RESICO 2026: the complete guide to Mexico's simplified tax regime

RESICO has probably been Mexico's most popular tax regime since it came into force in 2022. Designed for self-employed people and small companies, it offers very low income tax rates in exchange for simplicity.

But like almost everything "simplified" in tax law, it has small print. And with the SAT's tighter controls in 2026, staying in the regime without slipping up takes attention.

What RESICO is and who it is for

• Individuals (RESICO PF) with annual income up to MX$3,500,000 from business, professional or rental activities.
• Companies (RESICO PM) with annual income up to MX$35,000,000 whose shareholders are exclusively individuals.

The idea was to simplify compliance for small taxpayers: fewer calculations, fewer procedures, lower rates. In exchange, RESICO has restrictions that can remove you from the regime automatically if you breach them.

RESICO income tax rates for individuals (2026)

These rates apply to gross income actually collected, with no deductions. You cannot subtract your office rent, software subscriptions, car or client lunches. You pay the percentage on every peso invoiced and received.

RESICO or the general professional regime?

It depends on your margin. RESICO wins when you have few deductible expenses relative to income — typically professional services with little infrastructure. The general business and professional regime wins when you have significant expenses (inputs, staff, premises), because you pay progressive rates of up to 35% on profit rather than on gross income.

A note for foreign residents

RESICO is open only to Mexican tax residents. If you are a remote worker who has become a tax resident here, it can make Mexican residency surprisingly cheap — and your home country may credit the Mexican tax under the applicable treaty. If you are not a tax resident, it is not available. Start with our tax residency guide.

RESICO for companies

• The 30% income tax rate is the same as the general regime, but tax is calculated on income actually collected minus expenses actually paid — cash basis rather than accrual.
• Accelerated depreciation rates apply to qualifying investments.

The main benefit of RESICO for companies is not the rate but cash flow: you pay tax on what you collected, not on what you invoiced. For small businesses whose clients pay at 60 or 90 days, that changes the economics completely.

Who cannot use RESICO

Individuals are excluded if they:

• exceed MX$3.5 million in annual income;
• are shareholders of companies (with limited exceptions);
• earn income as company directors, or certain income such as interest and dividends as their activity;
• are resident abroad for tax purposes;
• have income from related-party transactions.

Companies are excluded if they have corporate shareholders, exceed MX$35 million, or are financial institutions, non-profits and certain other entities.

The real obligations

Monthly

• Issue a CFDI electronic invoice for all income — no exceptions, even small cash payments.
• File the monthly income tax return.
• File VAT if your activities are subject to VAT; RESICO does not exempt you from it.
• If you have employees, withholding returns.

Annually

• The annual return.
• Informational returns where applicable.
• Renewing your e.firma when it expires.

Whenever it applies

• RFC update notices: change of address, activity or suspension.
• Keeping electronic records for five years.

The five mistakes that get you excluded

The SAT can remove you from RESICO, and exclusion typically means the whole year is recalculated under the general regime. The difference is usually brutal.

1. Not invoicing all income

The classic. You are paid in cash or by transfer and do not invoice "because the client didn't ask". The SAT matches your bank deposits against your invoices and, if the gap is significant, acts.

2. Going over the income limit

MX$3.5 million for individuals, MX$35 million for companies. If you exceed it, you leave the regime; if you do not do so voluntarily, the SAT does it for you, with penalties.

3. Missing monthly returns

Three or more missed monthly returns in a calendar year is a ground for exclusion — and for restriction of your invoicing certificates. See what to do if your CSD is blocked.

4. Related-party income

Invoicing companies in which you, or close family, hold interests can be treated as related-party transactions and disqualify you.

5. Changing activity without notice

If you start a new economic activity — selling products when you used to provide only services — and do not update your RFC, you can end up invoicing under the wrong regime.

What is tighter in 2026

• Faster cross-checks. The SAT compares invoices issued against bank deposits continuously, and preventive notices arrive sooner.
• Tax address verification. Periodic visits; if the SAT cannot find you, your invoicing certificates can be suspended.
• Cash traceability. Large cash payments trigger identification requirements under anti-money-laundering rules. RESICO is no exception.

Leaving RESICO voluntarily

1. File the RFC update notice in January of the year you leave the regime.
2. From 1 January, file under the new regime.
3. Close RESICO properly with the annual return for the year that ended.

Leaving at the wrong time can cost you: the SAT may conclude you were in the wrong regime for the whole year and recalculate.

Bottom line: good regime, but it demands discipline

RESICO remains the most attractive regime for eligible freelancers and small businesses. The rates really are low and the bookkeeping is manageable. But it is not a regime you can forget about: every invoice issued, every return filed, limits watched. That is what our accounting service in English does, with Buzón Tributario monitoring included in our plans.