When onboarding a Mexican persona física con actividad empresarial or RESICO freelancer.
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Declaración anual — personas físicas deadline
April 30 following the tax yearCódigo Fiscal de la Federación (CFF)
Tax year period
Calendar year: 1 January – 31 DecemberLey del Impuesto Sobre la Renta (LISR)
RESICO — maximum annual revenue ceiling
MXN $3,500,000LISR Art. 113-E
RESICO — ISR rate range (gross receipts)
1% – 2.5% on gross receiptsLISR Art. 113-E
Actividad Empresarial y Profesional (AEP) — progressive ISR rate range
1.92% – 35%LISR Título IV, Capítulo II, Sección I; Art. 152
RESICO annual ISR — rate on income up to MXN $300,000
1.00%LISR Art. 113-E
RESICO annual ISR — rate on income up to MXN $600,000
1.10%LISR Art. 113-E
RESICO annual ISR — rate on income up to MXN $1,000,000
1.50%LISR Art. 113-E
RESICO annual ISR — rate on income up to MXN $2,500,000
2.00%LISR Art. 113-E
RESICO annual ISR — rate on income up to MXN $3,500,000
2.50%LISR Art. 113-E
RESICO monthly provisional ISR — rate on income up to MXN $25,000
1.00%LISR Art. 113-E
RESICO monthly provisional ISR — rate on income up to MXN $50,000
1.10%LISR Art. 113-E
RESICO monthly provisional ISR — rate on income up to MXN $83,333.33
1.50%LISR Art. 113-E
RESICO monthly provisional ISR — rate on income up to MXN $208,333.33
2.00%LISR Art. 113-E
RESICO monthly provisional ISR — rate on income up to MXN $291,666.66
2.50%LISR Art. 113-E
IVA — default/standard rate (assumed when treatment unknown)
16%LIVA Art. 1
IVA — professional services (general)
16%LIVA Art. 1
IVA — professional services in northern border region (stimulus)
8%Resolución Miscelánea Fiscal (RMF)
IVA — food and medicine sales
0%LIVA Art. 2-A
IVA — medical services (individual practitioner)
ExemptLIVA Art. 15
IVA — education services
ExemptLIVA Art. 15
IVA — software development / technology services
16%LIVA Art. 1
IVA — digital platforms (foreign), withheld by platform
16% (withheld by platform since 2020)LIVA; LISR Art. 113-A
Pago provisional ISR — monthly deadline (RESICO and AEP)
17th of following monthLISR Art. 106 (AEP); LISR Art. 113-E (RESICO)
Declaración mensual IVA — monthly deadline (RESICO and AEP)
17th of following monthLIVA; Código Fiscal de la Federación (CFF)
DIOT — monthly deadline
Last day of following monthCódigo Fiscal de la Federación (CFF); Resolución Miscelánea Fiscal (RMF)
Declaración Informativa de Clientes y Proveedores (transactions >MXN $50,000) — annual deadline
January 15Resolución Miscelánea Fiscal (RMF)
Declaración Informativa de Clientes y Proveedores — reporting threshold per transaction
>MXN $50,000Resolución Miscelánea Fiscal (RMF)
Declaración anual personas morales
March 31Código Fiscal de la Federación (CFF)
First PTU (profit-sharing) payment deadline — employers
June 30Ley Federal del Trabajo (LFT)
Recargos on late provisional ISR payments — surcharge rate
CCP rate + 50% surchargeCódigo Fiscal de la Federación (CFF)
UMA diaria 2025
MXN $113.14/day (updated February 2025 by INEGI)Ley para Determinar el Valor de la UMA; INEGI announcement February 2025
UMA mensual 2025
MXN $3,439.46Ley para Determinar el Valor de la UMA; INEGI announcement February 2025
UMA anual 2025
MXN $41,273.52Ley para Determinar el Valor de la UMA; INEGI announcement February 2025
IMSS Modalidad 40 — cuota fija approximate rate
Approximately 10.075% of declared base (varies by branch)Ley del Seguro Social (LSS) Art. 218–231
IMSS voluntary — self-employed declared base range
1–25 UMA diarioLey del Seguro Social (LSS)
Continuación Voluntaria IMSS — election window after last employment
Must elect within 5 years of last employmentLey del Seguro Social (LSS)
Private health insurance — personal deduction cap (AEP)
Up to 15% of income or 5 UMA anuales (whichever is lower)LISR Art. 151
RESICO — personal deductions allowed
None (tasa sobre ingresos cobrados; zero deductions)LISR Art. 113-E to 113-J
IMSS voluntary cuotas — deductibility under AEP
Deductible as personal deductionLISR Art. 151 fracción V
IMSS voluntary cuotas — deductibility under RESICO
NOT deductibleLISR Art. 113-E to 113-J
Sociedad conyugal — income split ratio per spouse
50% each spouseLISR Art. 142
Joint filing — availability in Mexico
Not permitted; individual filing onlyLey del Impuesto Sobre la Renta (LISR)
Platform income (Art. 113-A) — ISR retention by platform
Definitive if in RESICO (no annual filing needed for platform income alone)LISR Art. 113-A
Platform income — annual return required if income exceeds threshold or has other income
>MXN $300,000/year or has other income sourcesLISR Art. 113-A
RIF — ceased accepting new registrations
2022Ley del Impuesto Sobre la Renta (LISR); Resolución Miscelánea Fiscal (RMF)
RESICO — related-party revenue concentration limit
Cannot invoice related parties if they represent >50% of revenueLISR Art. 113-E
RESICO mid-year transition — threshold triggering switch to AEP
Month income exceeds MXN $3,500,000 cumulative in the yearLISR Art. 113-E
CFDI version required for income invoicing
CFDI 4.0CFF Art. 29, 29-A; Resolución Miscelánea Fiscal (RMF)
Quick Reference
| Field | Value |
|---|---|
| Country | Mexico (Estados Unidos Mexicanos) |
| Tax | ISR (Impuesto Sobre la Renta) |
| Currency | MXN (Peso Mexicano) only |
| Tax year | Calendar year (1 January -- 31 December) |
| Primary legislation | Ley del Impuesto Sobre la Renta (LISR), Código Fiscal de la Federación (CFF) |
| Supporting legislation | Ley del IVA (LIVA), Ley del Seguro Social (LSS), Resolución Miscelánea Fiscal (RMF) |
| Tax authority | Servicio de Administración Tributaria (SAT) |
| Filing portal | sat.gob.mx / Portal del contribuyente |
| Filing deadline | Declaración anual: April 30 following year (personas físicas) |
| Validated by | Pending — requires sign-off by a Mexican Contador Público |
| Skill version | 1.0 |
Key Régimen Thresholds
| Régimen | Revenue Ceiling | ISR Method | Deductions Allowed |
|---|---|---|---|
| RESICO (Régimen Simplificado de Confianza) | ≤MXN$3,500,000 annual | 1%--2.5% on gross receipts | None (tasa sobre ingresos cobrados) |
| Actividad Empresarial y Profesional | No ceiling | Progressive 1.92%--35% | Full deductions allowed |
RESICO Annual ISR Table (Art. 113-E LISR)
| Annual Income (MXN) | Rate |
|---|---|
| Up to $300,000 | 1.00% |
| Up to $600,000 | 1.10% |
| Up to $1,000,000 | 1.50% |
| Up to $2,500,000 | 2.00% |
| Up to $3,500,000 | 2.50% |
RESICO Monthly Provisional ISR Table
| Monthly Income (MXN) | Rate |
|---|---|
| Up to $25,000 | 1.00% |
| Up to $50,000 | 1.10% |
| Up to $83,333.33 | 1.50% |
| Up to $208,333.33 | 2.00% |
| Up to $291,666.66 | 2.50% |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown régimen | STOP -- do not proceed without régimen determination |
| Unknown RFC status | STOP -- cannot file without active RFC |
| Unknown CFDI compliance | STOP -- all income must be invoiced via CFDI |
| Unknown IVA treatment | Assume 16% IVA applies unless exempt activity |
| Unknown IMSS status | Flag -- voluntary for self-employed |
| Unknown marital status | Use individual tables (no joint filing in Mexico) |
Ask: "¿En qué régimen fiscal está inscrito ante el SAT? / Which tax régimen are you registered under with SAT?"
Q1 Response/Action Table
| Response | Action |
|---|---|
| RESICO | Verify annual income ≤MXN$3,500,000. Proceed with RESICO pathway. |
| Actividad Empresarial y Profesional (AEP) | Proceed with full progressive rate pathway. |
| Sueldos y Salarios (only) | Out of scope for freelance -- redirect to employment skill. |
| RIF (Régimen de Incorporación Fiscal) | Legacy régimen -- ceased accepting new registrations 2022. Must transition to RESICO or AEP. Flag for SAT portal update. |
| Persona Moral | REFUSE -- this skill is for personas físicas only. |
| Unknown / not sure | Guide client to check Constancia de Situación Fiscal on SAT portal. |
Ask: "¿Tiene RFC activo ante el SAT? / Do you have an active RFC with SAT?"
Q2 Response/Action Table
| Response | Action |
|---|---|
| Yes -- RFC with homoclave | Record RFC. Proceed. |
| Yes -- but suspended (suspensión de actividades) | Must reactivate via SAT office (cita previa). PAUSE until reactivated. |
| No RFC | Cannot file. Must register at SAT (requires e.firma/FIEL or SAT ID). PAUSE. |
| RFC without obligaciones fiscales | Must add obligations via Portal del SAT. PAUSE. |
Ask: "¿Cuál fue su ingreso bruto anual (antes de IVA) en el ejercicio anterior? / What was your gross annual income (before IVA) last fiscal year?"
Q3 Response/Action Table
| Response | Action |
|---|---|
| ≤MXN$3,500,000 | RESICO eligible (if other criteria met) |
| >MXN$3,500,000 | Must use Actividad Empresarial y Profesional |
| First year (sin ejercicio anterior) | RESICO eligible if projected income ≤MXN$3,500,000 |
| Exceeds $3.5M mid-year | Must transition to AEP from month of exceedance |
Ask: "¿Emite CFDI (factura electrónica) por todos sus ingresos? / Do you issue CFDI for all income?"
Q4 Response/Action Table
| Response | Action |
|---|---|
| Yes -- all income invoiced via CFDI 4.0 | Proceed. |
| Partially -- some cash/informal | HIGH RISK. SAT cross-references bank deposits. Flag for regularisation. |
| No -- does not issue CFDI | STOP. Cannot be in RESICO. Must register PAC (Proveedor Autorizado de Certificación). |
| Uses complemento de pago | Good practice -- verify PPD/PUE method selection. |
Ask: "¿Cuál es su estado civil para efectos fiscales? / What is your marital status for tax purposes?"
Q5 Response/Action Table
| Response | Action |
|---|---|
| Soltero/a (single) | Individual filing. Mexico has no joint returns. |
| Casado/a en sociedad conyugal | Each spouse declares 50% of joint property income (Art. 142 LISR). Flag if applicable. |
| Casado/a en separación de bienes | Each spouse files individually on own income. |
| Unión libre | Individual filing. |
Note: Mexico does NOT allow joint filing. Marital status only matters for sociedad conyugal income splitting.
Ask: "¿Tiene otros ingresos además de su actividad empresarial? / Do you have income from other sources?"
Q6 Response/Action Table
| Response | Action |
|---|---|
| Sueldos y salarios (employment) | Accumulates in declaración anual. Employer withholds ISR. Get constancia de retenciones. |
| Arrendamiento (rental) | May be in RESICO if total ≤$3.5M. Separate chapter in LISR (Cap. III). |
| Intereses (interest) | Banks withhold ISR provisional. Report in anual. |
| Dividendos | Report in anual. ISR piramidado credit. |
| Plataformas tecnológicas | ISR retained by platform (Art. 113-A LISR). Verify if already in RESICO. |
| Enajenación de bienes | Capital gains -- Art. 119--128 LISR. Flag for specialist. |
| None | Proceed with single-source computation. |
Ask: "¿Está al corriente con sus pagos provisionales de ISR? / Are your provisional ISR payments up to date?"
Q7 Response/Action Table
| Response | Action |
|---|---|
| Yes -- monthly filings current | Verify via 32D Opinión de Cumplimiento. Record amounts paid. |
| Behind 1--3 months | Calculate recargos (late interest) at CCP rate + 50% surcharge. |
| Behind >3 months | HIGH RISK. SAT may issue requerimiento. Recommend regularisation. |
| First year / never filed | Set up provisional schedule. RESICO: monthly by 17th. AEP: monthly by 17th. |
| Presentó en ceros | Verify -- if income received, must amend (declaración complementaria). |
Ask: "¿Está inscrito voluntariamente al IMSS (Régimen Voluntario) o tiene seguro privado? / Are you voluntarily enrolled in IMSS or do you have private insurance?"
Q8 Response/Action Table
| Response | Action |
|---|---|
| IMSS Régimen Voluntario (Modalidad 40 or Continuación Voluntaria) | Record cuotas paid -- NOT deductible for RESICO; deductible for AEP. |
| Private health insurance | Deductible in AEP (Art. 151 LISR personal deduction, up to 15% income or 5 UMA anuales). Not relevant for RESICO. |
| No coverage | Inform -- IMSS voluntary available. Not required for filing. |
| IMSS as empleador (has employees) | Different -- employer obligations apply. Verify cuotas patronales current. |
START
│
├─ Q1: Régimen Fiscal?
│ ├─ RESICO → Verify income ≤$3.5M → Q2
│ ├─ AEP → Q2
│ ├─ RIF → Transition required → PAUSE
│ ├─ Persona Moral → REFUSE (R-MX-1)
│ └─ Unknown → Check Constancia → Loop Q1
│
├─ Q2: RFC Active?
│ ├─ Yes → Q3
│ ├─ Suspended → PAUSE until reactivated
│ └─ No → PAUSE until registered
│
├─ Q3: Revenue Range?
│ ├─ ≤$3.5M + RESICO → Q4
│ ├─ >$3.5M + AEP → Q4
│ └─ >$3.5M + RESICO → Must transition to AEP → Flag
│
├─ Q4: CFDI Compliant?
│ ├─ Yes → Q5
│ ├─ Partial → Flag + continue with caution
│ └─ No → PAUSE until PAC configured
│
├─ Q5: Filing Status → Record → Q6
│
├─ Q6: Other Income?
│ ├─ None → Q7
│ ├─ Sueldos → Get constancia retenciones → Q7
│ └─ Other → Flag chapter → Q7
│
├─ Q7: Provisionals Current?
│ ├─ Yes → Q8
│ ├─ Behind → Calculate recargos → Q8
│ └─ Never filed → Set up schedule → Q8
│
├─ Q8: IMSS?
│ └─ Record status → ROUTE
│
└─ ROUTE:
├─ RESICO → mx-return-assembly (RESICO pathway)
└─ AEP → mx-return-assembly (AEP pathway)
IVA Quick Reference for Intake
| Activity Type | IVA Rate | Notes |
|---|---|---|
| Professional services (general) | 16% | Standard rate |
| Professional services (border region) | 8% | Northern border stimulus |
| Food and medicine sales | 0% | Tasa 0% -- still file IVA returns |
| Medical services (individual practitioner) | Exempt | Art. 15 LIVA |
| Education services | Exempt | Art. 15 LIVA |
| Software development / tech | 16% | Standard rate |
| Digital platforms (foreign) | 16% | Withheld by platform since 2020 |
IVA Filing Obligations
| Régimen | IVA Filing | Deadline |
|---|---|---|
| RESICO | Monthly declaración de IVA | 17th of following month |
| AEP | Monthly declaración de IVA | 17th of following month |
| Both | DIOT (Declaración Informativa de Operaciones con Terceros) | Monthly, by last day of following month |
IMSS / Social Security Reference
| Concept | Detail |
|---|---|
| Voluntary regime (Modalidad 40) | For previously IMSS-registered individuals. Covers all benefits. |
| Continuación Voluntaria | Must elect within 5 years of last employment. |
| Self-employed base | Client declares between 1--25 UMA diario as base |
| UMA 2025 | $113.14/day (updated February 2025 by INEGI) |
| UMA mensual 2025 | $3,439.46 |
| UMA anual 2025 | $41,273.52 |
| Cuota fija (Modalidad 40) | Approximately 10.075% of declared base (varies by branch) |
| Deductibility (AEP) | Cuotas IMSS voluntarias = personal deduction (Art. 151 fracción V) |
| Deductibility (RESICO) | NOT deductible -- RESICO has zero deductions |
MEXICO FREELANCE INTAKE -- DOCUMENT CHECKLIST
Client: ___________________________
RFC: ___________________________
Régimen: RESICO / AEP
Tax Year: ___________________________
REQUIRED:
[ ] Constancia de Situación Fiscal (current, from SAT portal)
[ ] e.firma (FIEL) or SAT ID credentials (for filing)
[ ] Bank statements (all accounts, full year)
[ ] CFDI emitidos (issued invoices) -- XML or portal download
[ ] CFDI recibidos (received invoices) -- for AEP deductions
[ ] Acuses de declaraciones provisionales (proof of provisional filings)
[ ] Constancia de retenciones (if employed or platform income)
RECOMMENDED (AEP only):
[ ] Estado de cuenta bancario conciliado
[ ] Registro de inversiones (asset register)
[ ] Nómina (if employer with employees)
[ ] IMSS cuotas paid (receipts from SUA/IDSE)
[ ] Pólizas contables (accounting entries)
FOR REGULARISATION (if behind):
[ ] Opinión de cumplimiento 32D
[ ] Declaraciones complementarias filed
[ ] Convenio de pago a plazos (if applicable)
Annual Calendar of Obligations
| Deadline | Obligation | Régimen |
|---|---|---|
| 17th of each month | Pago provisional ISR | RESICO + AEP |
| 17th of each month | Declaración mensual IVA | RESICO + AEP |
| Last day of following month | DIOT | RESICO + AEP |
| January 15 | Declaración Informativa de Clientes y Proveedores (>$50,000) | AEP |
| March 31 | Declaración anual personas morales (if has PM) | N/A |
| April 30 | Declaración anual personas físicas | RESICO + AEP |
| June 30 | First PTU payment deadline (if employer) | AEP with employees |
Reference Material
| Topic | Reference |
|---|---|
| RESICO personas físicas | LISR Art. 113-E to 113-J |
| AEP general | LISR Título IV, Capítulo II, Sección I |
| ISR annual tables | LISR Art. 152 |
| Personal deductions | LISR Art. 151 |
| IVA general | LIVA Art. 1--7 |
| CFDI requirements | CFF Art. 29, 29-A |
| Provisional payments | LISR Art. 106 (AEP), Art. 113-E (RESICO) |
| IMSS voluntary | LSS Art. 218--231 |
| UMA | Ley para Determinar el Valor de la UMA |
| RMF 2025 | DOF publication, updated annually |
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