Mexico Tax & Investment Guides
16 guides covering Mexican taxation, personal income tax (ISR 1.92–35%), IVA (16% general, 8% fronterizo), corporate ISR 30% + PTU 10%, predial property tax, ISAI acquisition tax, IMSS social security, and cross-border rules.
Personal Tax & Residency
ISR 1.92–35%, UMA, tax filing, residency, and cross-border
Mexico Cross-Border Taxation Guide 2026 — 183-Day Rule, DTA Network, USMCA
Guide to Mexico's cross-border tax rules: 183-day substantial presence test (or 183 consecutive days in 365), residence based on professional activities (casa de la habitación, centro de intereses vitales), double taxation agreement (DTA) network with 60+ countries, and USMCA provisions for 2026.
Mexico Personal Income Tax Guide 2026 — ISR Progressive Rates 1.92–35% (11 Brackets)
Mexican personal income tax (ISR — Impuesto Sobre la Renta). Progressive rates from 1.92% to 35% across 11 brackets, personal deductions limit (3x UMA), tax subsidy (subsidio al empleo), and filing requirements for 2026.
Mexico Tax Filing Guide 2026 — Annual Declaration, Monthly Payments, DIOT, CFDI, Buzón Tributario
filing taxes in Mexico: annual declaration (declaración anual) by April 30 deadline, monthly provisional payments, DIOT (supplier transactions), CFDI electronic invoicing, Buzón Tributario (SAT mailbox), and e-filing via the SAT portal for 2026.
Mexico Tax Residency Guide 2026 — 183-Day Rule, Center of Vital Interests, Cédula Fiscal
Mexican tax residency: 183-day presence test, center of vital interests (professional + economic), permanent vs temporary residence for immigration, and obtaining the tax certificate (cédula fiscal) for 2026.
VAT & Indirect Tax
IVA 16% general, 8% fronterizo, and e-commerce
Business & Corporate Tax
ISR corporativo 30%, PTU 10%, RESICO, and business registration
Mexico Business Registration Guide 2026 — RFC, SA, S de RL, SAS, RESICO, CFDI
registering a business in Mexico: RFC registration with SAT, Sociedad Anónima (SA), Sociedad de Responsabilidad Limitada (S de RL), Sociedad por Acciones Simplificada (SAS), RESICO simplified regime (1–2.5% on revenue), and CFDI invoicing requirements for 2026.
Mexico Corporate Tax Guide 2026 — ISR 30%, PTU 10% Profit Sharing, CUFIN
Mexican corporate income tax. ISR flat rate of 30%, mandatory 10% profit sharing (PTU) to employees, maquiladora special regime, CUFIN (net tax profit account), and corporate tax compliance for companies in Mexico for 2026.
Investment & Savings
CGT 10% shares, 20% real estate, crypto, and investment income
Mexico Capital Gains Tax Guide 2026 — CGT Included in ISR, 10% Flat on Shares, 20% on Real Estate
capital gains tax in Mexico. Capital gains are included within the ISR framework — 10% flat optional rate on listed shares, 20% on real estate gains via a separate rate, inflation adjustment for property, and no separate CGT regime for 2026.
Mexico Cryptocurrency Tax Guide 2026 — ISR Progressive Rates up to 35%, SAT Guidelines
cryptocurrency taxation in Mexico: crypto gains taxed as ISR at progressive rates up to 35%, SAT guidelines on digital assets, exchange reporting requirements, and the absence of a special crypto regime for 2026.
Mexico Investment Income Guide 2026 — Dividends 10% Withholding, Interest 15–20%, ACUM Regime
taxation of investment income in Mexico. Dividends subject to 10% withholding (out of CUFIN, effectively 42.5% total rate), interest withholding at 15–20% for residents and 4.9%+ for banks, and ACUM (taxable income accumulation) rules for 2026.
Property & Wealth Tax
Predial 0.01–0.3%, ISAI 2–5%, no net wealth tax
Mexico Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax Limited
inheritance and gift taxation in Mexico. No federal inheritance tax (some states have low rates). Gifts between spouses and lineal ascendants/descendants are exempt, while other gifts may be taxed as income. ISR implications for inheriting a business for 2026.
Mexico Property Tax Guide 2026 — Predial 0.01–0.3%, ISAI 2–5%, No Wealth Tax
property taxes in Mexico. Predial (municipal property tax) at very low rates of 0.01–0.3%, ISAI (acquisition tax) 2–5% varying by state, capital gains on property taxed under ISR at 10–35% with inflation adjustment, and no annual wealth tax for 2026.
Mexico Wealth Tax Guide 2026 — No Wealth Tax, Predial Only, 2019 Proposal
wealth taxes in Mexico. Mexico has no federal or state net wealth tax. The only recurring property holding cost is the predial (municipal tax). A temporary wealth tax proposal in 2019 was discussed but never enacted. Implications for high-net-worth individuals for 2026.
Employment & Social Charges
IMSS, INFONAVIT, SAR, and pension system
Mexico Pension Guide 2026 — AFORE, IMSS Pension (Ley 73), SAR & Voluntary Contributions
Mexican retirement pensions in 2026. AFORE defined-contribution accounts, IMSS Ley 73 transition regime, SAR, voluntary contributions (aportaciones voluntarias), and government matching (APOYO).
Mexico Social Security Contributions Guide 2026 — IMSS, INFONAVIT, SAR/AFORE
Mexican social security contributions (IMSS, INFONAVIT, SAR/AFORE) in 2026. Employee contributions ~2% sliding scale, employer contributions ~25-30% including disability, medical, daycare, retirement, and more.
Tools & Calculators
Mexico Salary Calculator
Salario neto 2026 — ISR, IMSS
Mexico IVA Calculator
IVA 16% general y fronterizo
Mexico Corporate Tax Calculator
ISR corporativo 30% y PTU 10%
Mexico Capital Gains Calculator
10% shares, 20% property, ISR up to 35%
Mexico Property Tax Calculator
Predial e ISAI sobre inmuebles
Mexico ISR Calculator
ISR personas físicas 1.92–35% progresivo
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool