ISAI / ISABI (Impuesto Sobre Adquisición de Inmuebles / de Bienes Inmuebles) (Property Acquisition Tax)ee-sah-ee / ee-sah-bee
ISAI (Impuesto Sobre Adquisición de Inmuebles) or ISABI (Impuesto Sobre Adquisición de Bienes Inmuebles) is a one-time property acquisition tax paid by the buyer when purchasing real estate in Mexico, governed by state and municipal law with rates set locally.
By Daniel Ortega · Last reviewed 12 November 2026
How it works
In Quintana Roo the tax is called ISABI and is governed by state law (Ley de Hacienda del Estado de Quintana Roo, Article 17) with rates set locally; Solidaridad (Playa del Carmen) charges 4 percent for transactions from December 10, 2025 (Ley de Hacienda del Municipio de Playa del Carmen, Artículo 23 QUINQUIES), Tulum charges 4 percent, while Bacalar and Othón P. Blanco charge 2 percent. The tax is calculated on the highest of the purchase price, the cadastral value or the official appraisal (avalúo). The notario collects ISAI at closing and remits it to the municipality; without proof of payment the Registro Público will not register the deed. ISAI is the single largest closing cost, representing roughly half of total closing costs which run 6 to 8 percent of purchase price. The rate is the same for foreign and Mexican buyers.