Mexico Tax Residency Checker
A quick check against the tests in Mexican law. It points you to the right questions; it is not a ruling on your case.
Working remotely from Mexico? Pay for work done while you are in Mexico can be Mexican-source income even if your employer is abroad.
Next: estimate what you would pay with the Mexico income tax calculator.
Frequently asked questions
Does Mexico use the 183-day rule for tax residency?
No. The Federal Tax Code (article 9) does not count days. You are a Mexican tax resident if you have established your home in Mexico. The 183-day figure appears only in tax treaties and in the rules for taxing non-residents' salaries.
What if I have a home in Mexico and another abroad?
Then you are resident in Mexico if your centre of vital interests is there: more than half of your income for the calendar year comes from Mexican sources, or your main place of work or business is in Mexico.
Does having a residency card make me a tax resident?
Not by itself. Immigration status and tax residency are separate. A temporary or permanent resident who lives in Mexico usually has a home there, though, and is often a tax resident.
What if two countries both say I am resident?
The tax treaty between them decides. The US–Mexico treaty looks first at where you have a permanent home, then your centre of vital interests, then where you usually live, then nationality.
What do Mexican tax residents pay tax on?
Residents are taxed on their worldwide income, with credits for foreign tax paid. Non-residents are taxed only on income from Mexican sources.
Sources
- CFF art. 9 (mley.mx mirror) (independent guide)
- IRS - US-Mexico Income Tax Convention text (official)
Rules last checked: Fri, 16 October 2026. Rules change; if something looks out of date, trust the official source (INM, the SAT or your Mexican consulate) over this page.