North America · Central America
Mexico
The cheapest serious residency in the Americas and the only one next door to the United States: no wealth tax, no inheritance tax, no exit tax, and thresholds set in pesos against an index that rises slower than the minimum wage.
Tax position
- Income tax (top)
- 35% (progressive from 1.92% across 11 brackets)
- Capital gains
- generally taxed as ordinary income up to 35%; 10% flat on gains from shares traded on the Mexican stock exchange and certain listed foreign shares; separate regimes for real estate
- Wealth tax
- none
- Inheritance tax
- none — inheritances and gifts between direct ascendants and descendants and between spouses are exempt from income tax (a Senate bill tabled 22 April 2026 would tax inheritances above ~MXN 14M at 10–18%; the President has publicly said it is not on her agenda)
- Special regime
- None for foreign residents. Mexican tax residents are taxed on worldwide income; residency arises at 183 days or on centre of vital interests. Note that immigration residency and tax residency are separate — holding a residente temporal card does not itself make you a Mexican tax resident.
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Is Mexico actually right for your family?
We will tell you if it is not. That is the whole service.