Predial in Playas de Rosarito 2026: Rates & Discounts

In Playas de Rosarito, the annual property tax (predial) for 2026 is 2.75 pesos per thousand pesos of your property's catastral value, with a minimum of 9.50 UMA (about $1,115 pesos, an estimate). It is due in the first three months of the year, and paying the whole year in one payment earns a discount of 10% in January, 7% in February or 5% in March. You can pay online or in person, and someone in Mexico can pay for you. Unpaid predial grows with monthly surcharges, stays attached to the property, and must be cleared before a notary will sign a sale.

Where the rules come from

Two laws govern it. The Ley de Hacienda Municipal del Estado de Baja California (article 75 BIS A) defines who pays and on what base; the Ley de Ingresos del Municipio de Playas de Rosarito para el Ejercicio Fiscal 2026, approved by the state Congress in December 2025, sets this year's rate, minimum and discounts. The rate and discounts in the Ley de Ingresos, and the Tabla de Valores Catastrales Unitarios (the official value per square metre for each zone), are approved by Congress for each fiscal year. What follows applies to 2026 only.

Who has to pay

The taxpayer is the owner of the land and its permanent buildings. The law also makes certain possessors taxpayers — including the beneficiary (fideicomisario) of a bank trust who is in possession of the property, even though the bank holds title (article 75 BIS A, section II). So if you own through a fideicomiso, predial is your obligation, not the bank's.

How the 2026 tax is calculated

Article 6 of the 2026 Ley de Ingresos works like this:

Take the catastral unit value assigned to your zone in the 2026 Tabla de Valores Catastrales Unitarios.
Multiply it by the square metres of your property. For condominium units, Catastro assigns a value to each unit separately (Ley de Hacienda Municipal, article 75 BIS A, section IV).
Apply the rate of 2.75 per thousand (0.275%).
If the result is below 9.50 UMA, you pay the minimum (article 7).

The UMA, published by INEGI, is worth $117.31 pesos from 1 February 2026 (DOF, 9 January 2026), so the minimum is roughly $1,115 pesos; slightly less in January, when the 2025 UMA still applied.

A worked example (estimate only). A 300 m² lot in a zone valued at a hypothetical $3,000 pesos per m² has a catastral value of $900,000 pesos. At 2.75 per thousand, the annual tax is about $2,475 pesos. Paid in full in January with the 10% discount, about $2,228 pesos. Your real figure depends on your zone's value in the 2026 table. If the value or surface on your statement looks wrong, ask Catastro for a constancia of your catastral data before you pay.

Discounts in 2026

Early payment (article 8). 10% in January, 7% in February, 5% in March — only if you pay the whole year in one payment.
Updating your data (article 86). If between January and March you validate or update your fiscal address, phone, email and the use of the property, and sign the discount form declaring it is a home (casa habitación), you can get an additional 5%. It does not apply to property not used as a home, and false information is charged back with fines and surcharges.
Vacant lots (articles 8 and 28). Owners of urban vacant lots that obtain the Certificado de Mejoramiento de la Imagen Urbana (clean lot, sidewalks and so on) can get up to 50% off — but not on top of the early-payment discount.

Seniors, retirees and people with disabilities

The 2026 law does not give a fixed percentage discount for seniors or retirees. What it does provide:

Bimonthly payments (article 7). On request, the Tesorería may let you pay in instalments in January, March, May, July, September and November if you are a pensioner or retiree with a document issued by a public institution, a person with a disability (or caring for one at the same address), over 60, among other groups.
Social support (article 84). The same groups may receive support for their municipal contributions under general operating rules issued by the municipal presidency and Tesorería, subject to the budget.

Foreign retirees should ask the Tesorería whether their pension documents are accepted.

How to pay — including from abroad

The municipality's website links to its e-Gobierno system for paying predial online; you register with your name, email and a password. You can also pay in person at the municipal collection offices. Check in the portal which cards are accepted before you rely on a foreign card.

You do not have to be in Rosarito. The Ley de Hacienda Municipal (article 32) allows the tax to be paid by the debtor, a representative, or a third party acting with the owner's consent. Keep your clave catastral (the property's tax account number, shown on your last statement) and keep every receipt. Rosarito Legal does not receive or hold tax money for clients; the payment goes directly to the municipal Tesorería.

What happens if you don't pay

From April the 2026 tax is late. Municipal taxes in mora accrue surcharges of 2% per month (1% when the Tesorería grants an extension), for up to five years (Ley de Ingresos, article 16).
The unpaid amount becomes an enforceable crédito fiscal. The Tesorería can start the procedimiento administrativo de ejecución: a demand for payment within three days, then seizure (embargo) of assets and, ultimately, auction (Ley de Hacienda Municipal, articles 112–113 and 151 onwards).
The property itself answers for the unpaid predial, even after it passes to a new owner (article 75 BIS A, section VIII).
For 2026, a transitional article allows back predial to be settled for the last five years in a single payment, even if already demanded or seized.

Why the receipt matters at closing

A notary may not sign a sale or a mortgage of a property until shown the certificate that predial is paid up (Ley de Hacienda Municipal, article 75 BIS A, section X). The municipality issues a certificate of no debt (ordinary service 2.70 UMA, about $317 pesos) and a certificate of no fiscal liens (ordinary service 5.20 UMA, about $610 pesos) — 2026 estimates. Because the debt follows the property, a buyer should insist that the seller's predial is current before closing.

After you buy, register your address with the tax office within 15 days (article 75 BIS A, section XIII); otherwise notices go to the property. The water utility also asks for a predial receipt in your name to transfer the account.

How Rosarito Legal can help

Rosarito Legal, the Rosarito office of Galarza Legal, checks a property's predial status and fiscal-lien certificates before you buy, reviews your catastral data when a statement looks wrong, updates the predial account to your name after closing, and explains your options when there are back taxes. We work in English and Spanish; payments go directly from you to the municipality.

Sources

General information about Mexican law as of October 2026, not advice on a specific case; every amount is an estimate.

Paying Predial (Property Tax) in Playas de Rosarito in 2026