{"id":1109,"date":"2026-04-23T21:39:49","date_gmt":"2026-04-23T21:39:49","guid":{"rendered":"https:\/\/rivieramayarealestateinsider.com\/?page_id=1109"},"modified":"2026-06-16T19:37:00","modified_gmt":"2026-06-16T19:37:00","slug":"mexico-property-taxes","status":"publish","type":"page","link":"https:\/\/rivieramayarealestateinsider.com\/es\/mexico-property-taxes\/","title":{"rendered":"Mexico Property Taxes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1109\" class=\"elementor elementor-1109\">\n\t\t\t\t<div class=\"elementor-element elementor-element-933c096 e-flex e-con-boxed e-con e-parent\" data-id=\"933c096\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bead08 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"1bead08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<meta charset=\"UTF-8\" \/>\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\" \/>\r\n<title>Mexico Property Taxes for Foreign Buyers (2026): ISR, Predial, Rental Tax | Riviera Maya Real Estate Insider<\/title>\r\n<meta name=\"description\" content=\"Complete guide to Mexico property taxes for foreign buyers: capital gains tax (ISR) 25% of gross sale, predial (~0.1%), rental income tax, and how to get an RFC.\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/rivieramayarealestateinsider.com\/mexico-property-taxes\/\" \/>\r\n<link rel=\"stylesheet\" href=\"css\/style.css\" \/>\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@graph\": [\r\n    {\r\n      \"@type\": \"Article\",\r\n      \"headline\": \"Mexico Property Taxes for Foreign Buyers (2026): ISR, Predial, Rental Tax\",\r\n      \"description\": \"Complete guide to Mexico property taxes for foreign buyers: capital gains tax (ISR) 25% of gross sale, predial (~0.1%), rental income tax, and how to get an RFC.\",\r\n      \"url\": \"https:\/\/rivieramayarealestateinsider.com\/guides\/mexico-property-taxes\",\r\n      \"datePublished\": \"2026-04-16\",\r\n      \"dateModified\": \"2026-04-16\",\r\n      \"author\": { \"@type\": \"Person\", \"name\": \"Thomas Von Willich\" },\r\n      \"publisher\": { \"@type\": \"Organization\", \"name\": \"Riviera Maya Real Estate Insider\", \"url\": \"https:\/\/rivieramayarealestateinsider.com\" },\r\n      \"inLanguage\": \"en-US\"\r\n    },\r\n    {\r\n      \"@type\": \"FAQPage\",\r\n      \"mainEntity\": [\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"What is the capital gains tax for foreign sellers in Mexico?\",\r\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Non-resident sellers pay 25% capital gains tax (ISR) on the gross sale value, not the profit. The notary withholds this amount at closing and remits it to SAT. There is no primary residence exemption for non-residents.\" }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"How much is property tax (predial) in Mexico?\",\r\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Predial is approximately 0.1% of the cadastral value annually. In Quintana Roo, January payments receive up to 25% discount. Late payments incur monthly surcharges. Cadastral value is typically lower than market value.\" }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Do foreigners need an RFC to pay taxes in Mexico?\",\r\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes, if you earn rental income or sell a property, you need an RFC (Registro Federal de Contribuyentes). Without an RFC, withholding agents may take 25% of gross rental income. With an RFC, you can deduct expenses and pay on net income.\" }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Do I have to pay tax on Airbnb income in Mexico?\",\r\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes. Rental income from short-term vacation rentals is subject to ISR. Without an RFC, the platform or management company may withhold 25% of gross income. With an RFC, you file annually and deduct expenses like utilities, management fees, and depreciation.\" }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Is there a wealth tax on property in Mexico?\",\r\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"No. Mexico does not have a net wealth tax. The only annual property-related tax is predial (property tax). 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}\r\n    h1    { font-size: 1.75em; }\r\n    h2    { font-size: 1.28em; }\r\n    .next-step { padding: 24px 20px; }\r\n    .author-block { flex-direction: column; }\r\n  }\r\n<\/style>\r\n<div class=\"container\">\r\n  <h1>Mexico Property Taxes for Foreign Buyers (2026): ISR, Predial, Rental Tax<\/h1>\r\n\r\n  <p class=\"byline1\">By Thomas Von Willich &nbsp;|&nbsp; Editorial Lead, Riviera Maya Real Estate Insider &nbsp;|&nbsp; April 2026<\/p>\r\n  <p class=\"positioning\">Independent market intelligence for foreign property investors in Mexico. No properties to sell. No agents to recommend. Just accurate information.<\/p>\r\n  <p class=\"internal-link-note\">\r\n    \ud83d\udcd6 This article is part of our <a href=\"\/buying-a-property-in-mexico\">Complete Guide to Buying Property in Mexico as a Foreigner<\/a>.\r\n  <\/p>\r\n\r\n  <p>Taxes are the most misunderstood part of foreign property ownership in Mexico. The single biggest surprise: when you sell, you pay 25% capital gains tax (ISR) on the <strong>gross sale value<\/strong> \u2014 not the profit. On a $300,000 sale, that's $75,000 withheld by the notary at closing. There is no primary residence exemption for non-residents.<\/p>\r\n\r\n  <p>This guide covers every tax that affects foreign buyers: capital gains (ISR) on sale, annual property tax (predial), rental income tax, and the RFC (tax ID) you need to file correctly. All figures verified against SAT (Mexico's IRS) and state government sources for 2026.<\/p>\r\n\r\n  <div class=\"callout\">\r\n    <div class=\"label\">Bottom Line<\/div>\r\n    <p>Foreign property owners in Mexico face three taxes: (1) ISR on sale: 25% of gross sale value, withheld by notary. (2) Predial: ~0.1% of cadastral value annually. (3) ISR on rental income: with an RFC, you deduct expenses; without, up to 25% withholding. No wealth tax, no annual capital gains tax. The sale tax is the largest \u2014 plan for it before you buy.<\/p>\r\n  <\/div>\r\n\r\n  <h2>1. Capital Gains Tax (ISR) on Sale \u2014 The Big One<\/h2>\r\n  <p>When you sell a Mexican property as a non-resident, the buyer's notary is legally required to withhold <strong>25% of the gross sale value<\/strong> and remit it to SAT. This applies regardless of how much profit you made \u2014 or even if you sold at a loss. The calculation is not based on your original purchase price, improvements, or inflation. It is simply 25% of the total sale price shown on the deed.<\/p>\r\n\r\n  <div class=\"callout callout-warn\">\r\n    <div class=\"label\">Critical: No Primary Residence Exemption<\/div>\r\n    <p>Unlike the U.S. or Canada, Mexico does not exempt primary residence sales from capital gains for non-residents. Even if you lived in the property for 10 years, you still pay 25% of the gross sale value. Some strategies exist (e.g., establishing tax residency in Mexico), but they require years of presence and filing. Consult a cross-border tax advisor before assuming any exemption.<\/p>\r\n  <\/div>\r\n\r\n  <h3>Example: The Real Cost of Selling<\/h3>\r\n  <div class=\"table-wrap\">\r\n    <table>\r\n      <thead><tr><th>Purchase price<\/th><th>Sale price<\/th><th>ISR withheld (25% of sale)<\/th><th>Net to seller (before other costs)<\/th><\/tr><\/thead>\r\n      <tbody>\r\n        <tr><td>$200,000<\/td><td>$300,000<\/td><td>$75,000<\/td><td>$225,000<\/td><\/tr>\r\n        <tr><td>$250,000<\/td><td>$300,000<\/td><td>$75,000<\/td><td>$225,000<\/td><\/tr>\r\n        <tr><td>$300,000<\/td><td>$300,000<\/td><td>$75,000<\/td><td>$225,000<\/td><\/tr>\r\n        <tr><td>$350,000<\/td><td>$300,000<\/td><td>$75,000<\/td><td>$225,000<\/td><\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n  <p>The table shows the brutal reality: even if you sell at a loss (last row), you still pay $75,000. The only way to reduce ISR is to become a Mexican tax resident, which requires living in Mexico for more than 183 days per year and filing local tax returns. For most foreign investors, the 25% gross withholding is unavoidable.<\/p>\r\n\r\n  <div class=\"callout\">\r\n    <div class=\"label\">Mini Q&A: ISR on Sale<\/div>\r\n    <p><strong>Does the buyer pay any part of this?<\/strong> No. The buyer's only obligation is to ensure the notary withholds correctly. The buyer's net payment is the sale price minus the withheld ISR, which goes directly to SAT.<\/p>\r\n    <p><strong>Can I get a refund if I sold at a loss?<\/strong> Possibly, but only if you file a Mexican tax return (declaraci\u00f3n) and prove your adjusted cost basis. This requires an RFC and a Mexican tax accountant. Refunds are rare and slow.<\/p>\r\n  <\/div>\r\n\r\n  <h2>2. Annual Property Tax (Predial) \u2014 Small but Important<\/h2>\r\n  <p>Predial is the Mexican equivalent of property tax. It is levied annually by the municipality where the property is located. In Quintana Roo, the rate is approximately <strong>0.1% of the cadastral value<\/strong> (valor catastral), which is typically much lower than the market value. On a property with a cadastral value of $100,000, you would pay about $100 per year.<\/p>\r\n  <p>Key facts about predial:<\/p>\r\n  <ul>\r\n    <li><strong>Payment deadline:<\/strong> January each year. Most municipalities offer up to 25% discount for early payment in January.<\/li>\r\n    <li><strong>Late payment:<\/strong> Monthly surcharges of 1\u20132% apply. Unpaid predial becomes a lien on the property.<\/li>\r\n    <li><strong>At closing:<\/strong> The buyer reimburses the seller for the prorated portion of the current year's predial. This is a reimbursement, not a closing cost.<\/li>\r\n    <li><strong>Cadastral value updates:<\/strong> Municipalities periodically reassess values. A reassessment may increase your predial, but you can appeal.<\/li>\r\n  <\/ul>\r\n  <p>Predial is not a significant expense, but paying late can trigger penalties. Set a calendar reminder for January each year.<\/p>\r\n\r\n  <h2>3. Rental Income Tax (ISR) \u2014 With or Without RFC<\/h2>\r\n  <p>If you rent your property (long-term or short-term vacation rental like Airbnb), you must pay Mexican income tax (ISR) on the rental income. The rules differ dramatically depending on whether you have an RFC (Registro Federal de Contribuyentes), the Mexican tax ID.<\/p>\r\n\r\n  <h3>Without an RFC (Default for most foreign owners)<\/h3>\r\n  <p>If you do not obtain an RFC, any person or company that pays you rent (including platforms like Airbnb or a property manager) is required to withhold <strong>25% of the gross rental income<\/strong> and remit it to SAT. You receive the net amount. You do not need to file a tax return, but you cannot deduct any expenses (management fees, utilities, maintenance, depreciation).<\/p>\r\n\r\n  <h3>With an RFC (Recommended for active renters)<\/h3>\r\n  <p>If you obtain an RFC (easy to do through a tax advisor or SAT office), you can:<\/p>\r\n  <ul>\r\n    <li>Issue invoices (CFDI) for your rental income.<\/li>\r\n    <li>Deduct legitimate expenses: property management, utilities, cleaning, repairs, HOA fees, insurance, depreciation.<\/li>\r\n    <li>File an annual tax return and pay ISR only on <strong>net income<\/strong> (income minus expenses).<\/li>\r\n    <li>Typically reduce your effective tax rate from 25% of gross to 10\u201315% of net.<\/li>\r\n  <\/ul>\r\n  <p>The RFC process for foreigners is straightforward: you need a temporary or permanent residency card (or a valid tourist entry with an address in Mexico). A local tax accountant can handle the registration for $200\u2013400.<\/p>\r\n\r\n  <div class=\"callout callout-warn\">\r\n    <div class=\"label\">VAT (IVA) on Short-Term Rentals<\/div>\r\n    <p>Short-term vacation rentals (Airbnb-style) may be subject to 16% VAT (IVA) if the activity is considered a business. In practice, most individual owners are exempt because they are not registered as a business. However, if you have multiple properties or professional management, consult an accountant. The 2025 AML reform has increased scrutiny on rental income reporting.<\/p>\r\n  <\/div>\r\n\r\n  <h2>4. Acquisition Tax (ISAI) \u2014 Not Annual, But Often Confused<\/h2>\r\n  <p>ISAI (Impuesto Sobre Adquisici\u00f3n de Inmuebles) is the state acquisition tax paid by the buyer at closing, not an annual tax. In Quintana Roo, it is 2\u20133% of the purchase price. Foreign buyers often confuse ISAI with predial or capital gains. Remember: ISAI is a one-time closing cost. Predial is annual. ISR on sale is paid by the seller at closing.<\/p>\r\n\r\n  <h2>5 Common Misconceptions About Mexico Property Taxes<\/h2>\r\n  <h3>\"Sellers pay capital gains tax only on the profit\"<\/h3>\r\n  <p>No. For non-residents, the tax is 25% of the gross sale value, not the net gain. On a $300,000 sale, that's $75,000, regardless of what the seller originally paid or any improvements made.<\/p>\r\n  <h3>\"Predial is a closing cost\"<\/h3>\r\n  <p>No. Predial is an annual tax. At closing, the buyer reimburses the seller for the prorated portion of the current year, but that's a reimbursement, not a closing cost. The buyer then pays predial directly in subsequent years.<\/p>\r\n  <h3>\"Foreign buyers don't need to file Mexican taxes\"<\/h3>\r\n  <p>False. If you earn rental income or sell a property, you must file a Mexican tax return (ISR). Even if no tax is due, filing may be required to report the transaction. Failure to file can result in penalties and complications for future transactions.<\/p>\r\n  <h3>\"Rental income from Airbnb is tax-free in Mexico\"<\/h3>\r\n  <p>False. Rental income is subject to ISR. Without an RFC, the payer (e.g., Airbnb or management company) may withhold 25% of gross income. With an RFC, you can deduct expenses and pay on net income. Either way, tax is due.<\/p>\r\n  <h3>\"Property taxes are the same across Mexico\"<\/h3>\r\n  <p>No. Predial rates vary by municipality (typically 0.05\u20130.2% of cadastral value). Quintana Roo is around 0.1%, but Cancun may differ from Tulum. ISAI rates also vary by state (2\u20134% typically).<\/p>\r\n\r\n  <div class=\"summary-box\">\r\n    <h3>Mexico Property Taxes in 60 Seconds<\/h3>\r\n    <ul>\r\n      <li><strong>ISR on sale (seller):<\/strong> 25% of gross sale value \u2014 no profit calculation, no primary residence exemption.<\/li>\r\n      <li><strong>Predial (annual):<\/strong> ~0.1% of cadastral value. January payment gets up to 25% discount.<\/li>\r\n      <li><strong>Rental income ISR:<\/strong> Without RFC: 25% withholding on gross. With RFC: deduct expenses, pay on net.<\/li>\r\n      <li><strong>ISAI (acquisition tax):<\/strong> 2\u20133% one-time at closing \u2014 buyer pays, not annual.<\/li>\r\n      <li><strong>No wealth tax, no annual capital gains tax.<\/strong><\/li>\r\n      <li><strong>RFC (tax ID):<\/strong> Required to deduct rental expenses and file returns. Easy to obtain.<\/li>\r\n      <li><strong>Filing deadlines:<\/strong> Annual ISR return for rental income due in April. Predial due in January.<\/li>\r\n      <li><strong>Cross-border advice:<\/strong> Consult a US\/Mexico or Canada\/Mexico tax specialist before buying or selling.<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n\r\n  <div class=\"next-step\">\r\n    <h2>Your Next Step<\/h2>\r\n    <p>Tax planning should start before you make an offer. Use our resources to build a complete financial model.<\/p>\r\n    <p>\ud83d\udcd6 <a href=\"\/buying-a-property-in-mexico\">Read our Complete Guide to Buying Property in Mexico as a Foreigner<\/a> \u2014 includes budgeting for taxes at entry and exit.<\/p>\r\n    <p>\ud83d\udccb <a href=\"https:\/\/rivieramayarealestateinsider.com\/check-list-due-diligence\/\">Use our 35-point Due Diligence Checklist<\/a> \u2014 includes tax verification steps.<\/p>\r\n    <p>\ud83d\udcec <a href=\"\/#newsletter\">Subscribe to our free newsletter<\/a> \u2014 quarterly updates on tax law changes.<\/p>\r\n  <\/div>\r\n\r\n  <h2>Frequently Asked Questions<\/h2>\r\n\r\n  <div class=\"faq-item\">\r\n    <h3>What is the capital gains tax for foreign sellers in Mexico?<\/h3>\r\n    <p>Non-resident sellers pay 25% capital gains tax (ISR) on the gross sale value, not the profit. The notary withholds this amount at closing and remits it to SAT. There is no primary residence exemption for non-residents. Example: selling a $300,000 property results in $75,000 withheld, regardless of your original purchase price.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"faq-item\">\r\n    <h3>How much is property tax (predial) in Mexico?<\/h3>\r\n    <p>Predial is approximately 0.1% of the cadastral value annually. In Quintana Roo, January payments receive up to 25% discount. Late payments incur monthly surcharges. Cadastral value is typically lower than market value. On a property with a $100,000 cadastral value, predial is about $100 per year.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"faq-item\">\r\n    <h3>Do foreigners need an RFC to pay taxes in Mexico?<\/h3>\r\n    <p>Yes, if you earn rental income or sell a property, you need an RFC (Registro Federal de Contribuyentes). Without an RFC, withholding agents may take 25% of gross rental income. With an RFC, you can deduct expenses and pay on net income. The RFC is easy to obtain through a Mexican tax advisor and costs $200\u2013400.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"faq-item\">\r\n    <h3>Do I have to pay tax on Airbnb income in Mexico?<\/h3>\r\n    <p>Yes. Rental income from short-term vacation rentals is subject to ISR. Without an RFC, the platform or management company may withhold 25% of gross income. With an RFC, you file annually and deduct expenses like utilities, management fees, and depreciation. Consult a Mexican accountant to determine your specific obligations.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"faq-item\">\r\n    <h3>Is there a wealth tax on property in Mexico?<\/h3>\r\n    <p>No. Mexico does not have a net wealth tax. The only annual property-related tax is predial (property tax). However, rental income and capital gains are taxed under ISR. There is also no annual capital gains tax on unrealized appreciation \u2014 you only pay when you sell.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"sources\">\r\n    <h2>Sources & Legal References<\/h2>\r\n    <ul>\r\n      <li>SAT \u2014 ISR for non-residents: 25% of gross sale value. | <a href=\"https:\/\/sat.gob.mx\/consultas\/23964\/calculo-del-impuesto-para-personas-fisicas\" target=\"_blank\" rel=\"noopener noreferrer\">sat.gob.mx<\/a><\/li>\r\n      <li>SAT \u2014 Rental income tax obligations for individuals. | <a href=\"https:\/\/sat.gob.mx\/arrendamiento\" target=\"_blank\" rel=\"noopener noreferrer\">sat.gob.mx<\/a><\/li>\r\n      <li>Gobierno de Quintana Roo \u2014 Predial rates and discounts. | <a href=\"https:\/\/qroo.gob.mx\/predial\" target=\"_blank\" rel=\"noopener noreferrer\">qroo.gob.mx<\/a><\/li>\r\n      <li>Ley del Impuesto Sobre la Renta (LISR), T\u00edtulo V \u2014 Non-resident taxation. | <a href=\"https:\/\/mexico.justia.com\/federales\/leyes\/ley-del-impuesto-sobre-la-renta\/titulo-v\/\" target=\"_blank\" rel=\"noopener noreferrer\">mexico.justia.com<\/a><\/li>\r\n      <li>Ley Federal para la Prevenci\u00f3n e Identificaci\u00f3n de Operaciones con Recursos de Procedencia Il\u00edcita (LFPIORPI) \u2014 AML reform 2025, affects documentation for rental income and sales.<\/li>\r\n    <\/ul>\r\n  <\/div>\r\n\r\n  <div class=\"author-block\">\r\n    <div class=\"author-initials\">TVW<\/div>\r\n    <div class=\"author-info\">\r\n      <strong>Thomas Von Willich<\/strong>\r\n      <p>Thomas Von Willich (editorial pen name) is Editorial Lead at Riviera Maya Real Estate Insider. He has no ownership interest in any brokerage, development, or real estate agency in Mexico. His analysis relies on public registry data, notary interviews, and direct document review.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"disclaimer\">\r\n    <strong>Legal Disclaimer:<\/strong> This article is based on official Mexican federal laws, government sources, and real estate regulatory frameworks as of April 2026. It is intended for informational and educational purposes only and does not constitute legal, tax, or investment advice. Laws, fees, and regulations change. Readers should consult a qualified Mexican notary, real estate attorney, or cross-border tax professional before making any property investment decision in Mexico. Riviera Maya Real Estate Insider receives no compensation from developers, agents, or notaries mentioned or referenced. 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