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Foreigners liable to pay taxes in Mexico, generally comply with this obligation when people who makes the payments retains tax and inform it to Tax Administration Service (SAT). 

Individuals residing in Mexico, or residents abroad who have a permanent address in Mexico and make payments to residents abroad, are required to withhold tax.

Individuals who earn income and are not retained should pay directly to Tax Administration Service (SAT). 

Form and payment dates

Person who withholds tax must find out on a monthly basis, no later than the 17th day of the  following month in which tax was deducted.

When payment is to be made by taxpayer who receives the income, he does so at the authorized offices within 15 days of the receipt of such income.

For those who earn income from the concepts of artistic or sports activities, or the performance or presentation of public shows, calculate the tax and find out through a statement filed at the authorized office that correspond to the place where the show or sporting event was presented, the following day the income was obtained.

What other tax liabilities do you have? 


Individuals residing abroad who earn income in Mexico and do not have a permanent address in the country, or have the income, do not come from such address, have the following obligations:

Pay the income tax over the income earned. This obligation is fulfilled by making the corresponding payment of the tax, through the person who retains it and notice to Tax Administration Service (SAT), or when the taxpayer who obtains the income calculates tax and the entire amount in a personal way, through the presentation of the corresponding statement. 

People receiving income from independent professional services for personal payments, real estate leasing, or in general for granting the temporary use or benefit of such goods must issue an electronic invoice. 
Tax paid through retention, or directly by taxpayer, is considered final payment, which means that there is no obligation to file an Annual Statement. 

Obligations of persons making payments to residents abroad


Individuals or legal entities that are resident in Mexico, or resident abroad with a permanent address in Mexico, who make payments to residents abroad, must comply with the following obligations:

To calculate, retain and inform the corresponding income tax to such foreigners.
Find an amount equivalent to what you should have withheld on the date of payment or at the time of payment, whichever comes first.
In the event that payments are made in foreign currency, tax is infomed making the conversion into national currency. 
When the person who makes payments to residents abroad covers the tax on them, the amount is considered as income obtained by these taxpayers. The value added tax transferred it is not considered as income of the resident abroad.
Hand over to residents abroad proof of payments and withholdings made during the year.


Foreigners with tourist status may obtain refund of tax (value added tax) that has been transferred to them in the purchase of goods in stores established in Mexico, provided that the following requirements are met: 

Returned abroad by air or sea.
Have tax receipts.
That goods purchased actually leave the country. 
The minimum purchase per store is 1,200 pesos with electronic payment. 
The purchase has been made in stores participating in the Tax Refund Program for foreign tourists.
Purchased by electronic payment (credit card, debit card or services issued abroad by foreign financial institutions), or in cash purchases provided as long as they do not exceed 3,000 pesos per tourist. 

Return is done by authorized dealers in attention units they have established for that purpose. 
To make the return effective, tourist must: 

  • Ask the store where you made the purchase your tax receipt, it must contain tourist information and tax return request form (also available in attention units). 
  • Go to modules located in ports and airports for this purpose. 
  • Present the goods for which the tax is requested to verify they are leaving the country. 
  • Subsequent to verification, goods with an amount exceeding 5,000 pesos (including tax) are physically validated; In case of a lower amount, this validation may or may not be carried out. 
  • ​​Once the merchandise has been validated and the documentation has been reviewed, the corresponding refund will be paid. 

The amount of the refund is paid in Mexican pesos, by reimbursement to the electronic instrument used for purchase, or in cash up to a maximum of 50% of the amount to be paid to tourist, not to exceed 10,000 pesos. Remainder is deposited electronically in the account indicated. 

This benefit works in cities with greater influx of foreign tourists, such as Mexico City, Guadalajara, Cancun, Los Cabos, Puerto Vallarta, Cozumel, Playa del Carmen, Cabo San Lucas, Mazatlán, Majahual, Progreso and Ensenada.​​
Última modificación:
06 de abril de 2017 a las 20:00
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