Capital gains tax in Mexico 2026

Gains on shares sold through the Mexican Stock Exchange (and recognized treaty-country exchanges) bear a flat 10%, settled by broker certificates and annual netting of gains and losses.

Everything else — private company shares, land, second homes — enters the progressive scale up to 35%, though the cost basis is indexed for inflation and your own dwelling is exempt up to 700,000 investment units.

At a glance

top rate: 35% (scale) for off-market gains; 10% flat on-exchange
entry band: Scale rates from 1.92%
tax year basis: Calendar year; notaries withhold on property deals
filing deadline: 30 April; advance payments per disposal for property
residency basis: Residents: worldwide gains
regime flag: Home sale exempt up to 700,000 investment units (≈ MXN 6.07 million)

Rates

Capital gains treatment (2026)

Rate	Base	Applies to
10% final	Net annual gain (losses offset)	Shares and securities sold through the Mexican Stock Exchange or recognized treaty-country exchanges
1.92% – 35% scale	Inflation-adjusted gain	Real estate, private shares and other assets — notary withholds on property sales
0%	—	Your own dwelling up to 700,000 investment units of price (≈ MXN 6,069,000)
0%	—	Transfers by inheritance, gift to family or company merger — no gain deemed realized
10%	Gain	Pre-listing shareholders in qualifying initial public offerings (regime through 2025 holdings)

Thresholds & allowances

Inflation indexationAutomatic
Acquisition cost, improvements and purchase taxes are all adjusted before computing the gain
Loss carryforward10 years
Share losses net against share gains annually; unused capacity in a year is forfeited

Residency

Residency trigger

Property sales run through the notary, who computes, withholds and remits the advance tax; the annual return trues everything up.

Non-resident treatment

Non-residents pay 25% on gross proceeds of Mexican property and share sales — or elect 35% on the net gain with a Mexican representative and notarized deal; on-exchange sales keep the flat 10%.

Notes

There is no short-term/long-term split and no rollover relief — indexation is the inflation shield.
The initial-public-offering 10% window rewarded pre-listing holders of companies under MXN 25 billion of equity through 2025.
Gifts received from ascendants, descendants or a spouse are exempt income; other gifts and acquisitions can be taxed under the acquisition-of-goods rules.
Emigrating triggers no exit tax — unrealized gains leave with you.

FAQ

How are share gains taxed in Mexico?

A flat, final 10% for sales through the stock exchange, netted annually per broker certificates; private-company share gains instead join the progressive scale up to 35%.

Is selling my home taxed?

Not up to 700,000 investment units of price — about MXN 6.07 million in January 2026; the excess is taxed at scale rates with the notary withholding.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

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