Expat Taxes in Mexico

Planning your move to Mexico? Here is everything you need to know about expat taxes for digital nomads and expats in 2026.

Mexico is not a tax haven, and achieving a zero-tax setup requires precise structuring.

  • Tax Residency Test: You become a tax resident if your "center of vital interests" is in Mexico (e.g., >50% of your income is generated there, or it's your primary professional base).
  • Personal Income Tax: Progressive, scaling up to 35% on worldwide income for tax residents.
  • RESICO: A simplified trust regime (Régimen Simplificado de Confianza) allows freelancers/sole proprietors earning under ~3.5 million MXN to pay a flat tax of 1% to 2.5% on gross income. However, this is tightly regulated.
  • Nomad Reality: Most nomads on tourist visas exist in a grey area, paying no local tax. Temporary Residents must be careful not to trigger tax residency if their global income is high.

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