Discover below the types of taxes you must pay when buying or selling a home in 2023 and avoid incurring penalties.
In Mexico, the sale and purchase of real estate is a business that is on the rise and represents significant profits for both the seller and the buyer. While the buyer gets to build equity that will overcome the effects of the economy such as inflation, the seller makes a profit on his anticipated investment. In this scenario, current federal law requires the payment of taxes on profits that increase the net worth of an individual or legal entity in the commercialization of real estate. Find out below about the tax rates you must pay when buying or selling a home in 2023.
Income Tax, or ISR for its acronym in Spanish, is a tax charge that is applied directly to the income obtained by individuals and corporations during a period or fiscal year determined by current regulations.
In Mexico, the payment of ISR is a tax obligation that applies to individuals and corporations in 3 main cases: when a Mexican obtains income that increases his or her wealth directly in Mexico; when a Mexican resides abroad but obtains income from business activities in Mexico; and when he or she is a foreign resident who receives income from sources of wealth located in Mexico.
In the specific case of real estate, the Income Tax on Disposal is a concept that must be applied to the sale and lease of real estate in Mexican territory.
What are the types of taxes you must pay to sell a property in Mexico? The amount payable on the sale of real estate in Mexico, also known as ISR (ISR por enajenación), is not a fixed amount. This is a percentage that can reach up to 35% of the value of the real estate.
Currently there are scenarios where the payment of ISR on the sale of a property can be exempted, as long as the value of the property is less than the equivalent of 700 thousand investment units (UDIS), or in other words, $5,346,979.40 Mexican pesos.
In addition, it is important to emphasize that the payment of this tax can only be exempted once every 3 years, and it will be necessary to have the pertinent documentation on hand to prove the expenses. These documents, in most cases, are:
In this process it is always advisable to consult a specialist to obtain clarity and information specific to your case. In case you are a foreigner looking for a property to buy in Mexico, it is important that you know what the main legal, tax and immigration requirements are, as well as the relevant documentation.
The Real Estate Acquisition Tax (ISAI) is a tax that must be paid on any type of property, whether it is land, house or apartment.
The payment of ISAI, like ISR, is not a fixed amount. The amount corresponds to a percentage that can range from 2% to 5%, depending on the state of the republic where the operation takes place. It is important to emphasize that this payment is made at the time of deeding the property.
The payment of ISAI can be exempted only when the transaction is made as a donation to immediate family members or civil associations.
Do you need more information about the interest you will have to pay in 2023 on your real estate purchase or sale? At Nolab we can help you in the process of selling your luxury property or buying the home of your dreams. Contact us at and get personalized information.
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Alfredo Obregón is the co-founder and CEO of Nolab, a real estate platform focused on investment, sales, and property management across international markets.
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