Mexico: tax residency, rates & nomad visa

Tax residency rules in Mexico

Primary Mexican individual tax-residency test: having a home in Mexico makes a person resident. Only if the individual also maintains a home in another country does the analysis move to the centre-of-vital-interests test (see residency_center_of_vital_interests_test). Mexico's test is not a standalone day-count rule. [source]PwC Tax Summaries“The Federal Tax Code provides that a person is a resident for Mexican tax purposes when that person establishes a home in Mexico.”View source · accessed 2026-08-20

Residency deregistration notice requirement

Relevant for remote workers/expats leaving Mexico: residency does not lapse automatically on departure. Without filing the deregistration notice with the tax authority, an individual who otherwise meets the departure conditions remains a Mexican tax resident on paper. [source]PwC Tax Summaries“When individuals (or corporations) omit to submit such notice, they will not lose their status as Mexican residents.”View source · accessed 2026-08-20

Residency tax haven relocation rule

Anti-avoidance rule aimed at citizens (not all residents) who move to low-tax jurisdictions: residency is deemed to continue for the year the deregistration notice is filed plus the following five years, unless an information-sharing treaty with that jurisdiction is in effect. [source]PwC Tax Summaries“A Mexican citizen who moves to a country that is considered a tax haven by Mexico will remain a tax resident of Mexico for the year in which the change of tax residency suspension notice is filed and the following five years”View source · accessed 2026-08-20

Residency center of vital interests test

Alternative (either/or) test applied when a home exists both in Mexico and abroad. Mexico is treated as the centre of vital interests if either more than 50% of the person's income is Mexican-sourced in a calendar year, or Mexico is the primary place of the person's professional activities. This is the closest Mexico has to a quantitative residency threshold; there is no separate physical-presence/day-count rule in the general test. [source]PwC Tax Summaries“more than 50% of the person's income comes from Mexican sources in a calendar year”View source · accessed 2026-08-20

Income tax rates in Mexico

As of 2026, the headline personal income tax rate in Mexico is 35%^ⓘPwC Tax Summaries“35.00”View source · accessed 2026-08-20. Mexico's personal income tax is progressive with 11 marginal brackets (1.92% to 35%), not flat. The top rate of 35% applies to taxable income above MXN 5,107,703.93 for calendar year 2026 (see pit_income_brackets for the full scale).

Resident worldwide vs nonresident source income

Mirrors the residency test: once an individual qualifies as a Mexican tax resident (see residency_rules), Mexico taxes worldwide income regardless of nationality; non-residents (including Mexican citizens who can document foreign tax residence) are taxed only on Mexican-source income. [source]PwC Tax Summaries“Resident individuals are subject to Mexican income tax on their worldwide income, regardless of their nationality. Non-residents, including Mexican citizens who can prove residence for tax purposes in a foreign country, are taxed only on their Mexican-source income.”View source · accessed 2026-08-20

Non resident employment income wht

15–30% (as of 2026)^ⓘPwC Tax Summaries“If the employee is considered a non-resident for Mexican tax purposes, the tax rate applicable to compensation will vary from 15% to 30%. The first MXN 125,900 of employment income received in a 12-month floating period will be tax exempt.”View source · accessed 2026-08-20 — Applies to individuals classified as non-residents for Mexican tax purposes on employment compensation sourced in Mexico; the first MXN 125,900 of such income in a rolling 12-month period is exempt before the 15-30% withholding scale applies.

Social security employee max annual contribution

MXN 29,103 / year (as of 2026)^ⓘPwC Tax Summaries“The maximum annual contribution for employees is MXN 29,103.”View source · accessed 2026-08-20 — Employee social-security contributions are withheld at source and capped annually; the cap applies to employees earning above roughly MXN 1,070,155/year (MXN 89,180/month). Employer contributions are capped separately and much higher (MXN 227,286/year for a low-risk employer).

Pit income brackets

Full progressive PIT scale for resident individuals, calendar year 2026 (MXN, from PwC's reproduction of the SAT rate table). 'Basic tax' is the fixed amount owed at the bottom of each bracket; 'rate on excess' applies marginally above that. [source]PwC Tax Summaries“The following tax rates are effective for resident individuals for calendar year 2026:”View source · accessed 2026-08-20

Special tax regimes in Mexico

Known in Mexican tax law as the REFIPRES regime (regimenes fiscales preferentes, Article 176 of the Ley del ISR) — an anti-deferral rule for Mexican residents' investments in low-tax jurisdictions. PwC's individual-tax summary describes the substance of the rule under 'Tax haven investments' without using the REFIPRES acronym; residents must report accrued (not just distributed) income from such holdings, proportional to their ownership stake. [source]PwC Tax Summaries“Taxable investment income includes income earned (even if not distributed) by investments of any kind located in countries considered to be tax havens, in proportion to the ownership percentage of the resident taxpayers.”View source · accessed 2026-08-20

No net wealth tax

None (as of 2026)^ⓘPwC Tax Summaries“There are no net wealth/worth taxes in Mexico.”View source · accessed 2026-08-20 — Mexico levies no annual net wealth or net worth tax on individuals.

No inheritance estate gift tax

None (as of 2026)^ⓘPwC Tax Summaries“There is no specific inheritance, estate, or gift tax in Mexico.”View source · accessed 2026-08-20 — Mexico has no dedicated inheritance, estate, or gift tax; inherited and gifted assets are instead brought within the income tax law. In practice, income received by a Mexican-resident heir through inheritance is itself exempt from income tax, and gifts between spouses and lineal ascendants/descendants are also exempt (other gifts are exempt up to three times the annual UMA, currently MXN 128,384).

Digital nomad visa in Mexico

Temporary Resident Visa (as of 2026)^ⓘCitizen Remote“Mexico doesn’t officially offer a digital nomad visa.”View source · accessed 2026-08-20 — Mexico has no visa formally named or dedicated to digital nomads. The Temporary Resident Visa (Visa de Residente Temporal), a general long-stay immigration route under the 2011 Migration Law, is used informally by most remote workers, freelancers, and location-independent professionals as the de facto nomad-visa route.

Nomad visa income requirement

USD 2,500 / month (as of 2026)^ⓘCitizen Remote“A monthly income of at least $2,500–$4,000 USD over the past 6–12 months”View source · accessed 2026-08-20 — Mexico has no single national income figure for the Temporary Resident Visa: each Mexican consulate abroad sets its own peso-denominated economic-solvency threshold (based on a multiple of Mexico's minimum wage/UMA) and converts it to local currency, so USD equivalents vary by consulate and exchange rate. USD 2,500-4,000/month (or USD 40,000-70,000 in savings over the same period) is the general guideline range cited by this source; other advisory sources cite different point figures for specific consulates (e.g., roughly USD 3,275-3,740/month), so applicants should confirm with the consulate where they will apply.

Nomad visa duration

4 years (as of 2026)^ⓘCitizen Remote“This visa is typically granted for one year initially and can be renewed for up to four years total”View source · accessed 2026-08-20 — After the Temporary Resident Visa is approved abroad, holders convert it to a Temporary Resident Card in Mexico, renewable in increments up to four years total; permanent residency can be applied for after that period.

Nomad visa tax treatment

183 days (as of 2026)^ⓘCitizen Remote“if you spend more than 183 days per year in Mexico, you may be considered a tax resident.”View source · accessed 2026-08-20 — Holding the Temporary Resident Visa does not itself make someone a Mexican tax resident — immigration status and tax residency are governed separately. This source frames the practical trigger as spending more than 183 days per year in Mexico, but the Federal Tax Code's controlling test is actually the home/centre-of-vital-interests test (see residency_home_test and residency_center_of_vital_interests_test), under which day-count is not a codified input at all — a long stay may correlate with having your home or centre of vital interests in Mexico, but the 183-day figure is an advisory simplification, not the legal test.

Frequently asked questions

Sources

• PwC Tax Summaries individual / residence · big4, accessed 2026-08-20
• PwC Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-20
• Deloitte (Mexico Highlights 2025, International Tax) 2025 / dttl tax mexicohighlights 2025.pdf · big4, accessed 2026-09-12
• PwC Tax Summaries individual / other taxes · big4, accessed 2026-08-20
• PwC Tax Summaries individual / income determination · big4, accessed 2026-08-20
• Citizen Remote visas / mexico · other, accessed 2026-08-20

Explore more

• Not sure you count as resident? Am I a tax resident of Mexico?
• Working remotely? Digital nomad taxes in Mexico — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Mexico? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Mexico’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Mexico (and in your home country) review your situation before you act.