Tulum Real Estate Taxes and Closing Costs

A buyer pays the municipal acquisition tax (ISAI) at 4% of the property value under Tulum municipal law article 50, and the RPPC fee schedule lists 65 UMA for analysis and qualification of an inscribable or annotable act; separate inscription charges may apply per Ley de Derechos article 29. Notary fees are set by state tariff. Foreign buyers establishing a fideicomiso for property in the restricted zone pay an SRE permit fee of MXN 21,648.83 under LFD article 27 fraction V a, plus bank trust setup fees. The sale of land and buildings or parts of buildings used exclusively as housing is exempt from IVA under LIVA article 9 fractions 1 and II.

No. Tulum lies within the coastal restricted zone (50 km from the coast) per Constitution article 27 and LIE article 10. Foreigners acquiring real estate in the restricted zone must use a bank trust (fideicomiso) under LIE article 11 and obtain an SRE permit. As of October 2026, the Federal Duties Law lists the fee as MXN 21,648.83, subject to statutory changes. Direct ownership by foreigners in the restricted zone is prohibited under the Constitution.

The 700,000-UDI threshold is not a partial exemption of the first 700,000 UDI under LISR article 93 fraction XIX a. For the excess, the gain and tax are calculated under Chapter IV, with deductions apportioned by the statutory ratio. The notary calculates and withholds the provisional ISR on the excess. The exemption is available only if no other primary home was sold for exemption in the prior three years.

Unfurnished property used exclusively as housing is IVA-exempt. The exemption does not apply to furnished property, hotels or lodging houses; confirm the applicable IVA rate and classification for the activity. Residents owe ISR at 15-35% depending on income bracket (LISR articles 114-118). Quintana Roo lodging-tax treatment, rate and collection obligations depend on the accommodation category and current state law. A tax adviser confirms the classification and obligations.

For resident sellers, the notary applies LISR article 126. The gain (sale price minus acquisition cost and allowed deductions) is divided by the number of years the property was held (maximum 20 years). The result is multiplied by the applicable progressive tariff rate, then multiplied again by the number of years held; the result is the provisional ISR. The notary remits the withholding to the tax authority at closing. A tax adviser reviews the calculation and the seller's annual return.

ISAI (acquisition tax) is a one-time municipal tax of 4% of the property value, paid by the buyer at closing per Tulum municipal law article 50. Predial is the annual property tax owed by the owner to the municipality, based on cadastral value. The RPPC fee schedule lists 65 UMA for analysis and qualification of an inscribable or annotable act; separate inscription charges may apply, per Ley de Derechos article 29. Each charge has a distinct legal basis and timing.

Yes. Non-residents and foreigners selling Mexican real estate owe 25% ISR on the full sale price without deductions, per LISR article 160. The buyer or notary withholds the tax if the payee is resident in Mexico or has a permanent establishment in the country; otherwise the seller must remit the ISR within 15 days of the sale. Non-residents with a representative in Mexico and a sale formalized before a notary may opt to pay tax on the gain at the maximum progressive rate. A tax adviser confirms withholding and filing obligations.

Tulum municipal law grants a discount of up to 25% when the full annual predial is paid in a single payment before 31 January, and up to 15% when paid before the last business day of February. The owner pays the predial at the Municipal Treasury (Tesorería Municipal) during the discount period. The discount is subject to municipal approval per Ley de Hacienda del Municipio de Tulum. The treasurer confirms the discount percentage and payment deadline each year.