Mexico Capital Gains Tax
Detailed capital gains tax rates and rules for Mexico in 2026.
Capital gains in Mexico are generally treated as ordinary income and taxed at the individual's marginal rate, up to 35%. For residents, gains from the sale of shares listed on the Mexican stock exchange are subject to a 10% definitive tax on net gains. Real estate capital gains are taxed under a special regime allowing deductions for acquisition cost (adjusted for inflation), improvements, and transaction costs. Non-residents disposing of Mexican real estate or shares are subject to withholding taxes at rates of up to 25% of gross proceeds or 35% of net gains.
Short-Term Rate
35%
Long-Term Rate
35%
Standard Rate
35%
Exemptions
- Sale of primary residence (up to approximately 700,000 UDIs, roughly MXN 4.6 million) once every three years
- Gains from stock market transactions by individuals may be subject to a 10% rate on net gains
- Certain agricultural and small-scale income exemptions
How Mexico Capital Gains compares
Mexico’s capital gains tax rate of 35% is the 7th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
