🇺🇸 United States vs 🇲🇽 Mexico
Tax residency, treaties and PE risk compared.
| Dimension | 🇺🇸 United States | 🇲🇽 Mexico |
|---|---|---|
| Residency rule | Citizenship-based + Substantial Presence | Permanent home in Mexico OR center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 122d | from 90d |
| Tax range | 10–37% federal + state | 1.92–35% |
| Tax treaties | 70+ | 60+ |
| PE risk | High | Medium |
| Digital nomad visa | No | No |
| Best for | US citizens optimising via FEIE ($126,500) and treaty benefits | RFC-registered freelancers using RESICO (1–2.5% flat) |
| Common pitfall | US citizens are taxed on worldwide income forever — there is no day-count exit. | Mexico uses 'permanent home' not days — owning property can make you resident. |
Verdict
For most nomads optimising for residency safety, 🇲🇽 Mexico is the lower-risk base versus 🇺🇸 United States. United States's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇺🇸 United States residency rules →
Deep dive
🇲🇽 Mexico residency rules →
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