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Puebla property owners face multiple taxes and fees in 2025 that can significantly impact your investment returns.
Understanding the exact rates, deadlines, and payment requirements for predial, lighting fees, trash collection, and transfer taxes is crucial for anyone considering buying property in Mexico's fourth-largest city. The municipal government sets most rates, while the state handles transfer taxes at 2% of property value.
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Property owners in Puebla pay annual predial tax at 1.5‰ of cadastral value (minimum $225), monthly lighting fees of $179, and variable trash collection charges.
Transfer taxes cost 2% at purchase, while early payment discounts of 5% apply if paid by December 29, 2024 for the 2025 tax year.
| Tax/Fee Type | Rate/Amount (2025) | Payment Deadline | Responsible Party |
|---|---|---|---|
| Predial (Property Tax) | 1.5‰ (min. $225) | March 31, 2025 | Property Owner |
| Public Lighting (DAP) | $179/month | Monthly | Owner/Occupant |
| Trash Collection | ~$650/year | March 31, 2025 | Owner/Occupant |
| Transfer Tax (ISABI) | 2% of value | At closing | Buyer |
| Early Payment Discount | 5% off predial | Dec 29, 2024 | Current taxpayers |
What property-related taxes and mandatory fees exist in Puebla in 2025?
Puebla property owners face four main categories of taxes and fees in 2025, split between municipal and state government charges.
The municipal government of Puebla charges the annual predial (property tax), monthly public lighting fees (DAP), and trash collection services (limpia). These three represent the core ongoing expenses for any property owner in the city.
The state government handles the transfer tax called ISABI (Impuesto Sobre Adquisición de Bienes Inmuebles), which buyers pay at 2% of the property's value during the notarial closing process.
Additional municipal fees may apply depending on your property's location, including water supply charges (billed separately by Agua de Puebla), civil protection fees, and security surveillance charges in certain neighborhoods.
Which municipality sets the rates and what are Puebla's exact 2025 rates?
The Municipality of Puebla capital sets its own rates through the annual Ley de Ingresos, which differ from surrounding satellite cities like Cholula or Atlixco.
For 2025, Puebla capital charges predial at 1.5‰ (1.5 per thousand) of cadastral value, with a reduced rate of 1.3‰ if you present an updated 2025 property appraisal.
The minimum annual predial charge is $225 pesos, regardless of your property's calculated value. Public lighting fees are fixed at $179 pesos per month for all properties in Puebla capital.
Trash collection varies by property size and type, typically ranging from $350-650 pesos annually for residential properties, with an anticipated 5.5% increase over 2024 rates due to inflation adjustments.
Who is legally responsible for paying each tax and fee in 2025?
Property owners bear legal responsibility for predial taxes, regardless of whether they live in the property or rent it out to tenants.
For condominiums, each unit owner pays their individual predial bill separately, unless the homeowners association has arranged otherwise in writing. Public lighting and trash collection fees typically fall on either the owner or occupant, as specified on the municipal bill.
Foreigners pay identical rates as Mexican nationals for all property taxes, with no additional surcharges or restrictions. The transfer tax (ISABI) is always the buyer's responsibility at closing.
Rural properties that were formerly ejidal land now pay standard urban rates once regularized for housing, while active agricultural ejidal land may qualify for full exemptions from predial taxes.
How is the taxable base calculated for each property tax?
Puebla uses cadastral value (valor catastral) as the tax base, calculated using official state appraisal tables updated annually by the municipality.
The formula combines land value and construction value: (Land Value per m² × Land area) + (Construction Value per m² × Built area). For vacant lots, only the land portion applies.
Property owners can request an updated professional appraisal to potentially lower their tax base and qualify for the reduced 1.3‰ rate instead of the standard 1.5‰ rate.
The municipal assessor's office maintains detailed tables showing per-square-meter values for different neighborhoods and construction types, which form the basis for all predial calculations in Puebla.
What are the 2025 predial brackets and rates for different property types?
| Property Category | Standard Rate | With 2025 Appraisal | Minimum Charge |
|---|---|---|---|
| Urban Residential | 1.5‰ | 1.3‰ | $225 |
| Urban Commercial | 1.5‰ | 1.3‰ | $225 |
| Urban Land (vacant) | 1.5‰ | 1.3‰ | $225 |
| Suburban Properties | 1.5‰ | 1.3‰ | $225 |
| Rural Properties | 1.5‰ | 1.3‰ | $225 |
What fixed charges and surcharges apply in 2025?
Public lighting (DAP) represents the largest fixed charge at $179 pesos per month, totaling $2,148 pesos annually for all properties in Puebla capital.
Trash collection fees vary by property type and size, typically ranging from $350 pesos annually for small condos to $650 pesos for standard single-family homes.
Water and sewage services are billed separately by Agua de Puebla, with residential meter rates ranging from $7.30 to $20.14 pesos per cubic meter depending on your neighborhood's classification.
Civil protection and security surveillance fees may apply in specific areas, but these aren't universal charges across all Puebla properties.
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What discounts, subsidies, and exemptions are available in 2025?
Early payment provides the most accessible discount, offering 5% off predial taxes if you pay by December 29, 2024 for the 2025 tax year.
Senior citizens and pensioners receive 50% off predial taxes if they own only one home valued at $500,000 pesos or less in cadastral value, requiring proof of age and pension status.
Disabled property owners qualify for the same 50% predial reduction under identical property value limits, needing legal documentation of their disability status.
A special regularization program runs through March 31, 2025, waiving 100% of fines and reducing penalties (recargos) by 30% for taxpayers catching up on overdue payments.
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What are the exact payment deadlines and installment options for 2025?
The early payment window for 2025 predial runs from November 15, 2024 through December 29, 2024, offering a 5% discount for current taxpayers.
Regular predial payments must be completed by March 31, 2025, after which monthly penalties begin accruing at approximately 2% per month on the principal amount.
Public lighting fees are due monthly, while trash collection is typically bundled with the annual predial bill and follows the same March 31 deadline.
Installment plans aren't standard for current taxes, but the municipality may negotiate payment arrangements for overdue balances on a case-by-case basis.
What are the late payment penalties and when do they start?
Late payment penalties begin accruing on April 1, 2025 for any predial taxes not paid by the March 31 deadline.
Monthly surcharges of approximately 2% apply to the principal amount each month, up to the maximum allowed by municipal law.
Additional fines may be imposed according to the municipal code, but these are fully waived during regularization periods.
The penalty reduction program offers significant savings: 75% off recargos through December 29, 2024, dropping to 30% off recargos from January through March 31, 2025.
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Where and how can you pay your 2025 property taxes?
Multiple payment channels are available for Puebla property taxes, starting with the official municipal offices and auxiliary boards (juntas auxiliares) throughout the city.
Banks and participating commercial centers accept payments, as do retail partners like OXXO convenience stores and other authorized collection points.
The Puebla city official website offers online predial payment through their secure portal, allowing you to download receipts immediately after payment.
Seasonal mobile payment vans visit neighborhoods during peak collection periods, while various digital payment apps and platforms are also accepted at most locations.
Cash, debit cards, credit cards, and online bank transfers are accepted, with no convenience fees at official government sites, though retail partners may charge small processing fees.
What paperwork and identifiers do you need to pay?
Your cadastral account number (número de cuenta catastral) serves as the primary identifier for all property tax payments in Puebla.
The property ID (Folio/FIC) and your last predial receipt provide additional reference information to ensure accurate payment processing.
Personal identification including INE, CURP, and RFC numbers are required, particularly for discount eligibility verification and account corrections.
If your property data is incorrect, visit municipal offices with notarized title documents, official ID, and proof of ownership to request corrections.
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Can you show worked examples for typical properties in Puebla?
Here are detailed calculations for two common property scenarios in Puebla for 2025:
Example 1: Single-Family House (Urban Residential)
Cadastral value: $850,000 pesos. Predial calculation: $850,000 × 0.0015 = $1,275 pesos (above $225 minimum). Annual DAP: $179 × 12 = $2,148 pesos. Typical trash collection: $650 pesos. Total before discounts: $4,073 pesos.
With early payment (5% off predial): $1,275 × 0.95 = $1,211 pesos predial + $2,148 DAP + $650 trash = $4,009 pesos total.
Example 2: Condominium Unit (Puebla Metro)
Cadastral value: $550,000 pesos. Predial calculation: $550,000 × 0.0015 = $825 pesos. Annual DAP: $2,148 pesos (if billed per unit). Smaller unit trash fee: $350 pesos. Total before discounts: $3,323 pesos.
With early payment discount: $825 × 0.95 = $783.75 pesos predial + $2,148 DAP + $350 trash = $3,281.75 pesos total.
Senior citizens owning a single home under $500,000 cadastral value would pay only half the predial amount in both examples.
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Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding Puebla's property tax structure helps you budget accurately for real estate investments in Mexico's fourth-largest city.
The combination of predial, lighting, and trash fees typically costs $3,000-4,000 pesos annually for most residential properties, plus the one-time 2% transfer tax at purchase.
Sources
- Ley de Ingresos del Municipio de Puebla 2025
- Congreso del Estado de Puebla - Documentos Fiscales
- MTP Noticias - Impuestos Puebla 2025
- Gobierno de Puebla Capital - Estímulos Fiscales 2025
- Mundo de Mujeres - Pago Anticipado Predial
- Portal Oficial Predial Puebla
- BBVA México - Impuesto Predial Puebla
- Tinsa México - Descuentos Predial 2025