MX / Taxes
Taxes and tax residence: Mexico
The Federal Tax Code treats as resident anyone who has established their home in Mexico. If you also have a home in another country, you are resident when your centre of vital interests is in Mexico: for example, when more than 50% of your annual income is Mexican-source or your main professional activity is based in the country.
Mexico City · Oaxaca · Mérida
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Tax residence: your home and your interests
The Federal Tax Code treats as resident anyone who has established their home in Mexico. If you also have a home in another country, you are resident when your centre of vital interests is in Mexico: for example, when more than 50% of your annual income is Mexican-source or your main professional activity is based in the country.
If you are resident, all your income is taxed
Mexico's Income Tax Law taxes residents on all their income regardless of where it arises; non-residents are taxed only on Mexican-source income. Living in Mexico while working for a foreign employer or clients can make you tax resident: review the treaty with your country, RFC registration and your filing obligations with an adviser.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Double tax treaty with your country and its tie-breaker rule.
- RFC registration, applicable regime and social security for your profile.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- Cámara de Diputados · Código Fiscal de la Federación
Artículo 9: residentes en territorio nacional · Sources consulted: 4 October 2026
- Cámara de Diputados · Ley del Impuesto sobre la Renta
Artículo 1: sujetos del impuesto · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.