Mexico

Central America · MX · 61 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent home (casa habitación) in Mexico
• center of vital interests in Mexico if home exists in Mexico and abroad
• more than 50% of calendar-year income from Mexican sources
• Mexico as principal place of professional activities
• Mexican citizen moving to a tax-haven country faces a 5-year deemed residency rule

Mexico’s official rule is home-based rather than day-count based, so leaving can be straightforward if you move your home abroad and stop having factual ties to Mexico. It is harder for Mexican nationals who move to a tax-haven country because the Federal Tax Code keeps them treated as residents for the departure year and the following five years unless an exception applies.

Source: Servicio de Administración Tributaria (SAT)

Tax treaty network (61)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.