Avalúo (Appraisal)ah-vah-LOO-oh
An avalúo is an official property appraisal prepared by a certified appraiser (perito valuador) that establishes the market value of real estate. The notario público uses it to calculate the acquisition tax (ISAI) base and, for sellers, capital gains tax.
By Daniel Ortega · Last reviewed 7 November 2026
How it works
When a foreign buyer purchases property in Mexico, the notario público requires a current avalúo comercial to close the transaction. The buyer typically orders and pays for the appraisal after the purchase offer is accepted, and the perito valuador inspects the property, reviews comparable sales, and issues a formal valuation report. In Quintana Roo and across Mexico, residential appraisals cost MXN 3,000 to 8,000 for properties valued under MXN 5 million as of November 2026, or approximately 0.1 to 0.3 percent of the property value for higher-priced homes. The avalúo is valid for six months from the date of issue. Tax authorities use the highest value among the sale price, cadastral value, or avalúo to calculate ISAI; in Solidaridad and Tulum that tax is 4 percent, in Cozumel and Benito Juárez 3 percent. The perito valuador must hold a professional license (cédula) issued by the Secretaría de Educación Pública and be registered with state or federal valuation authorities.