What you pay when you sell
If you are the one selling, the main tax is income tax (ISR) on the gain, that is, on the difference between what the property cost you and what you sell it for, not on the full price. The notary calculates it and withholds it at the signing itself, so it is not a procedure you have to chase on your own.
There is a very important exemption for those who sell the home where they live: the income tax law (Article 93) allows you not to pay ISR on the sale of your primary residence, provided the amount does not exceed 700,000 investment units (UDIS) (about 6.2 million pesos in 2026, a figure that rises each year), that the sale is signed before a notary, and that you have not used this same exemption in the previous three years. If the property is worth more than that cap, ISR is paid only on the excess. Your notary or accountant will confirm whether you qualify.
A tip that is worth money: keep the invoices for the improvements and remodeling you make to the property. Those expenses, properly invoiced, are added to what it cost you and therefore lower the gain on which ISR is calculated the day you sell. It also helps that the purchase was deeded at its real value and not a lower one.
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