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Mexico flagMexico tax guide 2026

Mexico's income tax climbs slowly to 35%, but the system is full of side doors: small businesses can pay just 1–2.5% of turnover under the simplified trust regime (RESICO), stock-market gains carry a flat 10%, selling your home is exempt up to about MXN 6 million, and inheritances and family gifts are entirely tax-free. Employee social security barely registers — the employer pays nearly all of it.

Rate range
1.92% – 35% for residents; RESICO small business 1 – 2.5% of turnover
Key allowance
Personal deductions capped at the lower of 15% of income or MXN 213,973
Tax year
Calendar year
Filing deadline
30 April (no extensions)

Taxes covered

Special regimes

  • RESICO — Simplified Trust Regime

    Businesses, professionals and landlords earning up to MXN 3.5 million pay 1–2.5% of gross receipts, no deductions, minimal paperwork.

  • 10% stock-market rate

    Gains on shares sold through the Mexican Stock Exchange bear a flat, final 10%.

  • Tax-free inheritances and family gifts

    No estate or gift tax exists — inheritances are exempt, as are gifts between spouses, parents and children.

  • Home-sale exemption

    Selling your own dwelling is exempt up to 700,000 investment units — about MXN 6.07 million.

Recent changes

  • 2026-01The Economic Package raised the bank-interest withholding from 0.50% to 0.90% of capital and the digital-platform sales withholding from 1% to 2.5%.
  • 2026-02The measure unit (UMA) rises to MXN 117.31 a day; the general minimum wage reaches MXN 315.04 (MXN 440.87 in the northern border zone).
  • 2026-01The border-region incentive (a one-third income-tax credit for northern and southern border businesses) is extended through 2026.

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