🇲🇽 Mexico · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Mexico's taxes are administered by the SAT: income tax (ISR), VAT (IVA) and payroll-related taxes. Tax residents are taxed on worldwide income, and electronic invoicing (CFDI) is mandatory.
Mexico business tax is administered by SAT. Companies generally handle RFC/e.firma registration, corporate income tax (ISR), VAT (IVA), payroll withholding and electronic invoicing obligations.
- Legal entities file annual corporate returns by the deadline for their tax regime; SAT’s 2025 annual-return page lists 31 March 2026 for the general regime.
- VAT, income-tax withholding, payroll and CFDI electronic invoicing are operational requirements that should be configured before trading.
- Tax treatment varies by regime and activity; use SAT guidance and a licensed adviser for live filing positions.
Official authorities
- SAT
Federal tax authority.
- SAT — Declaración Anual Empresas 2025
Official annual-return deadlines for companies.
Frequently asked questions
Am I a Mexican tax resident?
Generally if your main home or centre of vital interests is in Mexico; residents are taxed on worldwide income.
What is a CFDI?
The mandatory electronic invoice used for most transactions in Mexico, issued and validated through the SAT system.
What is the VAT rate?
IVA applies to most goods and services at a standard rate, with a lower rate in some border zones.
Official-information aggregation, not legal advice. Always verify on the authority's own site.