In short
On a MX$3 million home in Guanajuato, the acquisition tax is MX$24,144 (0.8% 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 Guanajuato
The questions, answered
How much tax and recording fee on a MX$3 million home in Guanajuato?
On a MX$3 million home in 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$24,144, recording fee, Registro Público de la Propiedad MX$2,574: MX$26,718 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 Guanajuato?
On a MX$8 million home in Guanajuato: property acquisition tax (ISABI) MX$113,438, recording fee, Registro Público de la Propiedad MX$2,574, MX$116,012 in all, before notary fees.
Are home prices rising in Guanajuato?
The SHF price index for Guanajuato changed by +8.1% 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 Guanajuato?
From January to June 2026, homes bought with a mortgage in Guanajuato were appraised at a median of MX$1,221,641 and a mean of MX$1,659,672; half of them were appraised between MX$833,204 and MX$1,910,900 (SHF). These are appraisal values, not sale prices.
What monthly payment on a MX$3 million home in Guanajuato?
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 Guanajuato?
Federal rules apply in Guanajuato 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 Guanajuato compares
Guanajuato has the lightest acquisition tax of the 54 municipios computed on Payotte: MX$24,144 on a MX$3 million home (0.8% of the price), 67.8% below the median of MX$75,000.
The tax follows a marginal table (limits in pesos): MX$2,860 on MX$1 million, MX$24,144 on MX$3 million and MX$113,438 on MX$8 million. The effective rate climbs from 0.29% to 1.42% between the first and the last price. In Guanajuato, 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$5,220 more) and San Miguel de Allende MX$82,007 (MX$57,863 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 0.89% of a MX$3 million price, MX$26,718, which is 1.1 monthly payments of MX$25,281 and 4.5% 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$6,946, 0.57% of the price.
Ranked from the lightest to the heaviest of the 54 areas, Guanajuato is 1st: just above it is León at MX$29,364. The lightest, Guanajuato, takes MX$24,144 on the same MX$3 million, so a buyer in Guanajuato pays the same; the heaviest, Querétaro, takes MX$170,306, MX$146,162 more than Guanajuato.
Beyond the three prices of this page, tax and fee reach MX$13,918 on MX$2 million, MX$57,402 on MX$5 million and MX$198,412 on MX$12 million. Between MX$3 million and MX$8 million, each extra peso of price carries 1.79 centavos of acquisition tax, more than the 0.8% average at MX$3 million. In the daily unit of account (UMA, MX$117 in 2026) the MX$3 million tax is 206 UMA and the recording fee 22.
In Guanajuato, homes bought with a mortgage were appraised at a median of MX$1,221,641 from January to June 2026: the 17th highest of the 32 entities, 6% below the national median of MX$1,299,580. The mean, MX$1,659,672, is 1.36 times the median, a sign of a few very expensive appraisals pulling it up; the upper quartile bound is 2.3 times the lower one. In that picture, a MX$3 million purchase is above the upper quartile bound of MX$1,910,900, in the top quarter of mortgage-financed homes.
The SHF price index of Guanajuato rose +8.1% in a year, 0.8 points faster than Mexico's +7.3%: 13th of 32 entities ranked. The 2025 SNIIV count is 23,898 home loans to individuals in Guanajuato, 3.9 per 1,000 residents of the 2020 census (median entity: 3.8), for an average of MX$915,017, 0.75 times the median appraisal. 14.8% of homes are rented there (2024), near the median entity's 14.4%, 15th highest.
A buyer at the state median appraisal with 20% down borrows MX$977,313; at the Banco de México average of 11.31% over 20 years that is MX$10,295 a month, against MX$25,281 for the MX$3 million example of this page.
| Measure | Value | Reference | Rank |
|---|---|---|---|
| Guanajuato: Acquisition tax on MX$1 million | MX$2,860 | median MX$21,588 | 1st of 54 lightest |
| Guanajuato: Acquisition tax on MX$3 million | MX$24,144 | median MX$75,000 | 1st of 54 lightest |
| Guanajuato: Acquisition tax on MX$8 million | MX$113,438 | median MX$232,239 | 1st of 54 lightest |
| Guanajuato: Effective rate at MX$3 million | 0.8% | median 2.5% | 1st of 54 lightest |
| Guanajuato: Effective rate at MX$1 and 8 million | 0.29% and 1.42% | gap 1.13 points | rising |
| Guanajuato: Tax on MX$3 million in UMA | 206 UMA | MX$117 per UMA | 6.8 monthly UMA |
| Guanajuato: Recording fee on MX$3 million | MX$2,574 | 0.09% of the price | 10.7% of the tax |
| Guanajuato: Tax and fee on MX$3 million | MX$26,718 | 0.89% of the price | 1st of 54 lightest |
| Guanajuato: Tax and fee on MX$12 million | MX$198,412 | 1.65% of the price | 7.4 times the MX$3 million bill |
| SHF index, Guanajuato | +8.1% | Mexico +7.3% | 15th of 36 |
The figures
| Measure | Value | Source |
|---|---|---|
| Property acquisition tax (ISABI) on MX$3 million | MX$24,144 | Ley de Ingresos para el Municipio de Guanajuato 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 million | MX$2,574 | Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 Dec. 2025) |
| SHF price index, Guanajuato, change over a year | +8.1% | SHF, Q2 2026 |
| SHF price index, Guanajuato, change over a year | +8.1% | SHF, Q2 2026 |
| Median appraisal value, Guanajuato (Jan.-June 2026) | MX$1,221,641 | SHF |
| Mean appraisal value, Guanajuato (Jan.-June 2026) | MX$1,659,672 | SHF |
| Home loans to individuals, Guanajuato, 2025 (new and existing homes) | 23,898 | SNIIV |
| Average amount of those loans | MX$915,017 | SNIIV |
| Share of homes rented, Guanajuato (2024) | 14.8% | 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 3,059 sampled homes of Guanajuato in INEGI's ENIGH 2024, without a margin of error.
Municipalities of Guanajuato on Payotte
Sources
- Acquisition tax: Ley de Ingresos para el Municipio de Guanajuato 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338; the calculator.
- Recording fee: Ley de Ingresos del Estado de Guanajuato 2026, art. 10-II-a (P.O. 260, 30 Dec. 2025).
- 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.