Selling your Vallarta property from abroad: taxes, notary and timeline
Updated · By Chase Jordan
Reviewed by Lic. Erick Pichardo, Vallarta Law · October 27, 2026
You list, accept an offer, sign a promissory contract and close at a notary, who calculates and withholds your capital-gains tax (ISR). Non-resident sellers are generally taxed under article 160 of the income-tax law: 25% of the sale price, or 35% of the gain if you appoint a qualifying legal representative in Mexico. You can often sign through a power of attorney. Get tax advice before you list.
The steps
- Price it right: a market analysis based on recent sales.
- List and market it in English, Spanish and French.
- Accept an offer and sign the promissory contract with the buyer’s deposit.
- Gather documents: deed, trust papers, paid-up property tax, water and HOA receipts.
- Close at the notary, who withholds the taxes and transfers the trust rights or the deed.
Capital-gains tax for non-residents
Under article 160 of the Ley del ISR, non-resident sellers generally pay 25% of the gross sale price with no deductions, or can choose 35% of the gain if they appoint a legal representative in Mexico who meets the law’s requirements. The notary calculates and withholds it at closing. The primary-home exemption applies only to Mexican tax residents: Mexican citizens or foreigners with proven Mexican tax residency.
Selling without flying in
Many owners sign through a power of attorney (poder notarial). A power of attorney granted abroad must be signed before a notary in your country and carry an apostille. Ask the Mexican notary which wording to use before you sign it.
How long it takes
On the MLS, homes across the bay sold in a median of 196 days in the 12 months to September 2026, closing at about 96.7% of the last asking price. Pricing right from day one is what shortens that.
What’s my condo worth?
Frequently asked questions
Who pays the capital-gains tax?
The seller. The notary calculates it and withholds it from the sale proceeds at closing.
Can I sell without coming to Mexico?
Often yes, through a power of attorney. Ask the notary early which documents you need.
Sources
- Ley del ISR, article 160: sales of real estate by non-residents (text of the law)
- MLS Vallarta sales data, Sept 2021 – Sept 2026, analysis by Chase Jordan (pending MLS publishing-rules check)
General information, not legal or tax advice. Prices and availability can change. Estimates are not a notary calculation.