How are share gains taxed in Mexico?

Gains on shares sold through the Mexican stock exchange (or a recognised foreign one) are taxed at a flat 10% ISR for resident individuals. The gain is the sale price less the indexed acquisition cost and brokerage commissions.

How are property gains taxed?

Gains on real property are added to the seller's income and taxed at the progressive ISR rates, which reach 35% at the top. The taxable gain is the sale price minus the indexed acquisition cost, notary fees, improvements and the original acquisition tax.

What is the primary-residence exemption?

If the property is your principal residence (casa habitación) and the gain is within the legal cap (historically up to about 700,000 UDIs, around 3.5M pesos), the gain can be fully exempt provided the sale is notarised and you have not used the exemption recently.

Can I deduct acquisition and selling costs?

Yes. The original purchase price (indexed for inflation), the acquisition tax paid, notary fees, capital improvements and selling commissions all reduce the taxable gain. Keep the receipts (facturas) — without them the cost cannot be deducted.

Are my figures sent anywhere?

No. The whole calculation runs in your browser. Nothing you enter is uploaded or stored, so you can model a disposal privately.

Mexico Capital Gains Tax Calculator

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This Mexico capital gains tax calculator estimates the ISR (Impuesto Sobre la Renta) you owe when you sell listed shares or real property in Mexico, after deducting your costs and any primary-residence exemption. It shows the taxable gain, the tax and your net proceeds.

How it works

The taxable gain is the sale price minus your allowable costs:

gain = sale_price − acquisition_cost − selling_and_improvement_costs

Mexico then taxes the gain differently by asset:

Listed shares: a flat 10% ISR on the net gain for resident individuals, withheld through the brokerage.
Real property: the gain is added to income and taxed at the progressive ISR rate you enter (up to 35%). If the property is your principal residence and the gain is within the legal cap, you can claim a full exemption.

The tool subtracts the tax from the gross gain to show your net proceeds.

Example

Sell shares bought for MXN 200,000 at MXN 350,000 with MXN 3,000 of commissions: the gain is MXN 147,000 and the 10% ISR is MXN 14,700, leaving net proceeds of MXN 335,300. For a property gain of MXN 1,000,000 at a 30% marginal rate, the ISR is MXN 300,000 — unless it qualifies as your exempt primary residence, in which case the tax is zero.

Notes

Mexico indexes the acquisition cost for inflation (actualización), which lowers the real taxable gain — this tool uses the figures you enter, so apply the index yourself for accuracy. The primary-residence exemption has conditions on frequency and notarisation. Property is taxed at progressive rates, so the true marginal rate depends on your other income. This is an estimate, not tax advice.