Journal · Market insights
Buying in 2026: the acquisition tax in Todos Santos is now 3%
La Paz municipality, which includes Todos Santos, El Pescadero and Cerritos, raised its acquisition tax from 2% to 3% on January 1. What it means for a purchase, and what else changed.
Market insights
General information, not legal or tax advice. Figures as of October 2026; confirm them with a Mexican notary before you sign.
All articles —Many buying guides online still say the acquisition tax around Todos Santos is 2%. Since January 1, 2026 it is 3%.
What changed
Decree 3263, published in the Boletín Oficial of Baja California Sur on December 24, 2025, rewrote article 38 of the tax law of the Municipality of La Paz. Todos Santos, El Pescadero and Cerritos all belong to that municipality. The same decree set 3% in Mulegé, Comondú and Loreto; Los Cabos has charged 3% since 2025.
How it is calculated
- The base is the highest of the contract price, the cadastral value and an appraisal by an appraiser authorised by the municipality.
- For a lot with a house used as a home, the 3% applies after deducting five times the annual UMA — about MXN 214,000 in 2026.
- The notary calculates it, collects it at signing and pays it to the municipality.
What it means
On a purchase of US$800,000 the tax rises by about US$8,000 compared with 2025. With notary, appraisal, registration, escrow and the trust, total buyer costs now land around 5 to 8% of the price. Ask the notary for a written estimate before you sign the promise to purchase, and make sure it uses the 2026 rate.
One more change for owners who rent
The same decree created a charge in La Paz municipality on lodging, including stays booked through apps: half of a daily UMA, about MXN 58, per rental per day. If you plan to rent your house when you are away, include it in your numbers.
All the costs of buying, owning and selling are in the Buyer's Guide.
Muchas guías en internet todavía dicen que el impuesto de adquisición alrededor de Todos Santos es de 2%. Desde el 1 de enero de 2026 es de 3%.
Qué cambió
El Decreto 3263, publicado en el Boletín Oficial de Baja California Sur el 24 de diciembre de 2025, reformó el artículo 38 de la Ley de Hacienda del Municipio de La Paz. Todos Santos, El Pescadero y Cerritos pertenecen a ese municipio. El mismo decreto fijó 3% en Mulegé, Comondú y Loreto; Los Cabos cobra 3% desde 2025.
Cómo se calcula
- La base es el mayor entre el precio, el valor catastral y un avalúo de un perito autorizado por el municipio.
- Para un terreno con casa habitación, el 3% se aplica después de restar cinco veces la UMA anual — unos MXN 214,000 en 2026.
- El notario lo calcula, lo cobra en la firma y lo entera al municipio.
Qué significa
En una compra de US$800,000 el impuesto sube unos US$8,000 respecto a 2025. Con notaría, avalúo, registro, escrow y fideicomiso, el total para el comprador queda ahora alrededor de 5 a 8% del precio. Pide al notario un estimado por escrito antes de firmar la promesa y verifica que use la tasa de 2026.
Un cambio más para quien renta
El mismo decreto creó en el municipio de La Paz un cobro al hospedaje, incluidas las estancias por plataformas: media UMA diaria, unos MXN 58, por renta por día. Si piensas rentar tu casa cuando no estés, inclúyelo en tus números.
Todos los costos de comprar, mantener y vender están en la Guía del comprador.
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