Tax Guide 2026

Taxes for freelancers and entrepreneurs in Mexico

Everything you need to know about RESICO, RFC, invoicing and deductions — explained simply.

What is RESICO?

The Simplified Trust Regime (Régimen Simplificado de Confianza) is the simplest and most affordable tax scheme for freelancers and small businesses in Mexico.

Who can enroll?

Individuals with business or professional activity

Annual income up to $3,500,000 MXN (~$200,000 USD)

Not a partner or shareholder of a corporation

Up to date with tax obligations

RESICO Income Tax Rates

Income Range (MXN)	ISR Rate
Up to $300,000	1.00%
$300,001 – $600,000	1.10%
$600,001 – $1,000,000	1.50%
$1,000,001 – $2,500,000	2.00%
$2,500,001 – $3,500,000	2.50%

Advantages vs General Regime

Rates of 1% to 2.5% vs up to 35% in general regime

No electronic bookkeeping requirement

Simplified monthly tax filings

SAT pre-fills your tax return automatically

How to register

1Log in at sat.gob.mx with your e.firma or password

2Select 'Update economic activities'

3Choose 'Régimen Simplificado de Confianza'

4The change is immediate — start invoicing the following month

RFC & Invoicing

How to get your RFC

1Book an appointment at sat.gob.mx → 'RFC Registration'

2Bring: ID (INE), proof of address, CURP

3The process is free and takes ~30 minutes

4You'll receive your Tax Status Certificate

How to issue CFDI (digital invoice)

You need: e.firma (electronic signature) and Digital Seal Certificate

You can invoice for free through the SAT portal

For volume, use platforms like Facturama, Contpaqi, or Heru

Each invoice includes UUID, issuer/receiver RFC, and stamped XML

Recommended platforms

SAT Portal

Free, basic, ideal for few invoices

Facturama

From $149/mo, API, integrations

Heru

Freelancer-focused, from $299/mo

Contpaqi

Robust, for established businesses

Deductions for Freelancers

As a freelancer in RESICO, deductions are limited, but in the general regime you can deduct:

Office or coworking rent

Internet service

Computer equipment & software

Training & professional courses

Gas & transportation (with CFDI)

Cell phone (business portion)

Deducting Kiin Hub as an office expense

Your Kiin Hub membership or rent generates a deductible CFDI as 'property rental' or 'office services'. Request your invoice when paying — it's 100% deductible.

Important SAT Dates 2026

17th of each monthMonthly provisional ISR & IVA filing

January – March 2027Annual tax return for fiscal year 2026

January 2026Update tax obligations

March 2026File third-party operations report

Need more guidance?

Come by reception and we'll be happy to tell you who we work with.

Visit us at Kiin Hub

Have tax questions?

At Kiin Hub we have trusted accountants in our community. We can connect you with the right one for your situation.

Connect me with an accountant

This guide is informational and does not constitute tax advice. Consult a certified accountant for your specific case. Information updated to 2026.