Taxes & Law

• Individuals tax-resident in Mexico: generally worldwide income (LISR); non-residents: Mexican-source
• Personal ISR: progressive 1.92%–35% (Annex 8 RMF 2026 / arts. 96, 152 LISR) — checked this run against SAT PDF
• IVA: general 16% (LIVA); 8% border-region stimulus only when requirements and the decree are met
• Predial: municipal property tax — local rates
• Rentals: ISR on rental income; often provisional payments (art. 116 LISR) — use an adviser
• Authority: SAT; ID: RFC

Migration status is not automatically tax status. Double-tax relief depends on the home country (treaties/unilateral rules) — not framed here for any specific country.

Annual 2026 bands (Annex 8 RMF, arts. 97/152): from 1.92% on the lowest band to 35% from ca. MXN 5,107,703.93 of annual income (plus fixed cuota per band). Monthly withholding/provisional tariffs (art. 96) use the same percentages on monthly limits. No simplified flat tax for all cases.

• IVA 16% general; 0% list and exemptions under LIVA (food, some medicines, etc.) — case by case
• 8% border: tax stimulus, not a general statutory rate — verify validity and SAT registration
• Predial: periodic municipal tax; rates and cadastral values local
• Individual landlords: provisional ISR tariff; options and deductions with an adviser

The Federal Taxpayer Registry (RFC) is the tax ID at SAT. Needed for invoicing (CFDI), returns and many contracts. e.firma / password and deadlines change — follow sat.gob.mx. CURP does not replace RFC.

Under CFF art. 9, someone who has their home in Mexico is generally resident; with homes in parallel, central vital interests matter (e.g. >50% of income from Mexican sources or main professional centre). There is no simple universal “183-day rule” as the sole test — check with an adviser. Residents: worldwide income.

General information for an international audience. Not tax, legal or investment advice. Rates and procedures change; confirm every figure with SAT/DOF primary sources and a licensed professional. Treaties and credits depend on the home country.