Americas·60+ treaties·PE risk: Medium

🇲🇽 Mexico tax residency

Permanent home in Mexico OR center of vital interests

Residency threshold

183 days

Tax range

1.92–35%

Digital nomad visa

No

Mexico is one of the only LatAm countries with a true digital-tax-friendly micro regime: RESICO charges 1–2.5% on gross revenue under MXN 3.5M for individuals.

Best for

RFC-registered freelancers using RESICO (1–2.5% flat)

Common pitfall

Mexico uses 'permanent home' not days — owning property can make you resident.

Exit / mitigation tip

Notify SAT formally on departure and document new tax residency abroad.

How Mexico compares

Trusted sources

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