SAT > English > HOW FOREIGN WHO RESIDES IN MEXICO SHOULD BE TAXED
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HOW FOREIGN WHO RESIDES IN MEXICO SHOULD BE TAXED

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.

 

 
  • Individuals, nationals or foreign, who do not have their residential property in Mexico. If they do, they are considered nonresidents if their main business location is not in this country, that is to say, if more than 50% of their annual income does not proceed from a wealth source located in Mexico, or if the center of their professional activities is not located in national territory, among other reasons.
  •  
  • Juridical persons (commercial companies, associations and civil companies, among others) which are not constituted in accordance to the Mexican laws, as well as those which have not established in Mexico their main business location or the seat of their bureau, but keep one or more permanent establishments in national territory.
 
Individuals of Mexican nationality are presumed to be residents in Mexico unless they prove that they are residents in another country.
 
Individuals or juridical persons who, according to what was previously mentioned, are nonresidents, must pay taxes in the following cases:
 
  • When they obtain income from any source of wealth located in the national territory.
  • When they have a permanent establishment in the country, for the income derived from said establishment.
 
Última modificación:
27 de marzo de 2017 a las 19:44
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