What is the acquisition tax (ISAI) in Playa del Carmen?

4% since December 10, 2025, on the highest of the price, the appraisals and the last declared value.

How much are closing costs in total?

We estimate 6 to 8% of the price, and 7 to 9% with a bank trust. Ask the notary for the exact figure before signing.

The seller, on their gain. The notary withholds it at signing.

Buying · Playa del Carmen

On top of the price, set aside 6 to 9%: acquisition tax, notary, registry and, if you're a foreigner, the bank trust.

Last reviewed: Oct 14, 2026 · General information, not legal advice: check it with a notary.

4% in Playa del Carmen
Since December 10, 2025 the acquisition tax (ISAI, locally ISABI) is 4%. It used to be 3%, and many English-language guides still say 2%.^[1]^[2]
On the highest value
It's charged on the highest of the indexed price, the cadastral appraisal, a registered appraiser's valuation and the last declared value. A lower price on the deed doesn't lower it.^[1]
The notary pays it
The notary works it out, collects it at signing and pays it within 15 days. It's also due when you assign rights in a trust or a pre-sale.^[1]
Solidaridad has a new name
Since March 2025 the municipality is called Playa del Carmen. Older papers say “Solidaridad”: same place.^[3]

Notary
Fees follow a state schedule that isn't online. A local report from July 2026 puts them around 1.5% of the value: budget 1 to 2% plus VAT and ask for a written quote.^[4]
Appraisal
Signed by an appraiser on the state register. Market guides quote 300 to 700 USD for a 300,000 USD property (2025).^[1]^[5]
Public Registry
Registering the deed costs 65 UMA per act, about 7,600 pesos in 2026, plus 0.20 UMA per page.^[6]
Lien certificate
When the notary requests it, a 30-day notice goes on the registry; after signing, a 90-day one. Nobody can record anything over you while you buy.^[7]
Clearances
Property tax and water paid up (here, water is Aguakan), the cadastral record and, on the beachfront, the federal zone certificate.^[2]

6 to 9%
With 4% ISAI, the notary plus VAT, registry and appraisal, our estimate is 6 to 8% of the price; 7 to 9% with a bank trust. Your notary gives the exact figure.^[2]^[4]^[5]
If you're a foreigner
Add the SRE permit (about 22,250 pesos in 2026) and the bank's trust set-up fee: 500 to 3,000 USD depending on the source.^[8]^[9]^[10]

Tax on the gain
The seller pays income tax (ISR) on the gain; the notary calculates and withholds it. 5% of the gain goes to the state of Quintana Roo and is credited against the federal payment.^[11]^[12]
Their home, exempt
When a Mexican resident sells the home they live in, the gain is exempt up to 700,000 UDIs (about 6.2 million pesos in mid-2026), once every three years.^[11]^[12]
Non-resident seller
Pays 25% of the full price with no deductions, or 35% of the gain through a representative in Mexico.^[11]
Why it matters to you
Putting a lower price on the deed to save the seller tax doesn't lower your ISAI, and it leaves you a low base for when you sell.^[1]

What is the acquisition tax (ISAI) in Playa del Carmen?: 4% since December 10, 2025, on the highest of the price, the appraisals and the last declared value.
How much are closing costs in total?: We estimate 6 to 8% of the price, and 7 to 9% with a bank trust. Ask the notary for the exact figure before signing.
Who pays capital gains tax on a sale?: The seller, on their gain. The notary withholds it at signing.