Ensenada closing costs and ISAI (2026)

Closing costs on an Ensenada purchase through a fideicomiso run about 5.5% to 5.9% of the price in 2026, before legal fees. Ensenada adds a public-safety surcharge of 0.25% of the tax base, paid with its ISAI, and its top bracket reaches 5.75%, so it is the most expensive of the four towns we track in ISAI terms for homes above about USD 550,000. The estimate at the top of this page includes the surcharge.

Written by Galarza Legal · Updated October 2026

Estimates only. Every fee, tax, cost and total on this page is an estimate for general information, based on the 2026 published government tables and typical quotes from banks, notaries and appraisers. What you actually pay is set by each office, bank, notary or provider when you pay it, and changes with the exchange rate, the appraisal and the details of your property. Galarza Legal confirms figures only in a written quote.

Use the estimator on this page (it runs in your browser) for a figure for your price and structure, or ask us for an exact quote.

What is ISAI?

ISAI (Impuesto sobre Adquisición de Inmuebles) is the acquisition tax the buyer pays to the municipality. It is calculated on the highest of the price, the valor catastral recorded by the catastro and the avalúo (appraisal), and it is paid through the notary at closing.

What are Ensenada's ISAI brackets for 2026?

The Ley de Ingresos del Municipio de Ensenada for 2026, Article 4, has ten brackets, more than Rosarito or San Felipe. The marginal rate starts at 1.25%, the lowest starting rate of the four towns, and climbs in half-point steps to 5.75% for any part of the base above MXN 10.6 million. Each fixed amount equals the tax on the brackets below it, so you pay the higher rate only on the slice of the base inside your bracket.

Formula: ISAI = (base − bracket floor) × marginal rate + fixed amount, then add the surcharge explained below. Dollar limits are rough conversions at 18.50 MXN per USD.

Bracket	Base from (MXN)	Base up to (MXN)	About USD up to	Fixed amount (MXN)	Marginal rate
1	0.01	500,000	27,027	0	1.25%
2	500,000.01	1,000,000	54,054	6,250	1.75%
3	1,000,000.01	1,600,000	86,486	15,000	2.25%
4	1,600,000.01	2,600,000	140,541	28,500	2.75%
5	2,600,000.01	3,800,000	205,405	56,000	3.25%
6	3,800,000.01	5,000,000	270,270	95,000	3.75%
7	5,000,000.01	6,800,000	367,568	140,000	4.25%
8	6,800,000.01	8,600,000	464,865	216,500	4.75%
9	8,600,000.01	10,600,000	572,973	302,000	5.25%
10	above 10,600,000	—	above 572,973	407,000	5.75%

Estimates only. Final amounts are set by each office, bank, notary or provider at the time of payment, and change with the exchange rate, the appraisal and the details of the property.

How does the 0.25% public-safety surcharge work?

Article 4 adds a sobretasa (surcharge) for public safety of 0.25% of the tax base, not of the tax, on top of the bracket result. It is paid together with the ISAI through the notary.

Two consequences matter for a buyer. First, the surcharge is flat, so it adds the same quarter point at every price: MXN 9,250 on a USD 200,000 home, MXN 16,188 at USD 350,000 and MXN 37,000 at USD 800,000. Second, above MXN 10.6 million the combined marginal cost reaches 6.0% (5.75% plus 0.25%). That is why Ensenada's lower starting rate stops helping on larger purchases.

Put together, the combined marginal cost in Ensenada runs 1.5% in bracket 1, 3.5% in bracket 5, 4.5% in bracket 7, 5.0% in bracket 8 (from about USD 368,000), 5.5% in bracket 9 (from about USD 465,000) and 6.0% in bracket 10 (from about USD 573,000).

Ensenada worked examples at USD 200,000 to 800,000

Example at USD 350,000 (MXN 6,475,000): the base is in bracket 7, so (6,475,000 − 5,000,000) × 4.25% + 140,000 = MXN 202,688. The surcharge is 6,475,000 × 0.25% = MXN 16,188. ISAI in total: MXN 218,875, or 3.38% of the price.

The total column adds the notary and IVA, registry, appraisal, SRE permit, the trustee bank's setup fee and its first annual fee for a foreign buyer with a new fideicomiso, at 18.50 MXN per USD, excluding legal fees.

Price (USD)	Base (MXN)	Bracket	Estimated tariff ISAI (MXN)	Estimated surcharge 0.25% (MXN)	Estimated ISAI total (MXN)	Effective ISAI	Estimated Total buyer cost (MXN)	Estimated total (USD)	Estimated total %
200,000	3,700,000	5	91,750	9,250	101,000	2.73%	216,305	11,692	5.85%
350,000	6,475,000	7	202,688	16,188	218,875	3.38%	359,051	19,408	5.55%
500,000	9,250,000	9	336,125	23,125	359,250	3.88%	515,802	27,881	5.58%
800,000	14,800,000	10	648,500	37,000	685,500	4.63%	863,031	46,650	5.83%

Estimates only. Final amounts are set by each office, bank, notary or provider at the time of payment, and change with the exchange rate, the appraisal and the details of the property.

Where does Ensenada's ISAI rise faster than other towns?

Up to the middle of the market Ensenada is close to its neighbors: at USD 200,000 its effective ISAI (2.73%) matches Rosarito's, and at USD 350,000 it is 3.38% against Rosarito's 3.36%. The difference opens at the top. At USD 800,000 Ensenada's effective ISAI is 4.63%, while Rosarito, Tijuana and San Felipe sit between 4.21% and 4.27%. The total buyer cost at that price is 5.83%, about USD 3,000 more than in Rosarito.

What to do with this: on a high-value Ensenada purchase, the appraisal matters. If the avalúo comes in above the agreed price, ISAI is charged on the appraisal, and at 6.0% marginal each extra peso of value costs more than elsewhere. Ask your lawyer to review the appraisal before the notary closes the calculation, and keep a margin of about 6% of the price for closing costs.

How do a direct purchase or a mortgage change an Ensenada closing?

The totals above assume a foreign buyer paying cash through a new fideicomiso. Two common variations change the list of costs, not the ISAI:

Mexican national buying directly. No SRE permit and no trustee bank, so the SRE fees (about MXN 22,245) and the bank's setup and first annual fee (about MXN 22,200 at reference rates) drop out. At USD 350,000 that brings the Ensenada estimate to about MXN 314,606, or 4.86% of the price.
Buying with a Mexican mortgage. The RPPC charges MXN 11,877.34 in 2026 to register the mortgage, on top of the trust inscription, and the notary's work on the loan adds to its fee. The lender quotes its own appraisal and opening costs.
Taking over a seller's trust. A residential trust needs no new SRE permit or permit modification; the bank reports the assignment to the SRE and charges its own assignment fee. ISAI, with its surcharge, is still due on the full base. At USD 350,000 that brings the estimate to about MXN 336,806, or 5.20% of the price.

What should Ensenada buyers check locally?

Ensenada is a large municipality with a long Pacific coastline, and the coastal areas where foreign buyers usually purchase lie inside the restricted zone under Article 27 of the Constitution. Foreign buyers use a fideicomiso with an SRE permit; the permit costs MXN 21,648.83 plus MXN 596.29 for the examination in 2026 (Ley Federal de Derechos, Art. 25). Before you sign:

Confirm the land is private property. Outside the city, some land is still ejido, which is governed by agrarian law (Ley Agraria). A deed or a civil lawsuit does not turn ejido land into private property.
Locate the federal maritime zone. On oceanfront and bay-front lots, the 20-meter strip from the high-tide line is ZOFEMAT: federal, not ownable, usable only under a SEMARNAT concession.
Check the lien certificate (MXN 503.41 at the RPPC in 2026) and the registry history for mortgages or embargos.
Ask for current predial, water and HOA receipts before the notary schedules the signing.
Know the court calendar. Ensenada's civil courts are scheduled to start applying the new national procedure code (CNPCF, oral trials) to new cases on 1 December 2026 (state Congress declaratoria, Periódico Oficial, 30 January 2026); earlier cases continue under the old Código de Procedimientos Civiles.

How Galarza Legal can help with an Ensenada purchase

Galarza Legal is a Baja California law practice led by Lic. Pati Claudia Galarza (Cédula Profesional 15176510), with offices in Playas de Rosarito and San Felipe. For Ensenada buyers we review title, land status and the coastal boundary, coordinate the notary, the SRE permit and the trustee bank, and check the ISAI and surcharge figures the notary calculates. Each party bills you and you pay it directly; the firm never holds client money for third parties.

Home-country tax questions belong with a U.S. or Canadian tax professional. Call +1 619-568-2424, email info@galarza.mx or book a consultation.

Frequently asked questions

How much is ISAI in Ensenada in 2026?

Article 4 sets marginal rates from 1.25% to 5.75%, plus a public-safety surcharge of 0.25% of the tax base, paid with the ISAI. In effective terms that is about 2.73% at USD 200,000, 3.38% at USD 350,000, 3.88% at USD 500,000 and 4.63% at USD 800,000. These figures are estimates; the final amounts are set by each office, bank, notary or provider when you pay them.

Is the 0.25% surcharge charged on the price or on the tax?

On the tax base (the highest of price, catastral value and appraisal): Article 4 sets it at 0.25% of the base, and it is paid with the ISAI. The notary confirms the final figure. These figures are estimates; the final amounts are set by each office, bank, notary or provider when you pay them.

What are total closing costs in Ensenada for a USD 350,000 home?

About MXN 359,051, or USD 19,408 (5.55%), for a foreign buyer with a new fideicomiso, at 18.50 MXN per USD, excluding legal fees. These figures are estimates; the final amounts are set by each office, bank, notary or provider when you pay them.

Why is Ensenada more expensive for high-value homes?

Its top bracket of 5.75% starts above MXN 10.6 million and the surcharge adds 0.25%, a 6.0% marginal cost. At USD 800,000 total buyer costs reach about 5.83%. These figures are estimates; the final amounts are set by each office, bank, notary or provider when you pay them.

Can I buy ejido land near Ensenada?

Not as private property while it is still ejido. Ejido land follows agrarian law, and turning it into private property goes through the ejido's own procedures. Have the attorney review the land's status before you pay anything.

Do I need a fideicomiso in Ensenada?

Yes, if you are a foreign buyer of residential property. All of Baja California is in the restricted zone, so a Mexican bank holds title as trustee and you are the beneficiary.

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Galarza Legal — Playas de Rosarito · San Felipe · info@galarza.mx · +1 619-568-2424