Crypto tax in Mexico 2026

Crypto gains fall under the general alienation-of-property rules: the inflation-adjusted gain joins your income at the progressive scale up to 35% — the flat 10% stock-exchange rate does not extend to coins.

Frequent, business-like trading and mining are business income (the simplified trust regime — RESICO — at 1–2.5% may fit small operators), and receiving crypto as payment is income at market value.

At a glance

top rate: 35% (within the scale)
entry band: Scale rates from 1.92%
tax year basis: Calendar year, self-assessed
filing deadline: 30 April with the annual return
residency basis: Residents: worldwide crypto gains
regime flag: No dedicated crypto rules — general property and business provisions apply

Rates

Crypto taxation for individuals (2026)

Rate	Base	Applies to
1.92% – 35% scale	Inflation-adjusted gain	Occasional disposals of crypto held as property
1.92% – 35% scale (or RESICO 1–2.5%)	Business profits / gross receipts	Habitual trading and mining as business activity
Scale rates	Market value at receipt	Crypto received as payment — an in-kind receipt requiring peso valuation

Thresholds & allowances

Reporting trapMXN 600,000
Unreported loans, gifts or prizes above this become taxable — large unexplained crypto inflows invite the same treatment

Residency

Residency trigger

Residents self-assess crypto results in the annual return; there is no exchange withholding for direct crypto trades.

Non-resident treatment

Non-residents are taxed only on Mexican-source income; private crypto gains of non-residents generally sit outside the Mexican net.

Notes

The chapter contains no crypto provisions — this block reflects the general property/business rules and tax-authority practice; verify before relying on it.
Crypto exchanges operate under fintech-law oversight, and information reporting to the tax authority is expanding.
There is no holding-period relief and no exemption band for crypto.
Swapping coins is a disposal of property under the general rules — each trade needs a peso valuation.
Some advisers argue the general exemption for occasional sales of movable goods — roughly MXN 120,000-128,000 of gain, three times the annual measure unit — also covers one-off crypto disposals; the point is unsettled and not relied on here.
Mexico has no crypto-specific tax statute or tax-administration guidance — the alienation-of-property reading is one of several circulating analyses; treat every crypto row here as a reading, not settled law.

FAQ

How is crypto taxed in Mexico?

Under the general rules: gains at the progressive scale up to 35% (with inflation-adjusted cost), business-scale activity as business income — there is no crypto-specific flat rate.

Does the 10% stock-exchange rate cover crypto?

No — the flat 10% is reserved for securities traded on recognized exchanges; crypto disposals use the ordinary 1.92–35% scale.

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

See crypto tax in other countries

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