Mexico capital gains tax calculator

It depends on the door. Shares sold through the bolsa with a Mexican broker carry a definitive 10% withholding on the year's net gain, computed by the broker. Everything else (real estate, off-exchange stakes, movables, crypto) runs the ISR tariff of 1.92% to 35%, with the gain divided by the years you held the asset before it joins your other income. A 2,000,000 peso gain on a house held ten years in 2025 pays about 227,040 pesos, most of it already covered by the notary's provisional payment and the 5% state payment.

Yes. Article 129 LISR makes the withholding a definitive payment: it never enters the annual return, an over-withholding never refunds, and a net loss only offsets other listed-share gains in the same year or the following ten. The carve-outs that fall back into the annual computation are large holdings: 1% or more of the issuer's float, or 10% or more of the share capital acquired within 24 months.

Within tight lanes. Real-estate and share losses deduct against the year's disposal gains or carry into the following three years. Movable-property losses, crypto included, never deduct at all. Listed-share losses carry ten years against listed gains only, and nothing offsets across routes.

Mexico taxes an individual's capital gains inside the ISR (income tax) as enajenacion de bienes (disposal of property), one calendar year at a time. Two doors: (1) shares sold through a stock exchange with a Mexican broker run LISR article 129, a DEFINITIVE 10% withholding on the net annual gain computed by the broker from the inflation-updated weighted average cost, never entering the annual return; (2) everything else (real estate, off-exchange shares and stakes, movables, crypto) runs the annual-return computation of LISR articles 119 to 128: the gain is spread over the years held (article 120) and taxed on the article 152 tariff (the 2026 tariff, with its final 35% band above 5,107,703.92 pesos, is carried in the mx-income-tax-2026 record). Source: https://www.sat.gob.mx/normatividad/71694/ley-del-impuesto-sobre-la-renta

Listed shares (article 129): the broker (casa de bolsa) withholds 10% of the gain per issuer per year, where the gain is the sale price less sale commissions less the weighted average acquisition cost updated for inflation (INPC) from the acquisition month to the month before the sale, plus acquisition commissions. The withholding is a definitive payment: no annual return, no refund, and a net loss (netted per issuer and intermediary) only offsets other listed-share gains in the same year or the following ten. Carve-outs that route to the annual computation instead: holdings of 1% or more of the issuer's float, 10% or more of the share capital acquired within 24 months, and sales outside a public offering. This calculator does not compute the INPC updating of the cost: it takes the nominal cost unless the per-sale updated cost is entered. Source: https://www.sat.gob.mx/normatividad/71694/ley-del-impuesto-sobre-la-renta

Real estate (articles 119 to 127): the casa habitacion (main home) exemption of article 93, fraction XIX, inciso a) exempts the sale entirely when the greater of the sale price and market value does not exceed 700,000 UDIs (a ceiling of 6,173,971.30 pesos at the embedded UDI snapshot), formalized before a notary, usable once every three years; the statute sets no minimum occupation period. Above the ceiling, or for other property, the gain (updated cost, at least 10% of the sale price per article 121-I, plus improvements and notarial costs) is taxed at the annual computation: the gain divided by the years held (cap 20) is accumulated with other income and the remainder pays the average rate (article 120). The notary computes and remits a provisional payment within 15 days of the deed (article 126), and 5% of the gain goes to the state (article 127, creditable). The UDI floats daily; the value embedded for this year is 8.819959 pesos, the Banxico series CP150 value on 17 September 2026, and the calculator always allows the UDI of the sale date to be entered instead. Sources: https://www.sat.gob.mx/normatividad/71694/ley-del-impuesto-sobre-la-renta and https://www.banxico.org.mx/SieInternet/consultarDirectorioInternetAction.do?sector=8&accion=consultarCuadro&idCuadro=CP150&locale=es

Movables and crypto (article 93, fraction XIX, inciso b): sales of movables other than shares, parts sociales, securities and the taxpayer's investments are exempt when the year's aggregate margin (total sale proceeds less documented acquisition cost) does not exceed three times the UMA annual. The UMA annual in force for most of 2026 was 42,794.64 pesos (daily 117.31, in force from 1 February 2026), so the year's exemption line sat at 128,383.92 pesos. Crypto has no dedicated ISR statute: SAT's published practice taxes individuals' crypto disposals as enajenacion de bienes muebles under this same chapter, so this calculator runs crypto through the movables door and flags the interpretation. Movable-property losses are not deductible. Sources: https://www.inegi.org.mx/temas/uma/ and https://www.prodecon.gob.mx/Documentos/bannerPrincipal/2021/CRIPTOMONEDAS_.pdf

Losses: real-estate, share, CAP and partes sociales losses deduct against the year's gains or carry into the following three years; movable-property losses (crypto included) never deduct; listed-share losses carry ten years against listed gains only. There is no cross-asset loss offset between the listed-share definitive route and anything else. Source: https://www.sat.gob.mx/normatividad/71694/ley-del-impuesto-sobre-la-renta

Withholding floor: no 20% provisional withholding applies to a non-security movable (a car, collectibles, crypto) whose operation amount is under 227,400.00 pesos (LISR article 126, fourth paragraph); securities (off-exchange shares, partes sociales) have no such floor. Source: https://www.sat.gob.mx/normatividad/71694/ley-del-impuesto-sobre-la-renta