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Freelancer taxes in Mexico (2026)

A freelancer earning €60,000 a year in Mexico keeps between 45,755 EUR and 58,800 EUR depending on the scheme — the best option is "RESICO — Régimen Simplificado de Confianza (personas físicas)" at an effective burden of 2.0%. 2 schemes below, each computed from official rules.

Verified

Tax schemes

RESICO — Régimen Simplificado de Confianza (personas físicas)

activeSole proprietor

What you pay

  • ISR (RESICO annual rate — $1M–$2.5M band, 2.0%) — 2% of revenue

Eligibility

  • Revenue cap 3,500,000 MXN/year
  • Activities: professional-services (honorarios), business-activity, leasing, primary-sector
  • Requires tax residency
  • Cap = $3,500,000 MXN of own-activity income in the immediately preceding year (Art. 113-E LISR). Not available to company shareholders/partners, related-party employees, those with assimilated-to-salary income, or non-residents with a permanent establishment. Exceeding the cap during the year moves the taxpayer to the general regime for the rest of the year.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR29,400 EUR2.0%
60,000 EUR58,800 EUR2.0%
120,000 EUR117,600 EUR2.0%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

RESICO ISR is a single rate selected by TOTAL annual income, applied to gross income with no deductions: ≤$300k → 1.0%, ≤$600k → 1.1%, ≤$1,000,000 → 1.5%, ≤$2,500,000 → 2.0%, ≤$3,500,000 → 2.5% (Art. 113-E annual table; monthly provisional payments use $25k/$50k/$83,333/$208,333/$291,666 thresholds at the same rates). The DSL has no 'rate chosen by band' component, so this scheme models the 2.0% band, which covers the €60k reference profile and most mid-range freelancers ($1M–$2.5M/yr); for incomes in another band substitute the corresponding rate. Social security (IMSS) is VOLUNTARY for independent workers in Mexico (Modalidad 10) and is not included here. VAT (IVA, 16%) is a separate pass-through tax on the client, not an income levy, and is not modeled. Where clients are Mexican companies, they withhold 1.25% ISR under RESICO as a credit against this liability (net-neutral over the year).

Actividades empresariales y profesionales (honorarios) — progressive ISR

activeSole proprietor

What you pay

  • ISR (annual tariff, personas físicas) — progressive on profit: 2% up to 10,135, 6% up to 86,022, 11% up to 151,176, 16% up to 175,736, 18% up to 210,404, 21% up to 424,354, 24% up to 668,840, 30% up to 1,276,926, 32% up to 1,702,568, 34% up to 5,107,704, 35% above

Eligibility

  • Requires tax residency
  • The general regime for self-employed professionals (Art. 100–110 LISR). No income cap. Tax is on profit (income effectively collected minus authorized, strictly-indispensable, CFDI-backed deductions). This is the default for freelancers who exceed the RESICO cap, are excluded from RESICO, or whose deductible costs are high enough to beat RESICO's gross-based rate.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR24,534 EUR18.2%
60,000 EUR45,755 EUR23.7%
120,000 EUR85,933 EUR28.4%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

The annual tariff is published each year in Anexo 8 of the RMF; the marginal-bracket form here is arithmetically identical to SAT's 'cuota fija + % sobre excedente' table (verified: cuota at 86,022.12 = 0.0192×10,135.11 + 0.064×75,887 = 5,051.36 ≈ published 5,051.37). Social security (IMSS) is voluntary for the self-employed and not modeled. Personal deductions (medical, mortgage interest, retirement, tuition — capped at the lower of 15% of income or 5 UMA annual) further reduce the base and are not modeled. VAT (IVA 16%) is a separate pass-through and not included.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 RESICO — Régimen Simplificado de Confianza (personas físicas)
    58,800 EURnet/year
    2.0% burden
  2. 2 Actividades empresariales y profesionales (honorarios) — progressive ISR
    45,755 EURnet/year
    23.7% burden