Los Cabos Annual Property Taxes
Annual property taxes are relatively low here in Los Cabos. While inexpensive to most it is still important to understand how they are derived and to make sure you are being charged correctly.
PLEASE NOTE: YOU WILL NEVER BE SENT A STATEMENT – MAIL OR EMAIL. IT IS YOUR RESPONSIBILITY AS A TAXPAYER TO KNOW YOUR ANNUAL PROPERTY TAXES ARE DUE EACH YEAR.
Websites
The websites for understanding your annual property taxes are:
- https://www.tesoreria.loscabos.gob.mx/
- http://www.eloscabos.gob.mx/ > Consulta Predial (Property Consultation) or http://www.eloscabos.gob.mx:8080/E_LOSCABOS/PREDIAL/Consulta_Predial.aspx?LANG=MX
To interrogate your property taxes you will need the “CLAVE CATASTRAL” (Registry Key) which is a either a 12 character alpha numeric key (ie 401135004523) or a 17 character alpha numeric key separated by a dash after the first 12 characters (ie. 401135004523-00AX15). After you input your Key to #3 above your will see a screen that looks like this:
If you see a screen that looks like this (click here) then the Clave is not valid. Review your Fideicomiso and ensure you have the correct Clave Catastral.
Reading the statement
Ensure your personal items are correct. If you just purchased the property you may see details for the previous owner. This is because the registration process is not complete. You MUST still pay the taxes as the Key is assigned to your property. Having a different name makes no difference to the tax department.
Base Catastral (Registry Base): This is the registered property value in Pesos. Jurisdictions in the US and Canada re-assess property values on an annual basis. In Los Cabos, the major re-assessment happens when a property is sold. In between property sales, the tax office updates the value periodically based on inflation or other indices.
For example this is the change in Base Catastral for our home:
|
Tax Year |
Catastral
Base |
Increase |
|
2017 |
$5,051,169.18 |
|
|
2018 |
$5,253,214.57 |
4.00% |
|
2019 |
$5,253,214.57 |
0.00% |
|
2020 |
$5,462,045.84 |
3.98% |
|
2021 |
$5,462,045.84 |
0.00% |
|
2022 |
$5,734,927.16 |
5.00% |
TASA (Rate): This is the taxation rate applied to your property. For residential properties there are two rates that may apply:
TASA 1.5331 / 1000 – applies to property where the property is the personal residence of the owner.
TASA 3.0663 / 1000 – applies to property where the property is the not the personal residence of the owner such as an investment property or a second home to a non-resident.
Tax Calculation: Annual Taxes before early pay discounts are calculated as follows:
BASE | TASA | TOTAL | |
$4,000,000 | x 1.5331 | / 1000 = | $6,132.40 |
$4,000,000 | x 3.0663 | / 1000 = | $12,265.20 |
TIP: If you have a 3.0663 TASA and you are a Permanent Resident and live in your property you can contact the tax office to have the TASA changed. For this process it is best to hire someone who is fluent in Spanish to facilitate the process.
Early Pay discounts
In Los Cabos the municipality offers early pay discounts when paying your annual property taxes. If you pay in the month of January you will receive a 20% discount, February – 15% discount and March – 10% discount. Paying after the end of march you will owe the full amount.
Paying your Annual Property Taxes
The most convenient way to pay your property taxes is online through this website: https://www.tesoreria.loscabos.gob.mx/. This site is sometimes not functioning and you must pay in person at a local tax office. The marina location is very convenient, and you can go for a walk around the marina after.
Tax Office Locations
Cabo San Lucas – Centro: Google Maps Location
Cabo San Lucas – Marina: Google Maps Location
San Jose del Cabo: Google Maps Location (unverified)
Richard Perry
January 18, 2024 at 11:44 amIn your TIP you state “If you have a 3.0663 TASA and you are a Permanent Resident and live in your property you can contact the tax office to have the TASA changed. For this process it is best to hire someone who is fluent in Spanish to facilitate the process. ” If you are a permanent Resident in Cabo, you most likely purchased your home through a Fideicomiso. The tax office these days have an interpretation (probably not legal) that in the case of a trust, the Fiduciary (i.e. the Bank) is the owner and since the bank does not live in the property, it is placed in the higher TASA category. Thus, every permanent resident here is getting screwed and placed in the higher tax rate.
Dean Short
January 18, 2024 at 12:50 pmHi Richard,
We’d heard this may be going on. It does seem like a tax grab alright.