Buying a home in León: tax, fees, prices

Calculate for León

The questions, answered

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

On a MX$3 million home in León (Guanajuato), taxed on the highest of the fiscal value, the price and an appraisal by a certified appraiser, less ten annual UMA, the buyer pays property acquisition tax (ISABI) MX$29,364, recording fee, Registro Público de la Propiedad MX$2,574: MX$31,938 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 León?

On a MX$8 million home in León (Guanajuato): property acquisition tax (ISABI) MX$198,325, recording fee, Registro Público de la Propiedad MX$2,574, MX$200,899 in all, before notary fees.

Are home prices rising in León?

The SHF price index for León (Guanajuato) changed by +7.7% 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 León?

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 León?

Federal rules apply in León 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 León compares

León charges MX$29,364 of acquisition tax (0.98%) on a MX$3 million home, 60.8% under the MX$75,000 median of the 54 municipios computed; one municipio charges less and 52 more.

The tax follows a marginal table (limits in pesos): MX$3,204 on MX$1 million, MX$29,364 on MX$3 million and MX$198,325 on MX$8 million. The effective rate climbs from 0.32% to 2.48% between the first and the last price. In León, 10 annual UMA, MX$427,946, come off the base before the rate.

Inside Guanajuato, the nearest computed neighbours on a MX$3 million home are Guanajuato MX$24,144 (MX$5,220 less) and San Miguel de Allende MX$82,007 (MX$52,643 more). The MX$2,574 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 1.06% of a MX$3 million price, MX$31,938, which is 1.3 monthly payments of MX$25,281 and 5.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,221,641 the same rules give MX$7,019, 0.57% of the price.

Ranked from the lightest to the heaviest of the 54 areas, León is 2nd: just below it in the national ranking is Guanajuato at MX$24,144 and just above it is Puebla (Puebla) at MX$54,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in León pays MX$5,220 more; the heaviest, Querétaro, takes MX$170,306, MX$140,942 more than León.

Beyond the three prices of this page, tax and fee reach MX$15,062 on MX$2 million, MX$79,659 on MX$5 million and MX$434,076 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 3.38 centavos of acquisition tax, more than the 0.98% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 250 UMA and the recording fee 22.

The SHF index of León itself moved +7.7% in a year, behind Guanajuato (+8.1%) and above Mexico (+7.3%): 17th of the 36 cities with an index of their own.

Appraisal values, home loans and renting for the whole of Guanajuato are on its state page.

The figures

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 Guanajuato are on its state page.

Elsewhere in Guanajuato

• Guanajuatostate
• GuanajuatoMX$24,144
• San Miguel de AllendeMX$82,007