Mexico
Worldwide-income taxation but with a wide treaty network and a Temporary Resident Visa accessible by income.
The position in figures.
Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.
Where the jurisdiction fits.
Best for
- Lifestyle-driven HNWIs comfortable with worldwide-income taxation
- US-adjacent operators (NAFTA/USMCA + treaty access)
- Temporary Resident Visa users (4-year non-immigrant route)
Consider carefully
- Buyers expecting territorial taxation (Mexico is worldwide)
- Anyone wanting low CFC friction — REFIPRES regime is among the strictest
Programmes that matter.
Temporary Resident Visa (4 years)
Income-based: ~$4,300/month (2025) or ~$72,000 in savings/investments. Renewable up to 4 years total, then converts to Permanent Resident.
Permanent Resident
Higher financial thresholds (~$185k investments) or via 4-year Temporary path. No work restrictions; leads to citizenship after 5 years.
Pitfalls to resolve early.
- 01
Mexico taxes worldwide income — territorial myths persist but are false.
- 02
REFIPRES rules sweep certain low-tax foreign income into Mexican shareholder’s base annually.
- 03
Foreign-bank reporting is required and audited.
Direct answers.
Does Mexico tax worldwide income?
Yes. Mexican tax residents are taxed on worldwide income, with foreign tax credits available under treaties.
How much income do I need for the Temporary Resident Visa?
Roughly $4,300/month in stable income or ~$72,000 in savings/investments — thresholds adjust annually with the Mexican minimum wage.
Continue the comparison.
Put Mexico against your current position.
See a first-order comparison, then bring the open questions to your advisor.