Where therules change.
Baja California Sur has five municipalities. The federal rules are the same everywhere, but the tax office, the registry and the cadastral roll are local — which is why the same transaction can run differently an hour up the highway.
Mexico's restricted zone runs 50 kilometres inland from any coastline and 100 kilometres from an international border. Baja California Sur is narrow enough that effectively all of it falls inside. A foreign buyer therefore holds residential property through a bank trust rather than direct title.
Markers show each municipal seat. This is a jurisdiction reference, not a listing map.
Los Cabos
Seat · San José del Cabo
Covers Cabo San Lucas, San José del Cabo, the Corridor, the East Cape and the Pacific side. First municipality in the state to raise the acquisition tax to 3%, effective January 2025.
La Paz
Seat · La Paz
The state capital, and the state offices most paperwork ultimately passes through. Also covers Todos Santos and El Pescadero on the Pacific.
Loreto
Seat · Loreto
Smaller registry and cadastral office, so document timelines can run differently from Los Cabos.
Comondú
Seat · Ciudad Constitución
Largely agricultural, with more ejido land in circulation — ownership history deserves closer checking here.
Mulegé
Seat · Santa Rosalía
The northern municipality, including Bahía Concepción and San Ignacio. Long coastline, so almost everything sits inside the restricted zone.
Checked September 2026. Figures move, and each transaction is calculated on its own numbers — confirm with your notario or attorney before relying on them.
Baja Property Insider is not a real estate brokerage. We hold no listings, represent no seller, and nothing on this page is a valuation, an appraisal, or a recommendation to buy or sell.
Not sure which rules apply to you?
Bring the property and the paperwork you have. We will tell you which office handles it and what the sequence looks like from here.