Mexico

Expatriate and employer tax compliance and advisory As per 25 October 2025

Personal Income Tax Rates – Employment Income	Progressive tax rate: 1.92% – 35%
Tax rate
Tax period	Calendar year
Tax residency / Domicile according to domestic law	* If the individual spent more than 183 days continues or not in Mexico in a 12 month period. * The salary will be paid by or in the name of an employer that is non-resident in Mexico. * Center of vital interests in Mexico (economic and personal relations).
Tax registration	Required if acquired tax residency and also in some cases when the individual is no tax resident. An appointment needs to be set to the Tax Authorities for obtain the Mexican tax ID, password to use the electronic services of the Tax Authorities´s website and electronic signature that allows to file taxes electronically in México.
Employment income definition	Any income or benefit earned in cash or in kind and income determined by tax authorities on the basis of presumptions. Additionally, if a person covers the taxes on behalf of the taxpayer, the tax paid is considering income for the taxpayer.
Examples of tax exemption	None
Specific expatriate concession	None
Income of board members	Any remuneration is taxable and the tax withholding is 25% over the income received without any deduction.
Tax returns	Obligation to file a tax return not later than April 30th after the year end.
Tax payments	Obligation to file monthly tax payment every 17th after the month ends.
Tax on real estate property
Social contribution (CSS) to be paid with tax

Tax treaties

Employment income / income from board members	Taxable if source is a Mexican corporation.

International social security

Cross border employments	None
Exception under Art 16 of Reg. 883/2004 and Art 17 of Reg. 1408/71	None
Social Security Cost as % from gross salary and absolute amounts	18% cost for the employer and 7% for the employee based on gross salary.

Immigration

Work permit	It is necessary for any nationals without exception.
Visa	No Visa is necessary to enter Mexico.
Residency permits / registration certificate	This residency permits is allowed in long assignments.
Driving license	Not acceptable for any foreign countries, must apply for a Mexican driving license.
Stock option plan	Taxable at the moment of vesting.
Residence permits / Registration card

Article 15 of the OECD model

183 days	Total number of calendar days is calculated cumulatively during the calendar year (days of arrival and departure are both included in calculation).
Notion of employer	If a Mexican company hired directly the employee the tax is withhold by the employer and remit to tax authorities; at the end of the year a constancy of taxes paid is issue by the employer. When the individual doesn´t have any employer in Mexico, the individual needs to obtain a Mexican Tax ID and also has the obligation to calculate and remit the monthly and annual tax returns in Mexico.
Existence of a permanent establishment	If the individual sign contracts besides the foreign resident can be trigger a permanente establishment.