--- title: "Mexico tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/mexico/tax/ lang: en updated: 2026-10-11 --- # Mexico tax Special regime for new residents: 1% to 2.5% of monthly collected income. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Special regimes for new residents Special regime ### Mexico RESICO (régimen simplificado de confianza): 1% to 2.5% of monthly collected income for individuals with income up to MXN 3.5 million 2.5% tax **Details** - On: Monthly income collected and covered by digital tax invoices (CFDI) - Limit: MXN 3.5M/yr ≈ $191k Individuals who carry out only business, professional or temporary property-letting activities and had income of no more than MXN 3,500,000 (≈ $191,000) in the previous year may pay income tax at 1% to 2.5% of monthly collected income, invoiced and without deductions: 1.00% up to MXN 25,000, (≈ $1,370) 1.10% to 50,000, 1.50% to 83,333.33, 2.00% to 208,333.33 and 2.50% to 3,500,000. (sources 5, 6) #### Taxed on Monthly income collected and covered by digital tax invoices (CFDI), excluding VAT, with no deductions. Rates: up to MXN 25,000 (≈ $1,370) 1.00%; up to 50,000 1.10%; up to 83,333.33 1.50%; up to 208,333.33 2.00%; up to 3,500,000 2.50%. Monthly return and payment by the 17th of the following month; annual return required (art. 113-F). #### Who it applies to - Individual carrying out only business, professional or temporary use of property activities, with total income of those activities in the preceding year not above MXN 3,500,000 (≈ $191,000); new taxpayers may opt in when they expect income not to exceed that limit. - May also have wage income (Chapter I) or interest income (Chapter VI) provided total income of all those activities in the preceding year does not exceed MXN 3,500,000 (≈ $191,000). - A taxpayer whose income exceeds MXN 3,500,000 (≈ $191,000) at any time in the year, or who fails the obligations in art. 113-G, leaves the regime from the following month. #### Exclusions - Not available to partners, shareholders or members of legal entities, or related parties. - Not available to foreign residents with permanent establishments in Mexico, or to persons with income under preferential tax regimes. - Not available to persons receiving the income in art. 94 sections III to VI. - A taxpayer removed for non-compliance with tax obligations cannot return to the regime. #### Limits - MXN 3,500,000 a year (≈ $191,000) · Maximum income of the preceding year (and of the current year) for the regime - MXN 25,000 a month (≈ $1,370) · 1.00% band: monthly collected income up to this amount - MXN 208,333.33 a month (≈ $11,400) · 2.00% band ends; 2.50% applies up to MXN 3,500,000 (≈ $191,000) #### Visas The regime depends on the individual's tax registration and activity, not the visa category. #### Other taxes VAT is charged separately and is excluded from the monthly base. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Standard rules and foreign-source income Standard rules ### Mexico personal income tax: residents taxed on worldwide income Worldwide income **Details** - On: Worldwide income of Mexican residents - Who: Residence is decided by a home - Limit: MXN 10k/yr ≈ $550 Persons resident in Mexico pay income tax on all their income wherever the source is located (LISR art. 1 fr. I); non-residents pay only on Mexican-source income or income attributable to a permanent establishment. The 2026 annual tariff (LISR art. 152, Anexo 8 RMF 2026) runs from 1.92% to a 35% marginal rate on taxable income above MXN 5,107,703.93 (≈ $279,000). (sources 1, 2, 3, 4) #### Taxed on Worldwide income of Mexican residents; Mexican-source income of non-residents without a permanent establishment. Annual tariff for 2026 (art. 152, Anexo 8 RMF 2026, DOF 28 December 2025): 1.92% up to MXN 10,135.11 (≈ $550); 6.40% to 86,022.11; 10.88% to 151,176.19; 16.00% to 175,735.66; 17.92% to 210,403.69; 21.36% to 424,353.97; 23.52% to 668,840.14; 30.00% to 1,276,925.98; 32.00% to 1,702,567.97; 34.00% to 5,107,703.92; 35.00% above, each applied to the excess over the lower limit plus a fixed quota. #### Who it applies to - Residence is decided by a home (casa habitación) in Mexico: a person with no home in Mexico is a non-resident; a person with homes in Mexico and another country is treated as a non-resident if more than 50% of total calendar-year income is generated in a country other than Mexico, or if the main centre of professional activities is in another country (SAT guidance on foreign residents). #### Exclusions - Nationality and visa type do not exempt a Mexican resident from tax on foreign-source income. - Mexican-source income of non-residents is taxed under the rules for foreign residents regardless of the client's location. #### Limits - MXN 10,135.11 a year (≈ $550) · 1.92% on taxable income up to this amount (2026 annual tariff) - MXN 86,022.11 a year (≈ $4,700) · 6.40% on the excess over MXN 10,135.11 (≈ $550) up to this amount - MXN 424,353.97 a year (≈ $23,200) · 21.36% on the excess over MXN 210,403.69 (≈ $11,500) up to this amount; 23.52% then 30% apply above - MXN 1,276,925.98 a year (≈ $69,800) · 30% band ends; 32% to MXN 1,702,567.97 (≈ $93,100) and 34% to MXN 5,107,703.92 (≈ $279,000) - MXN 5,107,703.93 a year (≈ $279,000) · 35% marginal rate from this taxable income (fixed quota MXN 1,601,862.46 (≈ $87,600)) #### Visas A temporary or permanent residence card does not by itself determine tax residence; tax residence follows the home and centre-of-interests tests. #### Other taxes VAT (IVA), social security contributions (IMSS) and treaty relief are separate. The annual tariff is republished each year in Anexo 8 of the Resolución Miscelánea Fiscal. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - VAT (IVA), social security contributions (IMSS) and treaty relief are separate. The annual tariff is republished each year in Anexo 8 of the Resolución Miscelánea Fiscal. - VAT is charged separately and is excluded from the monthly base. ## Questions people ask ### Who qualifies for 1% to 2.5% of monthly collected income? Individual carrying out only business, professional or temporary use of property activities, with total income of those activities in the preceding year not above MXN 3,500,000 (≈ $191,000); new taxpayers may opt in when they expect income not to exceed that limit. The regime depends on the individual's tax registration and activity, not the visa category. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (6)** ## Official sources 1. [Ley del Impuesto sobre la Renta, art. 1 and Título IV](https://web.archive.org/web/20260917212514/https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) · Cámara de Diputados del H. Congreso de la Unión · checked 2026-10-10 · published 2024-04-01 2. [¿Qué se entiende por residente en el extranjero?](https://wwwmat.sat.gob.mx/consulta/06710/que-se-entiende-por-residente-en-el-extranjero) · Servicio de Administración Tributaria (SAT) · checked 2026-10-10 3. [Conoce cuáles son tus obligaciones](https://wwwmat.sat.gob.mx/consulta/06712/conoce-cuales-son-tus-obligaciones) · Servicio de Administración Tributaria (SAT) · checked 2026-10-10 4. [Anexo 8 de la Resolución Miscelánea Fiscal para 2026: tarifas del ISR, incluida la tarifa anual 2026 (arts. 97 y 152 LISR), DOF 28 de diciembre de 2025](https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf) · Servicio de Administración Tributaria · checked 2026-10-11 · published 2025-12-28 5. [Ley del Impuesto sobre la Renta, Title IV Chapter II Section IV, arts. 113-E to 113-F (Régimen Simplificado de Confianza); text last reformed DOF 1 April 2024](https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) · Cámara de Diputados (Mexico) · checked 2026-10-10 · published 2024-04-01 6. [ISR simplificado de confianza, personas físicas: monthly return guide (December 2024)](https://wwwmat.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461176378829&ssbinary=true) · Servicio de Administración Tributaria (SAT) · checked 2026-10-10 · published 2024-12