What changed in Mexico

There is no new-resident tax break, worldwide income is taxed at up to 35 percent from day one

Personal income tax

Exchange-level reporting to SAT starts in 2027, with first exchanges reaching SAT in 2028, under the OECD's CARF standard

Crypto tax and legal status

Crypto-to-crypto swaps and mining or staking rewards are both taxable, even with no peso ever changing hands

Crypto tax and legal status

Trading actively risks a business classification with no binding line drawn yet

Crypto tax and legal status

Disposing of crypto is taxed as an ordinary property sale, with a 20 percent provisional payment when the acquirer is Mexican-linked

Crypto tax and legal status

Crypto is legal to own and trade, but Mexican banks are walled off from touching it

Crypto tax and legal status

RESICO is the one genuinely attractive regime for a mover billing from Mexico, but it is not a universal shelter

Moving your company

REFIPRE, the CFC regime, catches individuals too, not just companies, and this is the rule most movers miss

Moving your company

SA de CV is the default vehicle for a foreign owner, SAS is cheaper but shareholder-restricted

Moving your company

No inheritance or estate tax, but the exemption depends on disclosing it correctly

Leaving home: exit tax and ties

Mexico charges no exit tax on leaving, but the paperwork and a 5-year clawback are the real exit cost

Leaving home: exit tax and ties

Dual nationality is allowed when you naturalise as Mexican

Permanent residency and citizenship

Naturalisation is 5 years, or just 2 for Latin American and Iberian nationals and spouses of Mexicans

Permanent residency and citizenship

An investor route exists as an alternative to the income and savings tests

Residency routes

Direct permanent residence now needs retiree status, or you earn it after 4 years on the temporary card

Residency routes

Temporary residence by economic solvency now runs on 2026 UMA multiples, not the peso figure alone

Residency routes

The Mexican employer carries its own exposure, ISR withholding, IMSS logic strain, and a mirror permanent establishment risk abroad

Employer compliance

Mexican labour law rights are irrenunciable and travel with a Mexican-law contract, but enforcement abroad is fact-specific

Employment law

A work-accident claim from a home office abroad sits on contested ground

Disability and accident coverage

IMSS sick pay needs a certificate from an IMSS doctor, which a doctor abroad cannot issue

Sick leave

Mexico's unemployment payout needs an actual baja, staying on payroll abroad does not qualify

Unemployment rights

AFORE accrual stops without Mexican payroll, unless you keep paying in yourself

Pension

IMSS contributions buy pension accrual abroad, not usable healthcare

Healthcare coverage

Independent workers have no mandatory IMSS, only voluntary routes

Social security

Modalidad 40 lets you keep buying pension accrual while working abroad

Social security

No posting agreement means no coverage bridge, and the US case is a documented double-contribution trap

Social security

A posting agreement lets you stay under Mexican IMSS coverage while working there

Social security

Whether IMSS coverage legally survives long-term remote work abroad is not settled

Social security

Moving to a low-tax jurisdiction can keep you a Mexican tax resident for 5 extra years

Tax residency

You stay a Mexican tax resident until you file the exit notice, not until you actually leave

Tax residency

No personal registration duties on a visitor permit, that only starts once you have residency

Local registrations

Working with company data from Mexico needs a transfer safeguard, Mexico has no EU adequacy

Data protection

NOM-037 reaches foreign employers too, once a Mexican employment relationship is found

Employment law

Public healthcare is effectively closed to you without residency, and voluntary IMSS has real gaps

Healthcare coverage

Your home country has an actual coordination mechanism with Mexico

Social security

Most nationalities have no social security coordination with Mexico, and the US case is a documented trap

Social security

Self-employed and working from Mexican soil is grayer than the employee case

Social security

No mandatory IMSS enrollment without a Mexican employment relationship

Social security

A foreign employer with no Mexican entity has no Mexican payroll obligation

Employer payroll obligations

Signing contracts or making management calls from Mexico creates real permanent establishment risk

Permanent establishment risk

A single remote employee doing their own job usually does not create a permanent establishment

Permanent establishment risk

The Mexico-Netherlands treaty's 183-day count is not confirmed as fiscal year or rolling 12 months

Personal income tax

A tax treaty gives you a tie-breaker if Mexico and your home country both claim you

Personal income tax

Past 183 days your Mexican-source salary becomes taxable under special non-resident rates

Personal income tax

Under 183 days with no Mexican home and no Mexican employer, your foreign salary is not Mexican-source

Personal income tax

183 days is not what makes you a Mexican tax resident

Tax residency

Keeping a home elsewhere too usually rescues you, but not automatically

Tax residency

Setting up a home in Mexico can make you a tax resident regardless of how many days you spend there

Tax residency

Serving Mexican clients or signing locally breaks the tolerated posture

Right to work

A stricter reading says no paid work of any kind is legally permitted, and that is not resolved

Right to work

Remote work for a foreign employer is tolerated, not expressly authorized

Right to work

The long-stay route is Residente Temporal by economic solvency, arranged before you fly

Immigration and visa

Past 180 days the visitor route is closed, and it cannot be extended from inside Mexico

Immigration and visa

Some nationalities need a visa arranged before travel, not just a passport stamp

Immigration and visa

Visitor entry now runs on officer discretion, not a guaranteed 180 days

Immigration and visa