--- title: "Tax Regimes in Mexico: Types, How to Choose, and How to Change" description: "Complete guide to tax regimes in Mexico: RESICO, Business Activity, General Regime and more. How to choose the right one and its impact on credit analysis." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "BlogPosting", "headline": "Tax Regimes in Mexico: Types, How to Choose, and How to Change", "description": "Complete guide to tax regimes in Mexico: RESICO, Business Activity, General Regime and more. 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How to choose the right one and its impact on credit analysis. Thought Leadership May 4, 2026 CRiskCo The tax regime determines the tax obligations, rates, and benefits to which a taxpayer is entitled in Mexico. Choosing the right regime is essential for complying with the SAT, optimizing tax burden, and maintaining an accurate [Tax Status Certificate](/en/blog/constancia-situacion-fiscal). ## What Is the Tax Regime? The tax regime is the category under which a taxpayer registers with the SAT to determine how they will calculate and pay their taxes. Mexico offers different regimes for both individuals and legal entities, each with its own rules, income limits, and obligations. The tax regime appears on the [Tax Status Certificate](/en/blog/constancia-situacion-fiscal) and must match exactly with the recipient's data on every [CFDI](/en/blog/cfdi-importancia) issued, per CFDI 4.0 rules. ## Regimes for Individuals \### RESICO (Simplified Trust Regime) - **Income limit:** Up to $3,500,000 MXN annually - **ISR rate:** 1% to 2.5% on invoiced income - **Ideal for:** Independent professionals, small merchants, freelancers - **Advantages:** Very low rates, simplified calculation, SAT pre-filled returns - **Key requirement:** Must be current with tax obligations; a negative [Tax Compliance Opinion](/en/blog/opinion-cumplimiento-sat) can trigger removal from the regime \### Business and Professional Activities - **No income limit** - **ISR rate:** Progressive table (up to 35%) - **Ideal for:** Professionals, consultants, and entrepreneurs with higher income - **Allows:** Deducting activity-related expenses \### Technology Platforms - **For:** App drivers, marketplace sellers, content creators - **Withholding:** Platforms withhold ISR and VAT directly - **Advantage:** Extreme simplification; the platform handles withholdings \### Rental Income - **For:** Individuals renting real estate - **Allows:** 35% blind deduction or documented deductions - **Obligation:** Issue CFDI for each rent collected ## Regimes for Legal Entities \### General Law Regime - **For:** Commercial entities (SA, S de RL, SAPI, etc.) - **ISR rate:** 30% on fiscal profit - **Allows:** Authorized deductions, VAT crediting, provisional payments \### RESICO for Legal Entities - **Limit:** Annual income up to $35,000,000 MXN - **Advantage:** Income accrual at time of collection (cash flow basis) - **Requirement:** All partners must be individuals \### Non-Profit - **For:** Civil associations, foundations, educational institutions - **Benefit:** ISR exemption under certain conditions - **Obligation:** No distribution of surpluses to associates ## How to Choose the Right Regime The choice depends on several factors: - **Type of taxpayer:** Are you an individual or legal entity? - **Income level:** Do you exceed RESICO limits? - **Type of activity:** Do you provide services, sell products, rent property? - **Expense structure:** Do you have many deductible expenses or few? - **Growth projection:** Do you expect to grow beyond your current regime's limits? ## How to Change Your Tax Regime - Log into the SAT portal with your [e.firma](/en/blog/efirma-firma-electronica-sat) or password - Go to "RFC Procedures" > "RFC Update" - Modify your tax regime and obligations - Download your new [Tax Status Certificate](/en/blog/constancia-situacion-fiscal) - Notify your clients and suppliers for correct CFDI issuance ## Tax Regime Impact on Credit Analysis The tax regime provides valuable information for risk assessment: - **RESICO** indicates limited income but high fiscal compliance likelihood - **General Regime** suggests more complex operations with greater borrowing capacity - **Multiple regimes** may indicate diversification of economic activities - **Frequent regime changes** can signal operational instability At CRiskCo, we analyze the tax regime as an integral part of credit assessment. This information, combined with [RFC validation](/en/blog/rfc-validacion-sat), the Tax Compliance Opinion, and invoicing data, allows us to build a complete risk profile of any Mexican company. * * * _Want to assess the credit risk of Mexican companies with real-time tax data? \[Discover our solutions\](/solutions/credit-risk)._ régimen fiscal RESICO SAT ISR persona física persona moral México [Back to Blog](/en/blog) [![CRiskCo](/assets/criskco-logo-KYPBr-8b.png)](/en) Risk and compliance intelligence for Mexico. We connect multi-source regulatory data for reliable enterprise decisions. 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