In short
On a MX$3 million home in Aguascalientes, the acquisition tax is MX$66,862 (2.23% of the value) and the fee to record the deed MX$795, under its 2026 law. Appraisal values in Aguascalientes changed by +9.9% 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 Aguascalientes
The questions, answered
How much tax and recording fee on a MX$3 million home in Aguascalientes?
On a MX$3 million home in Aguascalientes, taxed on the appraisal for tax purposes, less five times the daily UMA over a year for a built property, the buyer pays property acquisition tax (ISAI) MX$66,862, recording fee, Registro Público de la Propiedad MX$795: MX$67,657 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 Aguascalientes?
On a MX$8 million home in Aguascalientes: property acquisition tax (ISAI) MX$186,862, recording fee, Registro Público de la Propiedad MX$795, MX$187,657 in all, before notary fees.
Are home prices rising in Aguascalientes?
The SHF price index for Aguascalientes changed by +9.9% 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 does a home cost in Aguascalientes?
From January to June 2026, homes bought with a mortgage in Aguascalientes were appraised at a median of MX$1,200,000 and a mean of MX$1,566,417; half of them were appraised between MX$769,518 and MX$1,938,477 (SHF). These are appraisal values, not sale prices.
What monthly payment on a MX$3 million home in Aguascalientes?
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 Aguascalientes?
Federal rules apply in Aguascalientes 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 Aguascalientes compares
Aguascalientes charges MX$66,862 of acquisition tax (2.23%) on a MX$3 million home, 10.9% under the MX$75,000 median of the 54 municipios computed; 23 charge less and 30 more.
The law applies one rate, 2.4%, to the taxable base, so the tax grows in step with the price: MX$18,862 on MX$1 million, MX$66,862 on MX$3 million and MX$186,862 on MX$8 million. In Aguascalientes, 5 daily UMA a year, MX$214,091, come off the base before the rate.
Aguascalientes is the only municipio of Aguascalientes whose acquisition tax Payotte computes. The recording fee, MX$795 on MX$3 million, is set by the state and comes on top.
Tax and recording fee together take 2.26% of a MX$3 million price, MX$67,657, which is 2.7 monthly payments of MX$25,281 and 11.3% on top of the MX$600,000 down payment. On a home at the state median appraisal of MX$1,200,000 the same rules give MX$24,457, 2.04% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Aguascalientes is 24th: just below it in the national ranking is Mazatlán (Sinaloa) at MX$66,000 and just above it is Mexicali (Baja California) at MX$67,000. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Aguascalientes pays MX$42,718 more; the heaviest, Querétaro, takes MX$170,306, MX$103,444 more than Aguascalientes.
Beyond the three prices of this page, tax and fee reach MX$43,657 on MX$2 million, MX$115,657 on MX$5 million and MX$283,657 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 2.4 centavos of acquisition tax, more than the 2.23% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 570 UMA and the recording fee 7.
In Aguascalientes, homes bought with a mortgage were appraised at a median of MX$1,200,000 from January to June 2026: the 20th highest of the 32 entities, 7.7% below the national median of MX$1,299,580. The mean, MX$1,566,417, is 1.31 times the median, a sign of a few very expensive appraisals pulling it up; the upper quartile bound is 2.5 times the lower one. In that picture, a MX$3 million purchase is above the upper quartile bound of MX$1,938,477, in the top quarter of mortgage-financed homes.
The SHF price index of Aguascalientes rose +9.9% in a year, 2.6 points faster than Mexico's +7.3%: 3rd of 32 entities ranked. The 2025 SNIIV count is 8,985 home loans to individuals in Aguascalientes, 6.3 per 1,000 residents of the 2020 census (median entity: 3.8), for an average of MX$927,254, 0.77 times the median appraisal. 21.3% of homes are rented there (2024), above the median entity's 14.4%, 6th highest.
A buyer at the state median appraisal with 20% down borrows MX$960,000; at the Banco de México average of 11.31% over 20 years that is MX$10,112 a month, against MX$25,281 for the MX$3 million example of this page.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Aguascalientes: Acquisition tax on MX$1 million | MX$18,862 | median MX$21,588 | 14th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$3 million | MX$66,862 | median MX$75,000 | 24th of 54 lightest |
| Aguascalientes: Acquisition tax on MX$8 million | MX$186,862 | median MX$232,239 | 21st of 54 lightest |
| Aguascalientes: Effective rate at MX$3 million | 2.23% | median 2.5% | 24th of 54 lightest |
| Aguascalientes: Effective rate at MX$1 and 8 million | 1.89% and 2.34% | gap 0.45 points | rising |
| Aguascalientes: Tax on MX$3 million in UMA | 570 UMA | MX$117 per UMA | 18.7 monthly UMA |
| Aguascalientes: Recording fee on MX$3 million | MX$795 | 0.03% of the price | 1.2% of the tax |
| Aguascalientes: Tax and fee on MX$3 million | MX$67,657 | 2.26% of the price | 16th of 54 lightest |
| Aguascalientes: Tax and fee on MX$12 million | MX$283,657 | 2.36% of the price | 4.2 times the MX$3 million bill |
| SHF index, Aguascalientes | +9.9% | Mexico +7.3% | 2nd of 36 |
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISAI) on MX$3 million | MX$66,862 | Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64 |
| Recording fee, Registro Público de la Propiedad on MX$3 million | MX$795 | Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 2026) |
| SHF price index, Aguascalientes, change over a year | +9.9% | SHF, Q2 2026 |
| SHF price index, Aguascalientes, change over a year | +9.9% | SHF, Q2 2026 |
| Median appraisal value, Aguascalientes (Jan.-June 2026) | MX$1,200,000 | SHF |
| Mean appraisal value, Aguascalientes (Jan.-June 2026) | MX$1,566,417 | SHF |
| Home loans to individuals, Aguascalientes, 2025 (new and existing homes) | 8,985 | SNIIV |
| Average amount of those loans | MX$927,254 | SNIIV |
| Share of homes rented, Aguascalientes (2024) | 21.3% | Payotte calculation, INEGI ENIGH 2024 |
| 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 share of rented homes is Payotte's weighted count on 2,879 sampled homes of Aguascalientes in INEGI's ENIGH 2024, without a margin of error.
Municipalities of Aguascalientes on Payotte
Sources
- Acquisition tax: Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64; the calculator.
- Recording fee: Ley de Ingresos del Estado de Aguascalientes 2026, art. 6-I-1-A (P.O. 26 Dec. 2025, updated 23 June 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.
- Renting: INEGI, Encuesta Nacional de Ingresos y Gastos de los Hogares (ENIGH) 2024, housing microdata; share of rented homes computed by Payotte, no margin of error.