law.
ISAI: Mexico's Property Acquisition Tax
The ISAI (Impuesto sobre Adquisición de Inmuebles) follows each city's law. In Mexico City, article 113 of the Código Fiscal sets a progressive scale, a fixed amount plus a factor on the excess, from 1.446% to 9.018%: on a MX$3,000,000 property the tax comes to 5.18% of the price. In Guadalajara and Zapopan, the marginal rate runs from 2.5% to 3.5% (2.85% effective at MX$3,000,000). In Cancún (Benito Juárez) there is a single rate: 3%. The base is the highest of the price, the cadastral value and the appraisal: if the appraisal exceeds the price, the tax is higher than the calculator shows.
The Escritura Publica: Mexico's Notarial Deed
The escritura pública is the deed signed before a notario público, who checks for liens, works out and collects the taxes, then has the deed registered. Notary fees follow each state's arancel, whose 2026 version is not published online in a usable form: the calculator uses 1% of the price and shows it as an estimate. Always ask the notary for a quote.
Registro Publico de la Propiedad (Land Registry)
The Registro Público de la Propiedad records sales and mortgages; without registration the purchase cannot be enforced against third parties. Fees are flat amounts: in Mexico City, MX$25,098 per entry (Código Fiscal, article 196, MX$2,505 below the social-housing threshold), in Guadalajara and Zapopan MX$4,801 for a home (Jalisco revenue law 2026), in Cancún 65 UMA, or MX$7,625.15. A financed purchase pays a second entry for the mortgage. The certificado de libertad de gravamen confirms before the purchase that the property is free of liens.
Infonavit & FOVISSSTE: Social Housing Credits
Infonavit lends to private-sector employees from their contributions, FOVISSSTE to public employees. Both can be combined with a bank loan (Cofinavit for Infonavit). Terms depend on salary and accumulated points: simulate them on the institute's website before comparing with a bank offer.
Fideicomiso: Buying in the Restricted Zone
The Constitution (article 27) bars foreigners from owning property directly in the restricted zone: 100 km along the borders and 50 km along the coasts. They buy there through a fideicomiso: a Mexican bank holds title for the buyer, who keeps use, letting and resale rights, for 50 renewable years (Foreign Investment Law, article 13). A fideicomiso needs a permit from the Foreign Ministry (SRE) and annual bank fees.
Predial: Mexico's Property Tax
The predial is the annual property tax, worked out by the municipality on the cadastral value. Its rate and early-payment discounts differ from city to city: check the municipal treasury of the city where the property is.
Bank Mortgage Loans in Mexico
Mexican banks lend at fixed rates in pesos, over terms that vary by lender. Compare offers on the CAT (Costo Anual Total), a compulsory indicator that includes interest, fees and insurance, and with CONDUSEF's simulators. The calculator above uses the rate and term you enter.
ISR on Capital Gains from Property Sales
On resale, ISR (income tax) applies to the capital gain. The sale of a main home is exempt up to 700,000 UDIS if the seller has not used this exemption in the previous three years (Income Tax Law, article 93). The notary works out and withholds the tax at the sale.
ISAI 2026 by city
Schedules published in each entity's official gazette for 2026. Effective rate worked out on a MXN 3,000,000 property.
| City | ISAI | Public registry (purchase) | Law |
|---|
| Ciudad de México (CDMX) | progressive scale, 5.18 % effective | MX$25,098.00 | Código Fiscal de la Ciudad de México, art. 113 (G.O. CDMX 19/12/2025)Código Fiscal de la CDMX, art. 196 et 198 |
| Guadalajara (Jalisco) | progressive scale, 2.85 % effective | MX$4,801.00 | Ley de Ingresos del Municipio de Guadalajara 2026, art. 28Ley de Ingresos del Estado de Jalisco 2026, art. 16-I-a |
| Zapopan (Jalisco) | progressive scale, 2.84 % effective | MX$4,801.00 | Ley de Ingresos del Municipio de Zapopan 2026, art. 49Ley de Ingresos del Estado de Jalisco 2026, art. 16-I-a |
| Cancún (Benito Juárez) (Quintana Roo) | flat 3 %, 3.00 % effective | MX$7,625.15 | Ley de Hacienda del Municipio de Benito Juárez, art. 27 (P.O. 10/12/2025)Ley de Derechos del Estado de Quintana Roo, art. 29 (P.O. 18/12/2025) |
Monterrey (Nuevo León) is not offered: the current text of the municipal tax law could not be checked on the state congress website.