Capital gains tax (ISR) estimator when selling

When you sell a property in Mexico, the main tax is income tax (ISR), and it is paid on the gain: the difference between what it cost you and what you sell it for, not on the full price. This tool helps you estimate that gain (the base the notary uses to calculate the ISR) and reminds you of the primary-residence exemption. It does not calculate the exact ISR —the notary does that with the ISR tables— but it gives you a clear idea of where you stand.

Sale details

Sale price What you will receive for the property.

Currency

Price you bought it for (as deeded) What it cost when you bought it, according to the deed. If back then it was deeded for less than the real value, your taxable gain will come out higher.

Improvements and remodeling with invoices What you spent on improvements WITH INVOICES. Properly invoiced, they add to your cost and lower the gain on which the ISR is calculated. Leave blank if it does not apply.

Selling costs Agency commission, appraisal and other deductible costs tied to the sale. Leave blank if it does not apply.

Estimate

Enter the sale price and the purchase price and press “Calculate the gain” to see the result.

Is it the home you live in? The primary-residence exemption

If you sell the home you live in, the income tax law (article 93) lets you pay no ISR as long as the sale amount does not exceed about 700,000 UDIS (around 6,171,239 pesos in 2026, a figure that rises each year), the sale is signed before a notary, and you have not used this same exemption in the previous three years.

If you sell for more than that cap, you only pay ISR on the excess. Your notary or accountant confirms whether you qualify.

An estimate, not tax advice

This tool estimates the gain (sale minus purchase, minus improvements and costs). It does not calculate the ISR and is not tax advice: the exact tax depends on the ISR tables, on the inflation adjustment of the cost and on your situation, and is calculated by the notary.

Before selling, confirm the figures with a notary or an accountant. We are glad to support you along the way.

Figures current in 2026, last reviewed 2026-08-28. They change every year; confirm them with a notary or accountant.

Selling and want the numbers clear?

We help you organize your papers (purchase deed, improvement invoices) and get the notary to give you the exact ISR calculation, at no cost and with no obligation.