Mexico
Digital Nomad Tax & Visa Guide
Official Sources & Attribution
All visa and tax information is sourced exclusively from Instituto Nacional de Migración (INM) & SAT and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Mexican tax authority (Servicio de Administración Tributaria)
Tax AuthorityLegal References
- Ley de Migración (Migration Law)
- Ley del Impuesto Sobre la Renta (Income Tax Law)
- Reglamento de la Ley de Migración (Migration Law Regulations)
- Código Fiscal de la Federación (Federal Tax Code)
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax Residency Trigger
183+ days in Mexico during calendar year or center of vital interests (COVE ) in Mexico
Recommended Stay
Varies by individual circumstances
Visa Programs
Temporary Resident Visa
Income Requirement
$2,700 USD/month income OR $45,000 USD in bank balance (2025 requirements)
Duration
1 year initially (renewable up to 4 years total)
Tax Implications
Does not automatically create tax residency . Tax residency determined by 183-day rule and COVE factors.
Requirements
- • Proof of monthly income of $2,700 USD for 6 months, OR
- • Bank statements showing $45,000 USD balance for 12 months
- • Clean criminal background check
- • Health certificate (may be required)
- • Proof of accommodation in Mexico
Important Warnings
- ⚠️ Spending 183+ days triggers tax residency regardless of visa type
- ⚠️ Must maintain financial requirements for renewals
- ⚠️ Cannot work for Mexican employers without work authorization
Permanent Resident Visa
Income Requirement
$5,400 USD/month income OR $216,000 USD in investments (2025 requirements)
Duration
Indefinite (permanent status)
Tax Implications
Strong indicator of tax residency . Combined with physical presence likely triggers full Mexican tax obligations.
Requirements
- • Proof of monthly income of $5,400 USD for 6 months, OR
- • Bank statements showing $216,000 USD in investments
- • 4 years as Temporary Resident , OR
- • Mexican spouse/children, OR
- • Refugee status
Important Warnings
- ⚠️ Permanent resident status suggests center of vital interests in Mexico
- ⚠️ Must file Mexican tax returns if combined with significant presence
- ⚠️ Difficult to argue non-tax residency with permanent status
Tourist Visa (FMM)
Income Requirement
None - but must demonstrate sufficient funds for stay
Duration
Up to 180 days per entry
Tax Implications
Generally no tax implications for stays under 180 days per calendar year.
Requirements
- • Valid passport (6+ months remaining)
- • Proof of sufficient funds for stay
- • Return/onward travel arrangements
- • Immigration form (FMM) completed
Important Warnings
- ⚠️ Multiple consecutive stays may trigger tax residency review
- ⚠️ Cannot exceed 180 days per entry
- ⚠️ Border agents may limit stay duration
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Tax Implications by Origin Country
American Citizens
Mexican tax residency requires reporting worldwide income to Mexico. US-Mexico tax treaty provides relief from double taxation. FEIE may apply to Mexican income.
British Citizens
Mexican residency typically breaks UK tax residency. UK-Mexico tax treaty provides tie-breaker rules for dual residence situations.
Canadian Citizens
Canada-Mexico tax treaty prevents double taxation. Mexican residency usually makes you non-Canadian tax resident for income tax purposes.
Australian Citizens
Mexican tax residency generally results in non-Australian tax residency. May trigger departure tax obligations when leaving Australia initially.
Irish Citizens
Mexican tax residency can help break Irish tax residency if staying 183+ days and establishing COVE in Mexico. Ireland-Mexico double taxation agreement provides relief. Non-domiciled Irish residents benefit from remittance basis - Mexican income only taxed in Ireland if brought there.
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.