In short
On a MX$3 million home in La Paz (Baja California Sur), the acquisition tax is MX$83,581 (2.79% of the value) and the fee to record the deed MX$10,594, under its 2026 law. Appraisal values in La Paz changed by +8.8% over a year (SHF index, second quarter of 2026). The average fixed-rate mortgage offer was 11.31% in August 2026 (Banco de México).
Includes: La Paz, Todos Santos (municipality of La Paz).
Calculate for La Paz
The questions, answered
How much tax and recording fee on a MX$3 million home in La Paz?
On a MX$3 million home in La Paz (Baja California Sur), taxed on the highest of the contract price, the cadastral value and an expert commercial appraisal (under 90 days); for a home, less five annual UMA, the buyer pays property acquisition tax (ISABI) MX$83,581, recording fee, Registro Público de la Propiedad MX$10,594: MX$94,175 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 La Paz?
On a MX$8 million home in La Paz (Baja California Sur): property acquisition tax (ISABI) MX$233,581, recording fee, Registro Público de la Propiedad MX$26,844, MX$260,425 in all, before notary fees.
Are home prices rising in La Paz?
The SHF price index for La Paz (Baja California Sur) changed by +8.8% 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 monthly payment on a MX$3 million home in La Paz?
MX$2,400,000 borrowed (20% down) costs MX$25,281 a month over 20 years at 11.31% (Banco de México, August 2026); average CAT 13.78%.
How much tax when you sell a home in La Paz?
Federal rules apply in La Paz 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$6,199,266 at 15 October 2026 (art. 93-XIX-a).
How La Paz compares
On a MX$3 million home the acquisition tax of La Paz is MX$83,581 (2.79%), 11.4% above the MX$75,000 median of the 54 municipios computed; 19 charge more and 34 less.
The law applies one rate, 3%, to the taxable base, so the tax grows in step with the price: MX$23,581 on MX$1 million, MX$83,581 on MX$3 million and MX$233,581 on MX$8 million. In La Paz, 5 annual UMA, MX$213,973, come off the base before the rate.
Inside Baja California Sur, the nearest computed neighbours on a MX$3 million home are Los Cabos MX$83,577 (MX$4 less) and Loreto MX$87,431 (MX$3,850 more). The MX$10,594 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 3.14% of a MX$3 million price, MX$94,175, which is 3.7 monthly payments of MX$25,281 and 15.7% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,845,565 the same rules give MX$55,790, 3.02% of the price.
Ranked from the lightest to the heaviest of the 54 areas, La Paz is 35th: just below it in the national ranking is Los Cabos at MX$83,577 and just above it is Zapopan (Jalisco) at MX$85,200. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in La Paz pays MX$59,437 more; the heaviest, Querétaro, takes MX$170,306, MX$86,725 more than La Paz.
Beyond the three prices of this page, tax and fee reach MX$60,925 on MX$2 million, MX$160,675 on MX$5 million and MX$393,425 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3 centavos of acquisition tax, more than the 2.79% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 712 UMA and the recording fee 90.
The SHF index of La Paz itself moved +8.8% in a year, ahead of Baja California Sur (+8.7%) and above Mexico (+7.3%): 10th of the 36 cities with an index of their own.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| La Paz: Acquisition tax on MX$1 million | MX$23,581 | median MX$21,588 | 31st of 54 lightest |
| La Paz: Acquisition tax on MX$3 million | MX$83,581 | median MX$75,000 | 35th of 54 lightest |
| La Paz: Acquisition tax on MX$8 million | MX$233,581 | median MX$232,239 | 29th of 54 lightest |
| La Paz: Effective rate at MX$3 million | 2.79% | median 2.5% | 35th of 54 lightest |
| La Paz: Effective rate at MX$1 and 8 million | 2.36% and 2.92% | gap 0.56 points | rising |
| La Paz: Tax on MX$3 million in UMA | 712 UMA | MX$117 per UMA | 23.4 monthly UMA |
| La Paz: Recording fee on MX$3 million | MX$10,594 | 0.35% of the price | 12.7% of the tax |
| La Paz: Tax and fee on MX$3 million | MX$94,175 | 3.14% of the price | 39th of 54 lightest |
| La Paz: Tax and fee on MX$12 million | MX$393,425 | 3.28% of the price | 4.2 times the MX$3 million bill |
| SHF index, La Paz | +8.8% | Mexico +7.3% | 10th of 36 |
Appraisal values, home loans and renting for the whole of Baja California Sur are on its state page.
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$83,581 | Ley de Hacienda para el Municipio de La Paz, Baja California Sur, art. 38-42 (last reform BOGE 88, 24 Dec. 2025) |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$10,594 | Ley de Derechos y Productos del Estado de Baja California Sur, art. 27-III (last reform BOGE 39, 14 May 2026) |
| SHF price index, La Paz, change over a year | +8.8% | SHF, Q2 2026 |
| 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 appraisal values, loans and renting of Baja California Sur are on its state page.
Elsewhere in Baja California Sur
Sources
- Acquisition tax: Ley de Hacienda para el Municipio de La Paz, Baja California Sur, art. 38-42 (last reform BOGE 88, 24 Dec. 2025); the calculator.
- Recording fee: Ley de Derechos y Productos del Estado de Baja California Sur, art. 27-III (last reform BOGE 39, 14 May 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, August 2026.