Buying · Puerto Morelos
What closing costs
On top of the price, set aside 5 to 8%: 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.
The acquisition tax
3% in Puerto Morelos
The city’s tax law sets the acquisition tax (ISAI) at 3% (art. 27), and the 2026 revenue law didn’t change it. In Playa del Carmen, by contrast, it went up to 4%.[1][2]
On the highest value
It’s charged on the highest of the inflation-adjusted price, the cadastral appraisal and an SATQ-validated appraisal, each less than 180 days old. A lower price on the deed doesn’t lower it.[1]
Due within 15 days
It’s paid within 15 days of signing the deed. Whoever takes over rights in a bank trust pays it too, whatever the share.[1]
Notary, appraisal and registry
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.[3]
Appraisal
Signed by an appraiser on the state register and validated by the SATQ. Market guides quote 300 to 700 USD for a 300,000 USD property (2025).[1][4]
Public Registry
Registering the deed costs 65 UMA per act, about 7,600 pesos in 2026, plus 0.20 UMA per page.[5]
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.[6]
Clearances
Property tax paid up, no public works dues and, on the beachfront, the federal zone use certificate. Water is Aguakan here too: ask for the latest bill.[1][7]
Property tax
It’s paid every two months or for the whole year in January. Pay the full year before January 31 and the city may take up to 25% off; in February, up to 15%.[1]
The total
5 to 8%
With 3% ISAI, the notary plus VAT, registry and appraisal, our estimate is 5 to 7% of the price; 6 to 8% with a bank trust. Your notary gives the exact figure.[1][3][4]
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]
What the seller pays
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]
Frequently asked questions
- What is the acquisition tax (ISAI) in Puerto Morelos?
- 3%, on the highest of the adjusted price, the cadastral appraisal and an SATQ-validated appraisal.
- How much are closing costs in total?
- We estimate 5 to 7% of the price, and 6 to 8% 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.
Sources
- 1.Congreso del Estado de Quintana Roo. Ley de Hacienda del Municipio de Puerto Morelos, arts. 5, 18, 24 a 29, 74, 92 Bis y 136 a 138 (reforma 9 dic. 2024)
- 2.Congreso del Estado de Quintana Roo. Ley de Ingresos del Municipio de Puerto Morelos para el ejercicio fiscal 2026 (10 dic. 2025)
- 3.Riviera Maya News. Quintana Roo has twice as many notaries per capita as Mexico City (22 jul. 2026)
- 4.Buy Playa. What are closing costs when buying property in Mexico? (2025)
- 5.Congreso del Estado de Quintana Roo. Ley de Derechos del Estado de Quintana Roo, art. 29: Registro Público (reforma 16 dic. 2025)
- 6.Congreso del Estado de Quintana Roo. Código Civil para el Estado de Quintana Roo, arts. 3177 a 3181 (texto vigente, 7 sep. 2026)
- 7.Por Esto. SCJN vuelve a rechazar atraer el caso Aguakan (4 oct. 2025)
- 8.Cámara de Diputados. Ley Federal de Derechos, arts. 25 y 187 (reforma 7 nov. 2025)
- 9.Buy Playa. How fideicomisos work: renewals, modifications and costs (11 nov. 2025)
- 10.Homia. Fideicomiso cost in Mexico: 2026 guide (1 may. 2026)
- 11.Cámara de Diputados. Ley del Impuesto sobre la Renta, arts. 93, 126, 127, 158 y 160
- 12.Gobierno de Quintana Roo. Ley de Hacienda del Estado de Quintana Roo, arts. 19 a 26 (reforma 16 dic. 2025)