Who Pays What? A Clear Guide to Costs and Taxes in Mexico

One of the most common questions we get from international clients buying or selling property in the Riviera Maya is simple, and very important:

What costs do buyers pay, and which ones are the seller’s responsibility?

Understanding this upfront helps avoid surprises and allows you to plan your purchase or sale with clarity and confidence.

Costs and Taxes Paid by the Buyer

When purchasing property in the Riviera Maya, buyers should generally budget between 8% and 9% of the purchase price for closing costs. These are paid at closing and include the following:

1. Notary Fees

In Mexico, the Notary Public plays a central legal role in real estate transactions.

Notary fees include:

Drafting the deed
Verifying the legal status of the property
Calculating and collecting applicable taxes
Registering the transaction with the Public Property Registry

Fees vary depending on the value and complexity of the transaction.

3. Property Registration Fees

Paid to register the deed with the Public Property RegistryUsually, less than 1% of the purchase price

4. Trust (Fideicomiso) Setup — If Applicable

Foreign buyers purchasing within the restricted zone (within 50 km / 31 miles of the coast) acquire property through a bank trust (fideicomiso).

Setup fee: approximately USD $2,500
Annual fee: approximately USD $500–$700

5. Legal and Due Diligence Fees

Many buyers hire an independent real estate attorney to review the transaction.

Fees vary, but typically range from USD $1,500 to $3,000, depending on the complexity

Costs and Taxes Paid by the Seller

Sellers in Mexico also have specific obligations, primarily related to capital gains tax and brokerage fees.

1. Capital Gains Tax (ISR)

Capital gains tax applies when a property is sold for more than its original acquisition value.

The amount depends on factors such as:

Original purchase price
Documented improvements
Length of ownership

A Notary calculates and withholds the tax at closing

👉 Important:
Mexican tax residents may qualify for a capital gains exemption on their primary residence, provided certain requirements are met.

2. Real Estate Brokerage Commission

Typically paid by the seller
Rates vary, but commonly range between 6% and 7% + VAT, depending on the agreement

3. Outstanding Expenses

Before closing, the seller must provide documentation showing no outstanding debts related to the property, including:

Property tax (Predial) paid
HOA fees paid
Utilities paid
Municipal “no-debt” certificates required by the Notary

Who Pays What: Quick Summary

Buyer usually pays:

Acquisition tax
Notary and registration fees
Trust setup and annual fees (if applicable)
Legal review and due diligence

Seller usually pays:

Capital gains tax (if applicable)
Real estate brokerage commission
Municipal no-debt certificates and any outstanding property-related expenses

Real estate transactions in the Riviera Maya are safe and well-regulated when handled correctly, but the process is different from what buyers may be used to in the U.S. or Canada.

Having a clear understanding of who pays what, and working with experienced professionals makes the entire process smoother, more transparent, and far less stressful.

If you’re considering buying or selling in the Riviera Maya and want a clear picture tailored to your situation, it’s always worth reviewing the numbers before making a decision.

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