Municipality · Guanajuato

Buying a home in San Miguel de Allende: tax, fees, prices

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 San Miguel de Allende (Guanajuato), the acquisition tax is MX$82,007 (2.73% of the value) and the fee to record the deed MX$2,574, under its 2026 law. Appraisal values in Guanajuato changed by +8.1% 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 San Miguel de Allende

If you buy

Acquisition tax, recording fee and loan in San Miguel de Allende

Rates of Ley de Ingresos para el Municipio de San Miguel de Allende 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338. Change any field: the amounts are recalculated instantly.

Value taxedMX$3,000,000
Acquisition taxMX$82,007
Recording fee (Registro Público)MX$2,574
Total of the lines aboveMX$84,581
Loan with 20% downMX$2,400,000
Monthly payment, 20 years at 11.31%MX$25,281

San Miguel's law does not repeat the state deduction of ten annual UMA; Payotte applies it because the state law (art. 338) covers « all operations ». Without it, the tax would be MX$17,118 higher. Guanajuato: MX$2,574 at the registry office, MX$2,460 online.

General rate; notary, appraisal, liens certificate, SRE and broker fees excluded. Payment at the Banco de México average offer, not an offer. 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.

Main home only for the exemption; the 5% state payment and fees are excluded. How the tax on a sale works.

The questions, answered

How much tax and recording fee on a MX$3 million home in San Miguel de Allende?

On a MX$3 million home in San Miguel de Allende (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$82,007, recording fee, Registro Público de la Propiedad MX$2,574: MX$84,581 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 San Miguel de Allende?

On a MX$8 million home in San Miguel de Allende (Guanajuato): property acquisition tax (ISABI) MX$282,007, recording fee, Registro Público de la Propiedad MX$2,574, MX$284,581 in all, before notary fees.

What monthly payment on a MX$3 million home in San Miguel de Allende?

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 San Miguel de Allende?

Federal rules apply in San Miguel de Allende 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 San Miguel de Allende compares

At MX$82,007 on a MX$3 million home (2.73% of the price), San Miguel de Allende sits near the middle of the 54 municipios computed, whose median is MX$75,000: 32 charge less, 21 more.

The tax follows a marginal table (limits in pesos): MX$11,621 on MX$1 million, MX$82,007 on MX$3 million and MX$282,007 on MX$8 million. The effective rate climbs from 1.16% to 3.53% between the first and the last price. In San Miguel de Allende, 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 León MX$29,364 (MX$52,643 less) and Guanajuato MX$24,144 (MX$57,863 less). 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 2.82% of a MX$3 million price, MX$84,581, which is 3.3 monthly payments of MX$25,281 and 14.1% 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$19,541, 1.6% of the price.

Ranked from the lightest to the heaviest of the 54 areas, San Miguel de Allende is 33rd: just below it in the national ranking is Chapala (Jalisco) at MX$80,900 and just above it is Los Cabos (Baja California Sur) at MX$83,577. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in San Miguel de Allende pays MX$57,863 more; the heaviest, Querétaro, takes MX$170,306, MX$88,299 more than San Miguel de Allende.

Beyond the three prices of this page, tax and fee reach MX$44,581 on MX$2 million, MX$164,581 on MX$5 million and MX$444,581 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 4 centavos of acquisition tax, more than the 2.73% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 699 UMA and the recording fee 22.

MeasureValueReferenceRank
San Miguel de Allende: Acquisition tax on MX$1 millionMX$11,621median MX$21,5883rd of 54 lightest
San Miguel de Allende: Acquisition tax on MX$3 millionMX$82,007median MX$75,00033rd of 54 lightest
San Miguel de Allende: Acquisition tax on MX$8 millionMX$282,007median MX$232,23940th of 54 lightest
San Miguel de Allende: Effective rate at MX$3 million2.73%median 2.5%33rd of 54 lightest
San Miguel de Allende: Effective rate at MX$1 and 8 million1.16% and 3.53%gap 2.36 pointsrising
San Miguel de Allende: Tax on MX$3 million in UMA699 UMAMX$117 per UMA23 monthly UMA
San Miguel de Allende: Recording fee on MX$3 millionMX$2,5740.09% of the price3.1% of the tax
San Miguel de Allende: Tax and fee on MX$3 millionMX$84,5812.82% of the price27th of 54 lightest
San Miguel de Allende: Tax and fee on MX$12 millionMX$444,5813.7% of the price5.3 times the MX$3 million bill

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

The figures

MeasureValueSource
Property acquisition tax (ISABI) on MX$3 millionMX$82,007Ley de Ingresos para el Municipio de San Miguel de Allende 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338
Recording fee, Registro Público de la Propiedad on MX$3 millionMX$2,574Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 Dec. 2025)
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 Guanajuato are on its state page.

Elsewhere in Guanajuato

Sources