Calculadora Impuesto Cripto México
Calcula el ISR sobre tus ganancias cripto bajo las reglas del SAT — Capítulo IX LISR (demás ingresos), tarifas progresivas 1.92-35%. Tarifas 2025.
Cálculo basado en las tarifas ISR 2025 del SAT. Suposiciones: (1) residencia fiscal en México; (2) la ganancia se trata como "demás ingresos" (Capítulo IX LISR); (3) la tarifa marginal del bracket que contiene (ingreso + ganancia) se aplica a la ganancia completa — el cálculo SAT real es ligeramente diferente con base bracket + excedente; (4) no incluye IVA del 16% sobre comisiones de exchange. Consulta un contador antes de presentar tu declaración.
How the Mexico crypto tax works
Ordinary income, not capital gains.Mexico has no special crypto capital-gains regime. SAT places crypto gains under Capítulo IX ("demás ingresos") of LISR, which means they stack on your ordinary income and get taxed at the marginal bracket containing the new total.
2025 ISR brackets. 1.92% (up to MXN 8,952); 6.4% to MXN 75,984; 10.88% to MXN 133,536; 16% to MXN 155,229; 17.92% to MXN 185,852; 21.36% to MXN 374,837; 23.52% to MXN 590,795; 30% to MXN 1.1M; 32%, 34%, 35% above. Most retail traders fall in the 16-23% range when crypto gain stacks on a normal salary.
Reporting. Annual Declaración Anual de Personas Físicas under Otros Ingresos. SAT has tightened data-sharing with Mexican exchanges (Bitso, Volabit, etc) since 2023, and audits of crypto non-disclosure have increased. Treat the obligation as enforced.
No 16% IVA on principal.The 16% IVA (VAT) applies only to exchange commissions, not to the crypto principal. Rather than appearing as a separate line, IVA is typically baked into the platform's all-in trading fee.
What this calculator does NOT do
- SAT's actual bracket-base + excedente formula (the calculator uses simplified marginal-rate-on-full-gain).
- Pérdidas (losses) — these can offset gains in the same year, with carry-forward rules.
- Régimen Simplificado de Confianza (RESICO) — preferential 1-2.5% rate for income under MXN 3.5M, applies only to specific business activities.
- Trading-as-business (Capítulo II) — high-frequency traders may need to register as PFAE / RIF.
- Foreign-account disclosure (Anexo 14 of the annual return).
Frequently asked questions
¿Cómo se gravan las criptomonedas en México?+
El SAT (Servicio de Administración Tributaria) trata las ganancias cripto como ingresos ordinarios bajo el Capítulo IX 'De los Demás Ingresos' de la Ley del Impuesto sobre la Renta (LISR). Se aplican las tarifas ISR progresivas (de 1.92% a 35% según el ingreso anual total). No hay un régimen especial de plusvalía para cripto — se mezcla con tu ingreso laboral para determinar el bracket marginal.
What's the regulatory framework for crypto in Mexico?+
The 2018 Ley Fintech provides the formal framework. CNBV (Comisión Nacional Bancaria y de Valores) regulates crypto operators as ITFs (Instituciones de Tecnología Financiera). Banco de México restricted bank-to-crypto integration in March 2021 (banks can't custody crypto), but P2P trading and individual ownership remain legal.
What is Capítulo IX LISR ('demás ingresos')?+
Chapter IX of Mexico's Income Tax Law covers 'other income' — income that doesn't fit into the standard categories (wages, business, rental, etc). The SAT places crypto gains here. The practical effect: gains stack on top of your normal income and get taxed at the marginal bracket containing the new total. Most retail traders fall in the 16-23% range.
Are P2P USDT trades in MXN taxable in Mexico?+
Yes. Each USDT/MXN P2P sale is a disposal event that produces a taxable gain (or deductible loss) in MXN terms. Cost basis = MXN paid; proceeds = MXN received. Report on the annual Declaración Anual de Personas Físicas under Otros Ingresos. SAT has stepped up data-sharing arrangements with major Mexican exchanges.
Does 16% IVA apply to crypto trades in Mexico?+
16% IVA applies on EXCHANGE FEES (the platform's commission), not on the crypto principal itself. So a $100 USDT trade with a 0.5% fee triggers $0.08 in IVA (16% of the $0.50 fee). The user typically doesn't see this as a separate line — it's baked into the platform's all-in fee. The principal gain is taxed under ISR only.