ISAI 2026: how much you pay when buying in Tulum, Cancún, Playa or Mérida
Discover exactly how much you pay in ISAI/ISABI when purchasing a property in Tulum, Cancún, Playa del Carmen or Mérida in 2026. Complete table by municipality and analysis of real costs.
ISAI 2026: how much it costs to buy in the southeast
When you buy a property, the list price is only the beginning. There is an acquisition tax that varies significantly depending on where you close the transaction. Between Quintana Roo and Yucatán, that difference can mean thousands of dollars in a luxury purchase.
This article shows you the complete 2026 table by municipality, how ISAI/ISABI is calculated, and why Mérida, in terms of acquisition tax, is considerably cheaper than Tulum or Cancún.
What is ISAI and why is it called ISABI in Quintana Roo?
The ISAI (Impuesto Sobre Adquisición de Inmuebles—Tax on Real Estate Acquisition) is a tax paid by the buyer once, when formalizing the property acquisition. In Quintana Roo it is called ISABI (Impuesto Sobre Adquisición de Bienes Inmuebles—Tax on Real Property Acquisition).
Both serve exactly the same purpose: to tax the transfer of real estate property. The difference lies in:
- The applicable rate, which varies by state and municipality
- The calculation basis, which is the highest value among three criteria
- Surcharges and additional fees, which differ depending on the zone
How it is calculated
It is not applied based on what you arbitrarily declare. ISAI/ISABI is calculated on the highest value of these three:
- The transaction price (contract)
- The cadastral value of the property
- The most recent professional appraisal
This means that if the property has an appraisal value higher than the negotiated price, you will pay on that appraisal. It is a mechanism that prevents underinvoicing.
ISAI 2026 table by municipality: Quintana Roo vs. Yucatán
Quintana Roo (ISABI)
Benito Juárez (Cancún) ISABI ≈ 3% + 10% additional surcharge on taxes and fees (tourism promotion). Effective rate: ~3.3% Solidaridad (Playa del Carmen) ISABI ≈ 3% Uniform with tourist municipalities. No additional surcharge. Tulum ISABI ≈ 3% + Mandatory trust if buyer is foreign (~1-1.5% additional). Effective rate: ~4-4.5% Bacalar / Othón P. Blanco (Chetumal) ISABI ≈ 3% Subject to Q. Roo's ISABI Law. Confirm current rate with local notary.Yucatán (ISAI)
Mérida ISAI Graduated 2% (deeds prior to 2016); 2.5% (2016-2021); Per Article 60 Municipal Finance Law (post-2022). No additional surcharges. Effective rate: ~2-2.5%Critical note: The reference rates above are set by each municipality and may be modified by local or state reform. The exact figure you will pay must be confirmed by your notary before signing, calculated on the cadastral value or appraisal of your specific property.
Example: real impact on a luxury purchase
Let's take a property worth $3,000,000 USD. We convert it to the basis on which tax is calculated (highest value among price, cadastral, and appraisal). Let's assume the appraisal matches the price.
Scenario A: Tulum (Quintana Roo)
- ISABI: $3,000,000 × 3% = $90,000
- Trust (foreign buyer): $3,000,000 × 1.2% = $36,000
- Acquisition cost: $126,000 (4.2% of value)
Scenario B: Playa del Carmen (Quintana Roo)
- ISABI: $3,000,000 × 3% = $90,000
- Acquisition cost: $90,000 (3% of value)
Scenario C: Mérida (Yucatán)
- ISAI: $3,000,000 × 2.5% = $75,000
- Acquisition cost: $75,000 (2.5% of value)
Difference: Between Tulum and Mérida, in the same transaction, you would pay $51,000 USD additional in tax and trust alone in Quintana Roo. That is nearly 2 percentage points of difference.
Why is Mérida cheaper than Tulum?
The difference stems from four factors:
1. Different tax regimes
Yucatán historically maintains a lower and more stable acquisition tax scheme. Quintana Roo, with a more dynamic tourism economy, charges higher rates.
2. Graduated rates vs. uniform rate
Mérida applies a graduated rate based on registration date, which favors recent transactions (2.5%). Quintana Roo applies a uniform 3% rate in all major tourist municipalities, with no distinction by date.
3. Additional surcharges in Quintana Roo
Benito Juárez (Cancún) adds a 10% surcharge on buyer's taxes and fees, dedicated to tourism promotion. Yucatán has no such surcharge.
4. Mandatory trust in Tulum
If you are foreign, you must establish a trust to acquire property in Tulum's restricted zone. This additional process adds between 1% and 1.5% to total acquisition cost. Mérida has no restricted zone for foreigners.
ISAI/ISABI is only one closing cost item
When negotiating a property price, it is essential to understand that the real entry cost is not the list price. You must budget for:
Typical breakdown of acquisition costs (4-6% of value)
- ISAI/ISABI: 2.5% to 3.3% (depending on municipality)
- Notary fees: 0.8% to 1.2%
- Property registration: 0.3% to 0.5%
- Trust (if applicable): 1% to 1.5%
- Professional appraisal: 0.1% to 0.3%
- Background/title search: Flat fees
Total estimated in Tulum (Quintana Roo, foreign buyer): 4.5% to 6%
Total estimated in Mérida (Yucatán): 3.5% to 4.5%
On a $3 million ticket, that one percentage point difference represents $30,000 USD.
How to budget it correctly
1. Don't use brochure estimates
When making an offer or committing capital, demand a real closing breakdown, calculated by the notary on your specific property. A lot in Ancestral is not the same as a penthouse in Aldea Zama.
2. Confirm cadastral value beforehand
Ask the seller or notary to obtain the current cadastral value of the property. If it exceeds the negotiated price, you will pay ISAI/ISABI on that value. It is public information at municipal treasuries.
3. Request the appraisal early
In Quintana Roo, the professional appraisal is mandatory for mortgage credit and directly affects the ISABI calculation basis. Obtaining it in advance prevents closing surprises.
4. Factor in nationality and restricted zone
If you are foreign and buy in Tulum, add the cost of the bank trust (mandatory in the 50 km coastal restricted zone). If you buy in Playa del Carmen or Mérida, that cost disappears.
ISAI 2026: pending changes and confirmations
Although the rates mentioned reflect the current tax structure, each municipality can modify its legislation. Before any signing:
- Cancún (Benito Juárez): Confirm whether the 10% surcharge remains in effect and how it is applied exactly.
- Tulum: Verify the trust rate with your fiduciary institution.
- Mérida: Check which category applies based on your deed date (2016-2021 vs. post-2022).
In each case, your notary must provide the exact calculation before the reservation. Do not sign without that number in black and white.
The true value of understanding ISAI
At Propyte, when we structure an investment in Tulum, Playa del Carmen, Cancún or Mérida, we start with real numbers, not promises. ISAI/ISABI is part of that transparency.
A smart investor knows that buying in the Riviera Maya or in Mérida is not just about location or amenities. It is about net return, and that includes acquisition costs you probably did not see in the initial sales presentation.
That is why we offer properties like Ancestral (lots from $299,000 in Tulum), Aldea Savia (from $2,635,566, mixed-use residential in the heart of Tulum), Narai (from $2,835,000, luxury vertical in Aldea Zama), Sanam Residential (from $2,890,000, apartments in Region 10), and Yaxnáh Caucel in Mérida (from $1,200,000). Each with detailed closing breakdown.
Want to know exactly how much you would pay in ISAI/ISABI on a specific property? Schedule a call with our commercial team. José Benjamín Paredes (General Director, Playa del Carmen), Felipe Luksic (Commercial Director, Tulum) and our Sales team will run the real numbers on your property before you make any decision.
Next steps
- Explore our portfolio: Ancestral, Aldea Savia, Narai, Sanam Residential, Yaxnáh Caucel and Dhamar Costa Mujeres. Each with transparent tax structure.
- Request a closing breakdown: If you already have a property in mind, we handle the exact ISAI/ISABI calculation with your notary.
- Connect with our team: Specialized advisory in Tulum, Playa del Carmen, Cancún and Mérida.
Real estate investment in the southeast is solid. The numbers, when clear from the start, are even more so.
