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Foreigners who reside and receive income in Mexico must meet the tax obligations imposed on them, like any national, the scheme for which they receive their income. For example:
Income Tax Type:
Regime Type which they must be registered and taxed in:
Fees for independent services
Régimen de Actividades Empresariales y Profesionales
Private sector salaries or wages in some entity of Government
Fees as administrator, commissioner or general manager
Payment as a member of executive, supervisory or advisory boards
Income Regime over Salaries and in general by the provision of a personal subordinate service.
Early payment to members of civil societies and associations
Profits and early payments to members of mutual production companies
Income tax regime for salaries and in general for the provision of a personal subordinate service.
Commercial, industrial, transport, agricultural, livestock, forestry, or fishing activities
Regime of Business Activities,
Tax Incorporation Regime (revenues not exceeding 2 million pesos per year)
Leasing or subleasing of real estate
Leasing Regime and in general for granting the use or temporary use of real estate.
Interest paid in the financial system (banks, brokerage firms, investment companies, etc.)
Interest paid by people in the financial system (banks, brokerage firms, investment companies, etc.)
Regime of the Other Revenue that individuals obtain.
Regime of the Income by Earnings and in general by the profits distributed by moral people.