Tax & Compliance
Mexico's simplified-trust tax regime for individuals earning up to MXN 3.5 million per year.
RESICO is the Mexican regime introduced in 2022 for the self-employed and small businesses. Individuals pay 1%–2.5% ISR on gross revenue with no expense deductions. Companies (up to MXN 35M) deduct paid expenses. Self-employed RESICO filers cannot deduct mileage but still benefit from tracking it for management.