🇲🇽 Mexico vs 🇵🇹 Portugal
Tax residency, treaties and PE risk compared.
| Dimension | 🇲🇽 Mexico | 🇵🇹 Portugal |
|---|---|---|
| Residency rule | Permanent home in Mexico OR center of vital interests | 183 days OR habitual residence on 31 Dec |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 150d |
| Tax range | 1.92–35% | 14.5–48% (NHR 20%) |
| Tax treaties | 60+ | 80+ |
| PE risk | Medium | Medium |
| Digital nomad visa | No | Yes |
| Best for | RFC-registered freelancers using RESICO (1–2.5% flat) | IFICI / NHR 2.0 applicants in scientific and tech roles |
| Common pitfall | Mexico uses 'permanent home' not days — owning property can make you resident. | Owning or renting a home on Dec 31 can establish residency regardless of day count. |
Verdict
Mexico and Portugal carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (60 vs 80) and your specific income mix.
Deep dive
🇲🇽 Mexico residency rules →
Deep dive
🇵🇹 Portugal residency rules →
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