Predial in Mexico City: How Property Tax Works and How to Pay
Who owes predial, how the city calculates it, the January and February discounts for paying the year up front, and what to check in a lease.
Predial (impuesto predial) is Mexico City’s annual property tax, owed by the owner of a home or lot and calculated from its cadastral value (valor catastral). It is due every two months, and owners who pay the whole year up front receive a discount: in 2026, 8% for paying in January and 5% for paying in February.
Who has to pay predial?
The owner pays predial, not the tenant. The tax falls on the property, so an unpaid balance stays attached to it and shows up when the property is sold. Each property has its own account number (cuenta predial), printed on the bill.
A lease can still shift the cost. Some landlords include predial in the rent and others list it as a separate charge, which is legal if the contract says so. Read the clause before signing, and ask for the latest predial receipt; it proves the landlord’s ownership details match the lease and is also accepted as proof of address for some procedures. Our guide to renting an apartment in Mexico City covers the other costs leases usually assign.
How is predial calculated?
Predial starts from the cadastral value, which combines the value of the land and the value of the construction. The city sets unit values per square meter for each area and type of building in its tax code (Código Fiscal de la Ciudad de México), and those values are updated each year.
- The land value comes from the lot size multiplied by the unit value for its area.
- The construction value comes from the built area, its use, quality class and age.
- The total cadastral value falls into a value range (rango) with a fixed amount plus a percentage on the excess.
- The yearly tax is divided into six bimonthly payments.
Owners can also have the cadastral value set by an authorized appraisal. If you think the city’s figure is wrong, Finanzas CDMX handles corrections to the cadastral data.
What does the predial bill show?
The bill, sent by the city finance office (Finanzas CDMX), is a proposal of the cadastral value and the tax due. It lists the cuenta predial, the registered owner and address, the land and built areas, the use and class assigned to the building, the cadastral value and the amount for each bimonthly period. Compare the areas and use with reality: a home recorded as larger, newer or commercial pays more. If something is wrong, ask Finanzas to correct the cadastral data before paying a year in advance.
When is predial due and what discounts exist?
Predial is billed in six bimonthly installments, and owners can instead pay the year in advance. For 2026, the city applied these early-payment discounts, according to city announcements:
| Payment option | Discount (2026) |
|---|---|
| Full year paid in January | 8% |
| Full year paid in February | 5% |
| Bimonthly payments | None |
The city also offers reductions for some groups, such as older adults and pensioners, if they apply and meet the conditions. Late payments carry surcharges (recargos) at monthly rates that Finanzas CDMX publishes. The 2027 discounts will be set in the city’s 2027 fiscal rules, so check them in December before planning a January payment.
How do you pay predial online?
Payment goes through the Finanzas CDMX portal or at banks and authorized stores with a payment reference (línea de captura).
- Go to the Finanzas CDMX site and open the predial payment option.
- Enter the cuenta predial number from your bill.
- Choose the bimonthly installment or the annual payment, and check that the discount appears if you pay early.
- Generate the 20-digit línea de captura and pay by card online or at a bank or authorized store.
- Download and keep the receipt (comprobante); you can reprint it later from the same site.
The same portal shows pending balances (adeudos), which is worth checking before you buy a property or sign a long lease with an option to buy.
What should buyers and tenants check?
Unpaid predial follows the property, so the checks happen before money changes hands.
- Buyers: the notary (notario) handling the purchase requests proof that predial and water are paid up. Ask the seller for past predial and water receipts early.
- Tenants: confirm in writing who pays predial and how it is billed to you, if at all. A landlord who cannot show a recent receipt may also be behind on other obligations.
- Foreign owners: the same tax applies whatever your nationality, and bills go to the property address registered with Finanzas, so keep that address current.
Water is a separate bill from SACMEX, the city water system; our guide to water in Mexico City explains it.
Bottom line
If you own, put January on your calendar and pay the year early to take the discount. If you rent, settle in the lease who pays predial and keep a copy of the latest receipt for proof of address. This article explains how the tax works and is not tax or legal advice; Finanzas CDMX and a notario decide individual cases.
FAQ
Does a tenant have to pay predial?
Not by law; predial is the owner’s tax. A lease can pass the cost to the tenant if both sides agree, so read the contract before signing.
What happens if predial is not paid?
The city adds surcharges and can start collection against the property. Unpaid balances also delay any sale, because the notary will ask for them to be settled.
Where do I find my cuenta predial number?
It is printed on the predial bill and on past payment receipts. Owners who lost both can ask Finanzas CDMX for it at a tax office.
