Playa del Carmen Real Estate Taxes and Closing Costs
Playa del Carmen real estate taxes and closing costs include a 4% municipal acquisition tax (ISAI) paid by the buyer in Playa del Carmen, Quintana Roo, under the Solidaridad municipal law, as of December 2025. Buyers pay acquisition tax, registry fees, notary charges and, for foreign buyers in the coastal restricted zone, an SRE permit fee for a bank trust. Owners pay annual property tax (predial) at municipal rates; foreign trust beneficiaries pay annual trust administration fees.
Playa del Carmen real estate taxes and closing costs include a 4% municipal acquisition tax (ISAI) paid by the buyer in Playa del Carmen, Quintana Roo, under the Solidaridad municipal law, as of December 2025. Buyers pay acquisition tax, registry fees, notary charges and, for foreign buyers in the coastal restricted zone, an SRE permit fee for a bank trust.
Source: Ley de Hacienda del Municipio de Solidaridad (Playa del Carmen), 10 December 2025
By Daniel Ortega, MDI · Last reviewed 30 October 2026 · Next review 2 March 2027
What you pay when you buy in Playa del Carmen
The buyer of real estate in Playa del Carmen pays an acquisition tax (ISAI) of 4% of the property's valuation, calculated on the highest of purchase price (updated by the statutory CPI factor), cadastral appraisal not older than 180 days, or a registered expert appraisal, under the municipal law. The buyer also pays Public Registry fees of 65.00 UMA per inscribable act ($7,625.15 MXN at the 2026 daily UMA value of $117.31), set by state law. Foreign buyers acquiring property in the 50-km coastal restricted zone pay an SRE permit fee of $21,648.83 MXN to obtain authorization for a bank trust (fideicomiso); the Mexican bank acts as trustee, while the foreign beneficiary receives use and enjoyment under the trust, and the bank charges a setup fee and annual administration fee quoted by the institution.
The notary's honorarios are governed by an arancel issued by the Secretaría de Gobierno under the state notary law; each notary provides a quote before closing. An independent appraiser's fee, when required, is also quoted in advance.
The sale of land and of constructions used exclusively as housing is exempt from IVA under federal law, so a resale of a house or condo in Playa del Carmen carries no value-added tax. The buyer should request a detailed written estimate from the notary covering all fees and taxes before signing a purchase contract.
Playa del Carmen property taxes and fees at a glance
Sources checked 30 October 2026| Tax or fee | Rate | Who pays | When | Source |
|---|---|---|---|---|
| ISAI (municipal acquisition tax) | 4% of highest valuation (purchase price updated by CPI factor, cadastral appraisal ≤180 days, or expert appraisal) | Buyer | At closing | Ley de Hacienda del Municipio de Solidaridad art. 23 QUINQUIES & 23 QUÁTER |
| Public Registry of Property (RPPC Quintana Roo) | 65.00 UMA per inscribable act ($7,625.15 MXN at 2026 UMA daily $117.31) | Buyer (typically) | At registration | Ley de Derechos del Estado de Quintana Roo art. 29 concept I |
| SRE permit for fideicomiso (foreign buyers in restricted zone) | $21,648.83 MXN | Buyer (foreign individual or entity) | Before trust execution | Ley Federal de Derechos art. 27 fr. V a; LIE art. 11 |
| Notary fees (honorarios) | Per official arancel (not publicly accessible); notary provides written quote | Buyer (typically) | At closing | Ley del Notariado para el Estado de Quintana Roo art. 15 |
| Bank trust (fideicomiso) setup & annual fee | Set by the bank (institución de crédito); request quote from trustee | Buyer / beneficiary | Setup at closing; annual fee yearly | LIE art. 11; fee by contract |
| Appraisal (avalúo) | Set by registered valuador; quote required | Buyer (if lender or ISAI calculation requires) | Before closing | Ley de Hacienda del Municipio de Solidaridad art. 23 QUÁTER fr. III |
| IVA on sale | Land and constructions used exclusively as housing: exempt; commercial, mixed-use, hotel or other taxable transactions may be subject to IVA at the applicable federal rate | Buyer (if IVA applies) | At closing | LIVA art. 9 fr. I–II |
ISAI (municipal acquisition tax)
4% of highest valuation (purchase price updated by CPI factor, cadastral appraisal ≤180 days, or expert appraisal)
Buyer · At closing · Ley de Hacienda del Municipio de Solidaridad art. 23 QUINQUIES & 23 QUÁTER
Public Registry of Property (RPPC Quintana Roo)
65.00 UMA per inscribable act ($7,625.15 MXN at 2026 UMA daily $117.31)
Buyer (typically) · At registration · Ley de Derechos del Estado de Quintana Roo art. 29 concept I
SRE permit for fideicomiso (foreign buyers in restricted zone)
$21,648.83 MXN
Buyer (foreign individual or entity) · Before trust execution · Ley Federal de Derechos art. 27 fr. V a; LIE art. 11
Notary fees (honorarios)
Per official arancel (not publicly accessible); notary provides written quote
Buyer (typically) · At closing · Ley del Notariado para el Estado de Quintana Roo art. 15
Bank trust (fideicomiso) setup & annual fee
Set by the bank (institución de crédito); request quote from trustee
Buyer / beneficiary · Setup at closing; annual fee yearly · LIE art. 11; fee by contract
Appraisal (avalúo)
Set by registered valuador; quote required
Buyer (if lender or ISAI calculation requires) · Before closing · Ley de Hacienda del Municipio de Solidaridad art. 23 QUÁTER fr. III
IVA on sale
Land and constructions used exclusively as housing: exempt; commercial, mixed-use, hotel or other taxable transactions may be subject to IVA at the applicable federal rate
Buyer (if IVA applies) · At closing · LIVA art. 9 fr. I–II
Yearly costs of owning
Property owners in Playa del Carmen pay annual property tax (predial) at rates set by the municipality: 0.0019 on built urban properties, 0.0045 on vacant urban land, and 0.0050 on vacant lots in Puerto Aventuras, Azteca and Vive Riviera Maya subdivisions, applied to the cadastral value. The municipality offers early-payment discounts of up to 25% if paid by January 31 and up to 20% if paid by February 28, under the municipal law.
Condominium owners also pay monthly or annual homeowner association (HOA) fees set by the regime; amounts vary by development and are stated in the condominium bylaws. Foreign owners holding property through a fideicomiso pay the bank an annual trust administration fee (quoted by the trustee); the $21,648.83 MXN SRE fee is for the permit to constitute the fideicomiso, and any later fee should be confirmed with SRE and the trustee.
Yearly costs of owning
Property owners in Playa del Carmen pay annual property tax (predial) at rates set by the municipality: 0.0019 on built urban properties, 0.0045 on vacant urban land, and 0.0050 on vacant lots in Puerto Aventuras, Azteca and Vive Riviera Maya subdivisions, applied to the cadastral value. The municipality offers early-payment discounts of up to 25% if paid by January 31 and up to 20% if paid by February 28, under the municipal law.
Condominium owners also pay monthly or annual homeowner association (HOA) fees set by the regime; amounts vary by development and are stated in the condominium bylaws. Foreign owners holding property through a fideicomiso pay the bank an annual trust administration fee (quoted by the trustee); the $21,648.83 MXN SRE fee is for the permit to constitute the fideicomiso, and any later fee should be confirmed with SRE and the trustee.
Taxes when you sell
Resident sellers of Mexican real estate pay ISR on the gain; the notary calculates a provisional payment by dividing the gain by years held (maximum 20 years), applying the progressive tariff, then multiplying the result by years held, and remits it to SAT. Residents selling their primary home (casa habitación) are exempt on proceeds up to 700,000 unidades de inversión (UDIs) provided the sale is executed before a notary and the exemption has not been claimed in the previous three years, under federal law.
Non-resident sellers pay a flat 25% ISR on gross proceeds with no deductions, withheld by the buyer if the buyer is a Mexican resident or remitted by the seller within 15 days otherwise. The sale of land and of constructions used exclusively for housing is exempt from IVA; commercial, mixed-use, hotel or other taxable transactions may be subject to IVA at the applicable federal rate; confirm the classification and rate with the notary.
The applicable withholding and filing responsibility depends on the seller's tax status and transaction structure; the notary should confirm the required documents and payment evidence.
Taxes when you sell
Resident sellers of Mexican real estate pay ISR on the gain; the notary calculates a provisional payment by dividing the gain by years held (maximum 20 years), applying the progressive tariff, then multiplying the result by years held, and remits it to SAT. Residents selling their primary home (casa habitación) are exempt on proceeds up to 700,000 unidades de inversión (UDIs) provided the sale is executed before a notary and the exemption has not been claimed in the previous three years, under federal law.
Non-resident sellers pay a flat 25% ISR on gross proceeds with no deductions, withheld by the buyer if the buyer is a Mexican resident or remitted by the seller within 15 days otherwise. The sale of land and of constructions used exclusively for housing is exempt from IVA; commercial, mixed-use, hotel or other taxable transactions may be subject to IVA at the applicable federal rate; confirm the classification and rate with the notary.
The applicable withholding and filing responsibility depends on the seller's tax status and transaction structure; the notary should confirm the required documents and payment evidence.
Taxes on rental income
Landlords who rent property in Playa del Carmen report rental income and pay ISR under the general income schedule; residents may deduct allowable expenses (maintenance, property tax, trust fees) and non-residents are taxed on gross rents. Long-term unfurnished rentals used exclusively as housing are exempt from IVA, but furnished rentals, short-term vacation rentals and hotel-use properties are subject to IVA at the applicable federal rate; confirm the treatment with the notary or tax adviser.
Hosts offering lodging via digital platforms (Airbnb, VRBO) are subject to a 6% state lodging tax under Quintana Roo law; the host or platform may have collection, registration and remittance obligations under Quintana Roo law; confirm the arrangement with SATQ and the platform. Platforms may also withhold federal ISR on behalf of hosts under the digital-services rules.
Landlords should confirm their ISR regime (incorporation or individual) and IVA and lodging-tax obligations with an accountant before listing a property for rent.
Taxes on rental income
Landlords who rent property in Playa del Carmen report rental income and pay ISR under the general income schedule; residents may deduct allowable expenses (maintenance, property tax, trust fees) and non-residents are taxed on gross rents. Long-term unfurnished rentals used exclusively as housing are exempt from IVA, but furnished rentals, short-term vacation rentals and hotel-use properties are subject to IVA at the applicable federal rate; confirm the treatment with the notary or tax adviser.
Hosts offering lodging via digital platforms (Airbnb, VRBO) are subject to a 6% state lodging tax under Quintana Roo law; the host or platform may have collection, registration and remittance obligations under Quintana Roo law; confirm the arrangement with SATQ and the platform. Platforms may also withhold federal ISR on behalf of hosts under the digital-services rules.
Landlords should confirm their ISR regime (incorporation or individual) and IVA and lodging-tax obligations with an accountant before listing a property for rent.
How closing works in Playa del Carmen
- The parties and notary confirm which contractual, title, tax, financing, trust and registration steps apply to the transaction.
- Buyer and seller sign a promissory purchase agreement (contrato de promesa) and buyer deposits earnest money in escrow or with the notary.
- Notary conducts title search (certificado de libertad de gravámenes) at the Public Registry and confirms property liens, debts and legal status.
- Buyer obtains SRE permit and opens bank trust (fideicomiso) if foreign; appraisal completed if required by lender or ISAI calculation.
- Notary prepares the deed (escritura), calculates ISAI and all taxes and fees, and buyer transfers purchase price and closing costs to notary's trust account.
- Buyer and seller (or their attorneys-in-fact) sign the escritura before the notary, who certifies signatures and remits ISAI and other taxes.
- Notary registers the signed escritura at the Public Registry; buyer receives certified copy and becomes the legal owner or fideicomiso beneficiary.
Playa del Carmen tax and closing articles
Notaries and lawyers in Playa del Carmen
Every real-estate transaction in Playa del Carmen must be executed before a licensed notary público, who certifies the deed, collects and remits ISAI and federal taxes, and registers the transfer at the Public Registry. The notary's fee schedule (arancel) is set by the state government but individual quotes vary; buyers should request a written estimate before signing a purchase contract. Not all steps (escrow, appraisal, SRE) are required for every transaction; the parties and notary confirm which apply.
Playa del Carmen taxes and closing costs FAQ
What is the predial rate and annual cost for a typical house in Playa del Carmen?
How much will a notary charge to close a real estate transaction in Playa del Carmen?
If a foreigner buys a house near the coast, how much does the bank trust cost?
Will a seller owe income tax when selling a vacation rental property after a few years?
How are short-term vacation rental platforms like Airbnb and VRBO taxed in Quintana Roo?
What is the total cost breakdown to close a house purchase in Playa del Carmen?
Is rental income from a primary residence subject to IVA or only income tax?
Does the buyer withhold ISR on a real estate sale in Playa del Carmen?
What should a buyer know about Playa del Carmen Real Estate Taxes and Closing Costs?
Written and reviewed by
Daniel Ortega
Real-estate writer · Maestría en Dirección Inmobiliaria (MDI)
Born and raised in Mexico City, living in Cancún since 2015.
Sources
Ley de Hacienda del Municipio de Solidaridad (Playa del Carmen), art. 23 QUINQUIES & 23 QUÁTER (ISAI rate 4%, base), art. 18 (predial discount) (10 December 2025) · Ley Federal de Derechos, art. 27 fr. V (SRE fideicomiso permit $21,648.83 MXN); Ley de Inversión Extranjera, art. 11 (restricted zone trust requirement) (7 November 2025) · Ley del Impuesto sobre la Renta, art. 93 fr. XIX a (primary-home exemption 700,000 UDIs), art. 160 (non-resident ISR 25%), art. 126 (provisional payment calculation) (1 April 2024) · Ley de Derechos del Estado de Quintana Roo, art. 29 (Public Registry 65.00 UMA); INEGI UMA 2026 daily $117.31 MXN; H. Ayuntamiento de Playa del Carmen predial rates (23 December 2022) · Ley del Impuesto al Valor Agregado, art. 9 fr. I–II (IVA exemption land & housing), art. 20 fr. II (IVA exemption unfurnished housing rental); Ley del Impuesto al Hospedaje del Estado de Quintana Roo, art. 8 (lodging tax 6% platform hosts) (12 November 2021) · Not tax or legal advice.