Tijuana closing costs and ISAI (2026)
A foreign buyer closing in Tijuana through a fideicomiso pays about 5.4% to 5.7% of the price in closing costs in 2026, before legal fees. Tijuana writes its ISAI tariff in UMAs rather than pesos, so the tax takes one extra conversion step. The estimate at the top of this page does that conversion for you.
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 municipal tax a buyer pays on acquiring real estate. The base is the highest of the price, the valor catastral on file with the catastro and the avalúo (appraisal); the notary calculates it and usually pays it from funds the buyer gives the notary at closing.
What is a UMA, and why is Tijuana's tariff written in UMAs?
The UMA (Unidad de Medida y Actualización) is a reference unit that Mexican laws use to express fees, fines and thresholds instead of tying them to the minimum wage. INEGI publishes its value each year. For 2026 the daily UMA is MXN 117.31.
Tijuana's Ley de Ingresos for 2026, Article 8, sets the ISAI brackets, and the fixed amounts, in UMAs. To use it you divide the tax base in pesos by 117.31, find the bracket, apply the formula in UMAs and multiply the result back by 117.31. The effect is that Tijuana's peso brackets adjust automatically when the UMA is updated, while the other towns' peso brackets stay fixed until their next income law.
A practical point: Article 8 uses the UMA 'vigente', and the tax arises when the acquisition takes place, normally the signing of the deed. The UMA changes every 1 February, so a closing that slips past that date can land on slightly different peso limits.
What is Tijuana's ISAI tariff for 2026?
Ten brackets, each about 7,071 UMAs wide (roughly MXN 829,000). The marginal rate starts at 1.5% and rises to 4.677% in the top bracket, which begins near MXN 7.47 million. The peso and dollar columns are conversions at the 2026 UMA and 18.50 MXN per USD, rounded; the UMA columns are what the law says. Rates and fixed amounts are as printed in Art. 8, including bracket 7's rate of 3.318%. Each fixed amount is the bracket's floor times a flat rate, not a running total of the brackets below, so the tax jumps at every bracket limit (see below).
| Bracket | Base from (UMAs) | Base up to (UMAs) | About MXN up to | About USD up to | Fixed amount (UMAs) | Marginal rate |
|---|---|---|---|---|---|---|
| 1 | 0.01 | 7,070.89 | 829,486 | 44,837 | 0 | 1.500% |
| 2 | 7,070.90 | 14,141.78 | 1,658,972 | 89,674 | 123.74 | 1.853% |
| 3 | 14,141.79 | 21,212.66 | 2,488,457 | 134,511 | 282.83 | 2.206% |
| 4 | 21,212.67 | 28,283.55 | 3,317,943 | 179,348 | 477.28 | 2.559% |
| 5 | 28,283.56 | 35,354.43 | 4,147,428 | 224,185 | 707.08 | 2.912% |
| 6 | 35,354.44 | 42,425.32 | 4,976,914 | 269,022 | 972.24 | 3.265% |
| 7 | 42,425.33 | 49,496.20 | 5,806,399 | 313,859 | 1,272.75 | 3.318% |
| 8 | 49,496.20 | 56,567.09 | 6,635,885 | 358,696 | 1,608.62 | 3.971% |
| 9 | 56,567.10 | 63,637.98 | 7,465,371 | 403,534 | 1,979.84 | 4.324% |
| 10 | above 63,637.98 | — | above 7,465,371 | above 403,534 | 2,386.42 | 4.677% |
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.
Step by step: ISAI on a USD 350,000 Tijuana purchase
Take a condo bought for USD 350,000, which is MXN 6,475,000 at 18.50 MXN per USD, and assume the price is higher than the catastral value and the appraisal.
- Convert the base to UMAs: 6,475,000 ÷ 117.31 = 55,195.64 UMAs.
- Find the bracket: 55,195.64 falls in bracket 8 (49,496.20 to 56,567.09 UMAs), marginal rate 3.971%, fixed amount 1,608.62 UMAs.
- Apply the formula: (55,195.64 − 49,496.20) × 3.971% + 1,608.62 = 1,834.94 UMAs.
- Convert back to pesos: 1,834.94 × 117.31 = MXN 215,257, an effective rate of 3.32%.
- Add the rest of the buyer's costs (firm's 2026 estimate): notary fees and IVA (8% if the notary applies the border incentive) about MXN 68,643; RPPC registry fees MXN 13,089; appraisal MXN 14,000; SRE permit and examination MXN 22,245; trustee-bank setup and first annual fee about MXN 22,200. Total about MXN 355,433, or USD 19,213 (5.49%).
Tijuana worked examples at USD 200,000 to 800,000
The table runs the same calculation at four prices for a foreign buyer with a new fideicomiso, buyer's side only, at 18.50 MXN per USD, excluding legal fees.
Tijuana's curve has its own shape. At USD 200,000 its effective ISAI (2.54%) is below Rosarito's and Ensenada's. Around USD 500,000 it is the highest of the four towns (3.93%), because the brackets step up quickly through the middle range. At USD 800,000 it is the lowest (4.21%), because the top marginal rate of 4.677% is lower than the 5% or more charged at the top elsewhere.
| Price (USD) | Base (MXN) | Base (UMAs) | Bracket | Estimated ISAI (MXN) | Effective ISAI | Estimated Total buyer cost (MXN) | Estimated total (USD) | Estimated total % |
|---|---|---|---|---|---|---|---|---|
| 200,000 | 3,700,000 | 31,540 | 5 | 94,073 | 2.54% | 209,378 | 11,318 | 5.66% |
| 350,000 | 6,475,000 | 55,196 | 8 | 215,257 | 3.32% | 355,433 | 19,213 | 5.49% |
| 500,000 | 9,250,000 | 78,851 | 10 | 363,418 | 3.93% | 519,970 | 28,106 | 5.62% |
| 800,000 | 14,800,000 | 126,162 | 10 | 622,991 | 4.21% | 800,522 | 43,271 | 5.41% |
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.
What can move a Tijuana estimate up or down?
Tijuana's brackets are narrow, each about USD 45,000 wide, so small changes in the base can move a purchase into a different bracket. Four things are worth checking before you budget:
- The base. If the appraisal or the catastral value comes in above the agreed price, ISAI is charged on that higher figure, and with brackets this narrow it may also be a higher bracket.
- Bracket limits. As the tariff is printed, the fixed amount at the start of every bracket is higher than the tax at the end of the one before, so a base just over a limit costs more than one just under it: from about 18 UMAs (MXN 2,100) at the first limit to about 101 UMAs (MXN 11,900) between brackets 7 and 8. If your price or appraisal sits near a limit in the table, ask the notary to show the calculation.
- The UMA on the signing date. A deed signed after the annual UMA update on 1 February uses the new value.
- The trustee bank. Reference setup fees run about USD 600–750 and annual fees about USD 550–650, depending on the bank. A mortgage adds an RPPC inscription of MXN 11,877.34 plus the lender's own costs.
What should buyers in Tijuana know locally?
Tijuana sits on the U.S. border and on the Pacific, so it is inside the restricted zone on both counts (Mexican Constitution, Art. 27). A foreign buyer cannot take direct title to a home here; the fideicomiso, with an SRE permit, is the usual route. A Mexican company can hold title directly but is meant for commercial use.
Foreign buyers most often look at Playas de Tijuana and the other coastal neighborhoods. Points to check there:
- Oceanfront lots: the 20-meter strip from the high-tide line is the federal maritime zone (ZOFEMAT). It cannot be owned, only used under a SEMARNAT concession, and beaches are public access. Make sure what you are paying for is the private lot behind it.
- Condominiums: ask for the HOA's no-debt letter and the condominium rules, and confirm the unit has its own folio real (registry record) at the RPPC, under a condominium regime that is itself registered.
- Predial and water: get current receipts. An unpaid balance can delay the deed.
- Disputes: Tijuana's civil courts are scheduled to move to the new national procedure code (CNPCF, oral trials) on 31 March 2027 (state Congress declaratoria, Periódico Oficial, 30 January 2026). Until then new civil cases follow the old Código de Procedimientos Civiles.
How Galarza Legal can help with a Tijuana purchase
Galarza Legal works with buyers in Tijuana from its office in Playas de Rosarito (Blvd. Popotla 3009, Playa Encantada). Lic. Pati Claudia Galarza (Cédula Profesional 15176510) reviews the title, the contract and the condo paperwork, coordinates the notary, the SRE permit and the trustee bank, and checks the notary's ISAI calculation against the UMA tariff. You pay each party directly; the firm does not hold or forward client funds.
For questions about taxes in your home country, ask a U.S. or Canadian tax professional. Call +1 619-568-2424, email info@galarza.mx or book a consultation.
Frequently asked questions
What is the UMA value for 2026?
How much is ISAI in Tijuana?
What are total closing costs in Tijuana for a USD 350,000 condo?
Is Tijuana in the restricted zone?
Can I own the beach in front of my Playas de Tijuana home?
Does the UMA change during the year?
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Related guides
- Baja California closing costs overview
- Galarza Legal in Tijuana
- Fideicomiso in Tijuana
- Closing costs in Playas de Rosarito
- Beachfront property and the federal zone
- Restricted-zone trusts explained
- Book a consultation
Galarza Legal — Playas de Rosarito · San Felipe · info@galarza.mx · +1 619-568-2424