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Mexico tax residency: home and vital interests

Tax days · AmericasChecked Updated

Mexico tax home

Tax days
Homein Mexico, or your centre of vital interests

Individuals who have established their home (casa habitación) in Mexico are Mexican tax residents.1

Two homes
If you also have a home in another country, you are a Mexican resident when your centre of vital interests is in Mexico.2
Income
One case where the centre of vital interests is in Mexico: more than 50% of your total income in the calendar year has a Mexican source of wealth.34
Work
Another case is having the main centre of your professional activities in Mexico.54
Nationals
Unless proven otherwise, individuals of Mexican nationality are presumed to be residents of national territory.6
At the line
Residents of Mexico are taxed on all their income, wherever the source of wealth is located.7

Questions people ask

What makes me a tax resident of Mexico?

Individuals who have established their home (casa habitación) in Mexico are Mexican tax residents.1 If you also have a home in another country, you are a Mexican resident when your centre of vital interests is in Mexico.2

What is the centre of vital interests?

One case where the centre of vital interests is in Mexico: more than 50% of your total income in the calendar year has a Mexican source of wealth.34 Another case is having the main centre of your professional activities in Mexico.54

Are Mexican nationals treated differently?

Unless proven otherwise, individuals of Mexican nationality are presumed to be residents of national territory.6 Mexican nationals who are state officials or employees are residents even when their centre of vital interests is abroad.8

What does Mexico tax a resident on?

Residents of Mexico are taxed on all their income, wherever the source of wealth is located.7

Sources

8 laws, each with its exact words
  1. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words Las que hayan establecido su casa habitación en México Those who have established their home (casa habitación) in Mexico.
  2. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words Cuando las personas físicas de que se trate también tengan casa habitación en otro país, se considerarán residentes en México, si en territorio nacional se encuentra su centro de intereses vitales When the individuals concerned also have a home in another country, they are considered residents of Mexico if their centre of vital interests is in national territory.
  3. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words Cuando más del 50% de los ingresos totales que obtenga la persona física en el año de calendario tengan fuente de riqueza en México. When more than 50% of the individual's total income in the calendar year has a Mexican source of wealth.
  4. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words se considerará que el centro de intereses vitales está en territorio nacional cuando, entre otros casos, se ubiquen en cualquiera de los siguientes supuestos the centre of vital interests is considered to be in national territory when, among other cases, any of the following situations applies.
  5. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words Cuando en el país tengan el centro principal de sus actividades profesionales. When their main centre of professional activities is in the country.
  6. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words se presume que las personas físicas de nacionalidad mexicana, son residentes en territorio nacional individuals of Mexican nationality are presumed to be residents of national territory.
  7. LISR, art. 1, fr. I · Orden Jurídico Nacional, Secretaría de Gobernación (text published in the DOF on 11 December 2013) · read 26 Oct 2026
    Exact words Las residentes en México, respecto de todos sus ingresos, cualquiera que sea la ubicación de la fuente de riqueza de donde procedan Residents of Mexico, on all their income, wherever the source of wealth they come from is located.
  8. CFF, art. 9 · Cámara de Diputados del H. Congreso de la Unión · read 26 Oct 2026
    Exact words Las de nacionalidad mexicana que sean funcionarios del Estado o trabajadores del mismo, aun cuando su centro de intereses vitales se encuentre en el extranjero. Mexican nationals who are state officials or employees, even when their centre of vital interests is abroad.
Checked against Código Fiscal de la Federación, art. 9 · Ley del Impuesto sobre la Renta, art. 1 on 26 Oct 2026 Updated 26 Oct 2026

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