The only calculator that includes all three layers: the federal 700,000 UDIS exemption, the art. 121 deductions, and the 5% state cedular tax depending on where the property is located. In many scenarios, the correct result is zero.
What you paid according to the deed. If you know your inflation-adjusted cost basis (the notary calculates it), enter it here — using the historical figure gives a conservative result (more tax).
For the acquisition and the sale, paid by you (art. 121, sections III and IV LISR).
Pre-loaded with an estimate — check today's value at Banxico and adjust it. The exempt cap is 700,000 UDIS (inflation-indexed units) per owner.
Proving primary-residence status, the sequence of exemptions, co-ownership, documented deductions and the state layer: it all gets resolved BEFORE you sign, not at the notary's office. Write to us with your numbers and we'll tell you exactly how to get to the closing.
Review my transaction on WhatsAppThe tool does not apply the INPC inflation adjustment to your cost basis (which would favor you) nor the 3% annual depreciation of the construction (which would work against you) — the exact notarial net can vary in either direction. It is a conservative estimate to size things up before you sign.
On the price (the consideration): if the price fits under the cap, the entire gain is exempt; if it exceeds it, the portion of the gain corresponding to the excess is taxed — the literal mechanics of art. 93-XIX-a) LISR that the calculator replicates.
Chihuahua, Guanajuato, Quintana Roo and Yucatán tax the sale of real estate with a state cedular tax (verified as of July 2026). Most — NL, CDMX, Jalisco, State of Mexico — do not have it. The cedular tax paid is also deductible in the federal calculation.